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

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