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

New Publications

In recent months, Revenu Québec has published or updated the following documents:

  • Instalment Payments of Income Tax (IN-105-V)
  • Directors' Liabilities (IN-107-V)
  • Overview of the Tax Credit for Home-Support Services for Seniors (IN-151-V)
  • General Information Concerning the QST and the GST/HST (IN-203-V)
  • An Overview of the Tobacco Tax Act (IN-219-V)
  • An Overview of the Fuel Tax Act (IN-222-V)
  • The QST and the GST/HST: How They Apply to Non-Profit Organizations (IN-229-V)
  • Carriers and the International Fuel Tax Agreement (IN-231-V)
  • Checklist for New Businesses: QST and GST/HST (IN-256-V)
  • Retail Dealer's Guide: Program for Administering the Fuel Tax Exemption for Indians (IN-258-V)
  • Tax on Lodging (IN-260-V)
  • Employee or Self-Employed Person? (IN-301-V)
  • Filing an Objection: It's your right. Make it work for you! (IN-308-V)
  • Déclaration de services aux citoyens et aux entreprises – Normes de services pour l'exercice 2010–2011 (IN-315.1)
  • Fees Charged by Revenu Québec for Services Rendered in the Provisional Administration of Unclaimed Property (IN-330-V)
  • Changes to the Eligibility Requirements Under the Subsidy Program for Restaurateurs (IN-574.B-V)
  • Information for Restaurateurs (IN-575-V)
  • Group Events (IN-582.1-V)
  • Package Deals (IN-582.2-V)
  • The Payment of Support (IN-901-V)
  • Moving? (IN-907-V)
  • Support Payments: Demand for Payment (IN-908-V)

The Canada Revenue Agency has published or updated the following documents:

GST/HST notices

  • Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document (Notice 264)
  • GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions) (Notice 265)

GST/HST technical information bulletin

  • The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules) (B-095)

GST/HST policy statement

  • Supply of Land for Recreational Units such as Mini-homes, Park Model Trailers, and Travel Trailers (P-104)

GST/HST guides

  • Doing Business in <country-region w:st="on" />Canada – GST/HST Information for Non-Residents (RC4027)
  • GST/HST New Housing Rebate (RC4028)
  • GST/HST Information for Selected Listed Financial Institutions (RC4050)
  • Financial Institution GST/HST Annual Information Return (RC4419)

GST/HST info sheets

  • How a Charity Calculates the Net Tax to be Reported on its GST/HST Return (GI-066)
  • Basic GST/HST Guidelines for Charities (GI-067)
  • Basic GST/HST Guidelines for Public Institutions (GI-068)
  • Ontario and British Columbia: Transition to the Harmonized Sales Tax – Prepaid Funeral and Cemetery Arrangements and Interment Property (GI-074)
  • Harmonized Sales Tax: Purchasers of New Housing in British Columbia (GI-078)
  • Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia (GI-098)
  • Harmonized Sales Tax – New Place of Supply Rule for Sales of Specified Motor Vehicles (GI-119)
  • Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit (GI-120)
  • Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate (GI-121)

GST/HST memoranda series

  • Election for Exempt Supplies (17.14)

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