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Citizens
Learn about income tax returns, consumption taxes, and the programs and credits for individuals, self-employed persons and members of a partnership.Find out more
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Learn about the tax obligations and rights of corporations, partnerships, trusts and organizations that carry out activities in Québec.Find out more
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Découvrez notre section pour les représentants professionnels, où vous trouverez de l'information sur vos obligations et sur Mon dossier pour les représentants professionnels.Find out more
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Exempt Sale

Exempt Sale

The sale of property or a service that is not subject to GST or QST. A person that sells exempt property or services is not required to collect the taxes. Expenses and purchases of property or services required to make such a sale do not give entitlement to ITCs and ITRs.

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