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Application of the QST to the Passenger Transportation Service Beginning at Gatineau Airport

In the March 30, 2010, Budget Speech, the Québec Minister of Finance announced that the supply of a passenger transportation service by an air transportation service would no longer be zero-rated if the continuous journey begins at the Gatineau airport and the final destination is in Canada. Given that Ontario will be adopting the HST system as of July 1, 2010, this specific zero-rating measure is no longer necessary and will, therefore, be eliminated. 

This change to the QST system applies to the supply of such a passenger transportation service made after June 30, 2010.

For more details, see page A.114 of the Additional Information on the Budgetary Measures published by the Ministère des Finances.

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