Application of the GST to Passenger Transportation Outside Québec

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Continuous journey that does not include transportation by air

Clients are not required to pay GST on passenger transportation services that are part of a continuous journey that does not include transportation by air where one of the following conditions is met:

  • the journey's origin or termination is outside Canada
  • the journey includes a stopover outside Canada

The GST is collected on such services where both the following conditions are met:

  • the journey's origin and termination are both in Canada 
  • at the time the journey begins, the passenger is not scheduled to be outside Canada for an uninterrupted period of 24 hours or longer during the course of the journey

Continuous journey that includes transportation by air

Clients are not required to pay GST on passenger transportation services that are part of a continuous journey that includes transportation by air where one of the following four conditions is met:

  • the journey's origin or termination, or any stopover that is part of the journey, is outside Canada, the United States (except Hawaii) and the islands of Saint-Pierre-et-Miquelon
  • the journey's origin and termination, and all stopovers that are part of the journey, are outside Canada
  • the journey's origin is in the United States (except Hawaii) or on the islands of Saint-Pierre-et-Miquelon
  • all places where passengers get on or off an aircraft are outside Canada, and the journey's origin or termination, or any stopover that is part of the journey, is outside Canada

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