Partners that develop products for the Consumption taxes field of activity can develop or adapt products that may be used by businesses to file returns related to:

• the goods and services tax or the harmonized sales tax (GST/HST); and
• the Québec sales tax (QST).

More specifically, the products partners develop or adapt must allow businesses to:

• file consumption tax returns; and
• make the remittances related to the returns.

More information about consumption taxes is available on our website under Consumption Taxes.

Users

Users of such products are:

• individuals in business (self-employed persons);
• corporations;
• partnerships;
• any other legal entity required to file consumption tax returns.