Freight-forwarding services are zero-rated where the forwarder acts as the agent of a person that is not resident in Canada (in Québec, for QST purposes) and is not a registrant at the time the service is supplied.

However, the service must relate to the supply to that non-resident person of a zero-rated freight transportation service described on the following pages:

• Outbound Services
• Domestic Outbound Services
• Inbound Services
• Domestic Inbound Services