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Published

New Publications

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

  • Plan d'action 2013-2014 (ADM-527)
  • Individuals and Rental Income (IN-100-V)
  • Overview of the Tax Credit for Home-Support Services for Seniors (IN-151-V)
  • The QST and the GST/HST: How They Apply to Medical Devices and Drugs (IN-211-V)
  • The QST and the GST/HST: How They Apply to Foods and Beverages (IN-216-V)
  • The QST and the GST/HST: How They Apply to Non-Profit Organizations (IN-229-V)
  • Guide for Retail Dealers Using the Automated Solution – Program for Administering the Fuel Tax Exemption for Indians (IN-258.SA-V)
  • Tax on Lodging (IN-260-V)
  • Seniors and Taxation (IN-311-V)
  • Déclaration de services aux citoyens et aux entreprises (IN-315)
  • Inspections in Restaurant Establishments (IN-573-V)
  • Support Payments – Social Assistance Payments (IN-905-V)
  • Moving? Give us your new address as soon as possible. (IN-907-V)
  • Support Payments: Demand for Payment (IN-908-V)

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

GST/HST Guides

  • General Information for GST/HST Registrants (RC4022)
  • Doing Business in Canada - GST/HST Information for Non-Residents (RC4027)
  • GST/HST New Housing Rebate (RC4028)
  • General Application for GST/HST Rebates (RC4033)
  • GST/HST Information for the Travel and Convention Industry (RC4036)
  • GST/HST Information for Municipalities (RC4049)
  • GST/HST Information for Freight Carriers (RC4080)
  • GST/HST Information for Non-Profit Organizations (RC4081)
  • GST/HST Rebate for Partners (RC4091)
  • Harmonized Sales Tax and the Provincial Motor Vehicle Tax (RC4100)
  • GST/HST Information for Suppliers of Publications (RC4103)
  • GST/HST New Residential Rental Property Rebate (RC4231)
  • The Special Quick Method of Accounting for Public Service Bodies (RC4247)

GST/HST Info Sheets

  • Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia (GI-095)
  • Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia (GI-096)
  • Builders and Electronic Filing Requirements (GI-099)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Services (GI-135)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Intangible Personal Property (GI-136)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Memberships (GI-137)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Passenger Transportation Services (GI-138)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Admissions (GI-139)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Freight Transportation Services (GI-140)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Transportation Passes (GI-141)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Prepaid Funeral and Cemetery Arrangements and Interment Property (GI-142)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Tour Packages (GI-143)
  • Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island (GI-144)
  • Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island (GI-145)
  • Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island (GI-146)
  • Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island (GI-147)
  • Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate and the P.E.I. PST Transitional New Housing Rebate (GI-148)
  • Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island (GI-149)
  • Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Prince Edward Island (GI-150)
  • Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island (GI-151)
  • Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Prince Edward Island (GI-152)
  • Harmonized Sales Tax: Builder Disclosure Requirements in Prince Edward Island (GI-153)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Payment of the GST/HST by Prince Edward Island Government Entities (GI-154)
  • British Columbia: Transition to the Goods and Services Tax – Payment of the GST/HST by B.C. Government Entities (GI-155)
  • Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Tax on New Housing (GI-156)
  • Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Rebate for Builders of New Housing (GI-157)
  • Payment of the GST/HST by Quebec Government Entities (GI-158)
  • HST and First Nations in Prince Edward Island (GI-159)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Goods (GI-160)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Returns and Exchanges (GI-161)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Continuous Supplies and Budget Payment Arrangements (GI-162)
  • Harmonized Sales Tax: Leases of Real Property in Prince Edward Island (GI-163)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Information for Non-registrant Builders (GI-164)
  • Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits (GI-165)

GST/HST Notices

  • Harmonized Sales Tax for Prince Edward Island – Questions and Answers that Relate to Public Service Bodies, Health and Education (Notice 282)

GST/HST Policy Statement

  • 100% Rebate for Charity Exports (P-132)

GST/HST Technical Information Bulletins

  • GST/HST Administrative Policy – Application of the GST/HST to Indians (B-039)
  • Investment Plans (Including Segregated Funds of an Insurer) and the HST (B-107)

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

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