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IN-203-V (2005-04)
General Information Concerning the QST and the GST/HST

This guide provides basic information regarding the administration in Québec of the GST, the HST and the QST. It contains general information on how to calculate, collect and remit the taxes. Specifically, it deals with a variety of related subjects, such as:

  • the application of the taxes to various transactions
  • the use of coupons
  • meals and entertainment expenses
  • GST/HST and QST rebates and refunds
Note
The GST rate has been reduced from 7% to 6% since the time of publication. An update is currently underway.
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