Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Published

Consumption Taxes on Government Purchases

Federal government

The federal government, its corporations and its agencies are required to pay the goods and services tax (GST) on the purchase of taxable goods and services (except for zero-rated goods and services). Consequently, suppliers must collect GST on goods and services sold to the federal government and its corporations and agencies.

Under a reciprocal tax agreement, the federal government, its corporations and its agencies are generally not required to pay the Québec sales tax (QST), though certain federal government entities are nevertheless required to pay the QST in Québec. For a list of federal government corporations and agencies that are subject to the QST, see Schedule I of interpretation bulletin TVQ.16-1/R2, The Government of Canada and Québec’s Consumption Taxes. Contact Us to find out whether a federal government entity whose name does not appear in the list is required to pay QST.

Purchasing officers for the federal government, its corporations and its agencies must provide confirmation to suppliers that they are exempt from paying QST on the goods and services being purchased. Such confirmation may be indicated, for example, on an exemption certificate, order form or purchase contract.

The federal government, its corporations and its agencies must nonetheless pay the following taxes and duties:

  • the specific tax on alcoholic beverages
  • the fuel tax
  • the tobacco tax
  • the tax on insurance premiums
  • the tax on lodging
  • the specific duty on new tires

Québec government

The Québec government, its departments and certain of its agencies and agents are not required to pay the GST on the goods and services they purchase. In addition, they are generally exempt from the QST. To find out which Québec government departments, agencies and agents are exempt from the QST, refer to Schedule III of the Regulation respecting the Québec sales tax or contact us.

Purchasing officers for the Québec government and for its departments, agencies and agents must provide confirmation of GST- and QST-exempt status at the time a purchase is made. This confirmation may take the form of an exemption certificate—a signed declaration certifying that the goods and services are not subject to the GST and QST because they are being purchased by the Québec government or one of its departments, agencies or agents—or it can appear directly on the purchase contract or order form, or on a separate document remitted to the supplier. The supplier must keep the documents supporting the exemption. The following is an example of the type of text that may be used:

Declaration of tax-exempt status for Québec sales tax (QST) and goods and services (GST) purposes

This certifies that the goods or services in question are being ordered or purchased with public funds by

(name of Québec government department, agency or agent)

for the use of that department, agency or agent, and are therefore not subject to the Québec sales tax or the goods and services tax.

Signature of authorized person

The Québec government, its departments, agencies and agents must nonetheless pay the following taxes and duties:

  • the specific tax on alcoholic beverages
  • the fuel tax
  • the tobacco tax
  • the tax on insurance premiums
  • the tax on lodging
  • the specific duty on new tires

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter