Application of the QST to Passenger Transportation Outside Québec

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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 <country-region w:st="on"></country-region>Canada.
  • The continuous journey's origin is in Québec, its termination is in <country-region w:st="on"></country-region>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 <country-region w:st="on"></country-region>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 <country-region w:st="on"></country-region>Canada for an uninterrupted period of 24 hours or longer.

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