See the pages below if you transport passengers or freight in or outside Québec and you would like more information on how the GST and QST apply, as well as on taxes to be paid on new and used vehicles.

• Passenger Transportation in Québec
• Passenger Transportation Outside Québec
• Freight Carriers
• Road Vehicles

For more information about the general rules regarding the GST/HST and QST or the fuel tax, see GST/HST and QST and Fuel Tax.