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

Published March 21, 2013

New Publications

In recent months, we have published or updated the following documents:

Home Childcare Providers (IN-189-V)
An Overview of the Tobacco Tax Act (IN-219-V)
Flea Markets (IN-255-V)
Checklist for New Businesses: QST and GST/HST (IN-256-V)
Are You Self-Employed? Taxation Reference Tool (IN-300-V)
Support Payments: Application for Exemption (IN-900-V)
Interpreting the Transaction Details of Your Statement of Account: Creditor – Support Payments (IN-903.C-V)
Interpreting the Transaction Details of Your Statement of Account: Debtor – Support Payments (IN-903.D-V)
Support Payments Bulletin (IN-906-V)

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

GST/HST Guides

GST/HST Public Service Bodies' Rebate (RC4034)
Quick Method of Accounting for GST/HST (RC4058)
GST/HST Information for Charities (RC4082)
Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases (RC4160)

Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means (GI-127)
Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates (GI-128)
Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates (GI-129)
Stated Price Net of the Enhanced British Columbia New Housing Rebate (GI-130)
Phasing Out of the Penny (GI-131)
Elimination of the HST in British Columbia: Builder Information Requirements for the Transition Period (GI-132)
Application of the GST/HST to Lift Chairs (GI-133)
Insurance - Appraisals of Damage Caused to Property (GI-134)

Documentary Requirements for Claiming Input Tax Credits (8.4)
Allowances (9-3)
Reimbursements (9.4)
Election for Nil Consideration (14-5)
De Minimis Financial Institutions (17-7)

Sales Made to Indians and Documentary Evidence - Temporary Confirmation of Registration Document (Notice 264)
GST/HST Rulings Service - Eligibility of Tours under the Foreign Convention and Tour Incentive Program (Notice 273)
For discussion purposes only - Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities - Entitlement to Rebates and Tax Status of Services (Notice 274)
For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province (Notice 275)
Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing (Notice 276)
Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services (Notice 278)
Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I. (Notice 279)
Section 172.1 Information Requirements (Notice 280)
Subsection 172.1(4) Election for Specified Pension Entity (Notice 281)

For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province (B-103)