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Published | Category : GST and QST

Property Brought into Québec

Property from outside Canada

As a rule, property from outside Canada brought into Québec is taxable under the QST and GST/HST systems. The QST and GST are generally collected by the Canada Border Services Agency when the property is released from customs in Québec.

However, QST registrants are not required to pay the QST if they would have been entitled to an input tax refund (ITR) had they paid the tax. 

Property from another Canadian province

As a rule, property brought into Québec from another Canadian province is taxable under the QST system.

Consequently, any person who brings (or causes to be brought) into Québec property from another Canadian province is generally required to pay and declare the QST in respect of the bringing in.

However, QST registrants are not required to pay the QST if they would have been entitled to an ITR had they paid the tax.

Road vehicles brought into Québec

Where the property brought into Québec, either from another Canadian province or from outside Canada, is a road vehicle that must be registered under the Highway Safety Code, the QST payable in respect of the bringing in is generally collected by the Société de l'assurance automobile du Québec upon vehicle registration.

Reporting and paying the QST as a person that is not a QST registrant

Any person that is not a QST registrant and that must report and pay the QST on property brought into Québec must file Special-Purpose Returns (form FP-505-V) and the QST Return Respecting Property or a Service Brought into Québec by a Person That Is Not a QST Registrant (form FP-505.D.D-V).

Note

See Imports of Property for examples of non-taxable property brought into Québec.

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