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Tax exemption for provincial departments and agencies

The Québec government, its departments, agencies and prescribed agents do not pay Québec sales tax (QST) and the goods and services tax (GST) on the taxable goods and services they purchase.

Purchasing officers for such entities must therefore confirm, at the time of purchase, that they are exempt from paying consumption taxes. There is no federal or provincial exemption number. The confirmation may be made by means of an exemption certificate, which is a signed declaration certifying that the goods or services are not subject to the GST and the QST because they are being purchased by the Québec government, its departments, agencies or prescribed agents.

The declaration may be an integral part of the purchase contract or order form. It may also be a separate document submitted to the supplier. The text below may be used.

Declaration for purposes of the exemption from paying the GST and the QST

This is to certify that the goods or services in question are being ordered or purchased with public funds by a department or agency of the Québec government for its own use and, consequently, are not subject to the QST and the GST.

Signature of authorized person

Credit card purchases

Credit card purchases made by the Québec government, its departments, agencies and prescribed agents are exempt only if such entities are solely responsible for the payment and the credit card clearly indicates that it is to be used solely for the purchase of goods and services not subject to the GST and the QST.

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