General Information Concerning the QST and the GST/HST

This document provides basic information regarding the administration of the GST, the HST and the QST in Québec. It contains general information on how to calculate, collect and remit the taxes. The topics covered include:

  • the application of the taxes to various transactions;
  • the use of coupons;
  • meals and entertainment expenses;
  • GST/HST and QST rebates and refunds.
If you have registered for the QST using the registration service reserved for suppliers outside Québec, special rules apply. For more information, click Suppliers Outside Québec.

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End of note

2023-02 version

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