Entitlement to the Rebate
Diplomatic missions, consular posts and international organizations recognized by an agreement or understanding with the Québec government (or the Government of Canada, in the case of the GST) are entitled to a rebate of the taxes paid on goods and services acquired for official use. For example, a rebate of the taxes paid on real property (immovable) will be granted where the property is used for consular or diplomatic purposes.
Diplomatic officers and members of the administrative and technical staff of a diplomatic mission, consular officials and employees, officials of an international organization recognized by an agreement or understanding, as well as the spouses and, as a rule, the family of any of these persons are usually entitled to a rebate of the taxes paid on goods and services acquired for personal use.
With a few exceptions, the following taxes and duties can be recovered:
- the GST
- the QST
- the fuel tax
- the specific tax on alcoholic beverages
- the tax on lodging
- the tax on insurance premiums
- the tobacco tax
- the specific duty on new tires