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The Charter of the French language and its regulations govern the consultation of English-language content.

Freight Carriers

If you transport freight or have entered into a contract with a freight carrier, you must be aware of the particular application of the GST/HST, the QST and the fuel tax.

Québec's participation in the International Fuel Tax Agreement (IFTA), as well as restrictions pertaining to input tax refunds (ITRs) for large businesses, have affected the administrative procedures freight carriers must follow with respect to the QST and the fuel tax. This is of particular importance to you if you provide interprovincial or international transportation services.

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