The Québec government and its departments, agencies and mandataries must pay the GST/HST and QST when they acquire taxable supplies of property or services (other than zero-rated supplies). Consequently, you must collect GST/HST and QST on your taxable sales of property and services (other than zero-rated sales) made to the Québec government and its departments, agencies and mandataries.

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