Government refers to the federal government, the provincial and territorial governments as well as municipal governments.
In Quebec, Revenu Québec administers the GST/HST. If your business is located in Quebec, visit the Revenu Québec Website.
The Canada Revenue Agency (CRA) administers the GST/HST for selected listed financial institutions (SLFIs) located in Quebec and listed financial institutions that would be SLFIs for GST/HST purposes if Quebec were a participating province. Also, the CRA administers the Quebec sales tax (QST) on behalf of Revenu Québec for these financial institutions. For more information, call GST/HST Rulings at 1-855-666-5166.
To get a GST/HST ruling or an interpretation concerning business transactions, go to Rulings and interpretations.
Forms and publications
- GST/HST technical information, forms and publications
- Guide RC4022, General Information for GST/HST Registrants
- Guide RC4049, GST/HST Information for Municipalities
- GST/HST Info Sheet GI-073, Ontario and British Columbia: Transition to the Harmonized Sales Tax - Payment of the GST/HST by Ontario and B.C. Government Entities
- GST/HST Memorandum Series Chapter 18.2, Provincial Governments
- GST/HST Memoranda Series Chapter 19-0, Special Sectors: Real Property
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