• GST and QST
• Income tax
• Source deductions
• Registers and supporting documents
• Documents

• Starting a Business
• Canada Business Service Centres
• Info entreprises
• Fondation de l'entrepreneurship (available in French only)
• Business Development Bank of Canada
• Québec Entrepreneurship Contest
• Registraire des entreprises du Québec

GST and QST

The Québec tax system is based on the principle of self-assessment. This means that you are responsible for reporting your income, calculating the income tax you owe and collecting the GST and the QST if your business income is over $30,000.

As agents acting on behalf of Revenu Québec, employers and businesses collect various taxes and contributions in application of the legislation.

Under Consumption taxes, in the "Businesses" portal, you will find information about

• the GST and the QST
• collection of the taxes
• types of sales
• registration for various files
• filing GST and QST returns
• reporting periods
• preparing invoices, etc.