6. Quebec -

6. Quebec

Quebec administers both its own Quebec Sales Tax (‘QST’) and, in respect of business activities carried on in Quebec, the GST. If, therefore, a taxpayer carries on business in Quebec, the taxpayer must obtain an ‘NEQ’ and open separate accounts for income tax, Quebec sales tax (‘QST’) and GST. If the taxpayer already has a GST account with the Canada Revenue Agency, Quebec will use that same account. However, whereas a GST account need not be opened until the thirtieth day following the day on which the taxable goods or services are provided, a QST account must be obtained in advance, before any taxable goods are sold or services provided in that province. The relevant form can be found here.


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