General Information Concerning the QST and the GST/HST
IN-203-V
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.
Note
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.
Note
This guide is currently being updated.
Note Important
This guide includes the amendments in the federal budget of April 19, 2021, concerning the information requirements for input tax credits (ITCs) and input tax refunds (ITRs). To learn more about the harmonization of Québec legislation with these amendments, see information bulletin 2021-5.
To learn more about the requirements, click Preparing Invoices.