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Government refers to the federal government, the provincial and territorial governments as well as municipal governments.

Sales or supplies to provincial and territorial governments	Sales or supplies by provincial and territorial governments
Sales or supplies to federal government	Sales or supplies by the federal government
Exempt supplies by a government	Rulings and interpretations Get a GST/HST ruling or an interpretation concerning business transactions.

In Quebec, Revenu Québec administers the GST/HST. If your business is located in Quebec, visit the Revenu Québec Web site.