Coronavirus (COVID-19)

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


Zero-Rating of Mucus Suction Apparatuses

As a rule, the GST and QST apply to medical and assistive devices intended for consumers, health-care institutions and health-care professionals. However, certain devices may be zero-rated if they meet certain conditions.

The supply of a mucus suction apparatus is zero-rated where the apparatus can form part of a tracheostomy supply that a person can use in his or her home, regardless of the use for which it was purchased.

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