QESI Trustees, Promoters and Mandataries This section has information to help QESI trustees, promoters and mandataries administer the refundable tax credit. You'll learn about registration, changes concerning corporations and exchanging data with us. QESI Registration ProcedureCommunicating With Us OnlineElectronic QESI TransactionsTypes of TransactionsProcessing TransactionsCorrecting Transaction DataAdministrative Changes and Corporations