Domestic Inbound Services

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GST system

Under the GST system, a freight transportation service is zero-rated when supplied in respect of goods that are transported from a place in Canada to another place in Canada, provided the service is supplied as a consequence of the shipper's instructions and is part of a continuous freight movement from an origin outside Canada to a destination in Canada. However, the carrier that supplies this freight transportation service in Canada must hold documentary evidence that the service is part of a continuous freight movement from a place outside Canada to a destination in Canada in order for the service to be zero-rated.

Example
A shipment arrives in Montréal from London, England, under an original bill of lading on which the shipper has specified that the destination of the goods is Toronto. A carrier engaged under a separate contract to deliver the goods to the consignee in Toronto may zero-rate the freight transportation service supplied in Canada, provided the carrier has a copy of the original bill of lading (or other documentary evidence satisfactory to Revenu Québec), certifying that the service is part of a continuous freight movement from an origin outside Canada to a destination in Canada.

QST system

Under the QST system, a freight transportation service is zero-rated when supplied in respect of property that is transported from a place in Canada to a place in Québec, provided the service is supplied as a consequence of the shipper's instructions (documentary evidence to that effect is required) and is part of a continuous freight movement from an origin outside Canada to a destination in Québec.

A freight transportation service between a place in Québec and another place in Québec is deemed to be supplied outside Québec if the service is part of a continuous freight movement from an origin in Canada (outside Québec) to a destination in Québec. A person resident in Québec that acquires such a service must collect and remit QST, unless the service is acquired for use exclusively in the person's commercial activities.

Summary: How the GST/HST and the QST apply

How the GST/HST and QST apply based on the origin and destination of freight
Origin Destination GST or HST QST
Québec Québec Taxable (GST) Taxable
Canada (outside Québec) Québec Taxable (GST) Not applicable1
Outside Canada Québec Zero-rated Zero-rated
Québec Canada (outside Québec in a participating province) Taxable (HST) Not applicable
Québec Canada (outside Québec in a non-participating province) Taxable (GST) Not applicable
Canada (outside Québec) Canada (outside Québec in a participating province) Taxable (HST) Not applicable
Canada (outside Québec) Canada (outside Québec in a non-participating province) Taxable (GST) Not applicable
Outside Canada Canada (outside Québec) Zero-rated Not applicable
Québec Outside Canada Zero-rated (if ≥ $5) Not applicable
Canada (outside Québec) Outside Canada Zero-rated (if ≥ $5) Not applicable
Outside Canada Outside Canada Zero-rated Not applicable
  1. The service is deemed to be supplied outside Québec. However, where the service is not acquired for consumption, use or sale exclusively in the person's commercial activities, the person acquiring the service (if resident in Québec) must collect and remit QST.
Note

The transportation of freight from a place in Canada (Québec, for QST purposes) to another place in Canada (Québec, for QST purposes) may be zero-rated if the service is part of a continuous freight movement.

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