Application of the QST to Passenger Transportation Outside Québec

Clients are not required to pay QST on passenger transportation services that are part of a continuous journey in the following cases:

  • The continuous journey's origin, termination or a stopover that is part of the journey is outside Canada.
  • The continuous journey's origin is in Québec, its termination is in Canada but outside Québec and, at the time the journey begins, the passenger is scheduled to transfer to another means of transportation in a place outside Canada.

The QST must be collected on passenger transportation services that are part of a continuous journey that does not include transportation by air if both the following conditions are met:

  • The continuous journey's origin and termination are in Québec.
  • At the time the journey begins, the passenger is not scheduled to be outside Canada for an uninterrupted period of 24 hours or longer.

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter