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Published

New Publications

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

  • The Volunteer Program (COM-301-V)
  • Medical Expenses (IN-130-V)
  • Shelter Allowance Program (IN-165-V)
  • Home Childcare Providers (IN-189-V)
  • Tax Measures Respecting Tips (IN-250-V)
  • Taxable Benefits (IN-253-V)
  • New Businesses and Taxation (IN-307-V)
  • Estates and Taxation (IN-313-V)
  • Information for Software Users (IN-413.A-V)
  • Information for Software Users (IN-417.A-T)
  • Caterers (IN-582.4-V)
  • Tourist Accommodation Establishments (IN-582.5-V)
  • Indicating Payment Modes (IN-582.6-V)
  • Notice to Tobacco Vendors (PZ-941-V)
  • New System for Retail Dealers Situated on Indian Reserves (PZ-944-V)

For its part, the Canada Revenue Agency has published or updated the following documents:

GST/HST notices

  • Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series) (Notice 259)
  • Modified Procedures for Filing Form RC4604, GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution (Notice 260)
  • Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity (Notice 261)
  • Notice of Change, GST/HST Memorandum 28-3, Passenger Transportation Services (Notice 262)
  • 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)
  • For discussion purposes only – Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province (Notice 266)

GST/HST technical information bulletins

  • Coupons and Bottle Deposits (B-002)
  • Registered Pension Plans (B-032)
  • Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 (B-097)
  • Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions (B-098)
  • Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions (B-099)
  • Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act (B-106)
  • Investment Plans (Including Segregated Funds of an Insurer) and the HST (B-107)

GST/HST policy statements

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

GST/HST guides

  • GST/HST New Housing Rebate (RC4028)
  • GST/HST Information for the Travel and Convention Industry (RC4036)
  • GST/HST Rebate for Partners (RC4091)

GST/HST info sheets

  • Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate (GI-121)
  • The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario (GI-122)
  • Application of GST/HST to Residential Care Services Provided in Ontario (GI-123)
  • Municipal Designation of Organizations Providing Rent-Geared-to-Income Housing (GI-124)

GST/HST memoranda series

  • Input Tax Credits for Holding Corporations and Corporate Takeovers (8-6)
  • Taxable Benefits (Other than Automobile Benefits) (9-1)
  • Automobile Benefits (9-2)
  • Election for Exempt Supplies (17-14)

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