The Québec government and its departments, agencies and mandataries must pay the GST and QST when they acquire taxable goods or services (excluding zero-rated goods or services). Consequently, you must collect GST and QST on your taxable sales (excluding zero-rated sales) to the Québec government and its departments, agencies and mandataries.

The Québec government and its departments, agencies and mandataries must also collect GST and QST and remit it to us when they make taxable sales of goods or services (excluding zero-rated sales).