Consumption taxes

Taxable, zero-rated or tax-exempt goods and services This hyperlink will open in a new window.

As a consumer, you are required to pay GST and QST when you purchase various goods and services related to groceries, transport, health, lodging and certain other situations. However, some goods and services are zero-rated or tax-exempt.

Collection and remittance of consumption taxes This hyperlink will open in a new window.

If you conduct commercial activities in Québec (for example, if you operate a business, sell goods or rent out accommodation units), you may be required to collect certain taxes and remit them to us.