Revenu Québec Infos

Effective November 1, 2016, the tax on lodging applies to:

• the rental of an accommodation unit in an educational establishment that is also considered to be a sleeping-accommodation establishment; and
• the rental of a ready-to-camp unit. 

In addition, the rate of the tax on lodging is now 3.5% of the price of an overnight stay in all tourism regions where the tax applies (the tax is $3.50 per overnight stay if the tax is billed to a person that acquires the accommodation unit for purposes of resupply to another party).

For more information, see Tax on Lodging.

Effective November 1, 2016, the tax on lodging applies to: 

• the rental of an accommodation unit in an educational establishment that is also considered to be a sleeping-accommodation establishment; and
• the rental of a ready-to-camp unit. 

In addition, the rate of the tax on lodging is now 3.5% of the price of an overnight stay in all tourism regions where the tax applies (the tax is $3.50 per overnight stay if the tax is billed to a person that acquires the accommodation unit for purposes of resupply to another party). 

For more information, see Tax on Lodging.

The RL-2 and RL-25 summaries have been eliminated. Therefore, you must no longer file the RL-2 summary (form RL-2.S) when filing RL-2 slips, or the RL-25 summary (form RL-25.S) when filing RL-25 slips.

This also applies to RL-2 and RL-25 summaries related to a previous year.

Note

Because the RL-25 summary has been eliminated, we have created a Guide to Filing the RL-25 Slip (document RL-25.G-V). The guide contains all the instructions and information that were in the RL-25 summary.

The RL-2 and RL-25 summaries have been eliminated. Therefore, you must no longer file the RL-2 summary (form RL-2.S) when filing RL-2 slips, or the RL-25 summary (form RL-25.S) when filing RL-25 slips.

This also applies to RL-2 and RL-25 summaries related to a previous year.

Note

Because the RL-25 summary has been eliminated, we have created a Guide to Filing the RL-25 Slip (document RL-25.G-V). The guide contains all the instructions and information that were in the RL-25 summary.

The RL-2 and RL-25 summaries have been eliminated. Therefore, you must no longer file the RL-2 summary (form RL-2.S) when filing RL-2 slips, or the RL-25 summary (form RL-25.S) when filing RL-25 slips.

This also applies to RL-2 and RL-25 summaries related to a previous year.

Note

Because the RL-25 summary has been eliminated, we have created a Guide to Filing the RL-25 Slip (document RL-25.G-V). The guide contains all the instructions and information that were in the RL-25 summary.

The RL-2 and RL-25 summaries have been eliminated. Therefore, you must no longer file the RL-2 summary (form RL-2.S) when filing RL-2 slips, or the RL-25 summary (form RL-25.S) when filing RL-25 slips.

This also applies to RL-2 and RL-25 summaries related to a previous year.

Note

Because the RL-25 summary has been eliminated, we have created a Guide to Filing the RL-25 Slip (document RL-25.G-V). The guide contains all the instructions and information that were in the RL-25 summary.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

On October 1, 2016, the rate of the harmonized sales tax (HST) in Prince Edward Island was increased to 15% (5% for the federal component and 10% for the provincial component).

Therefore, businesses registered for the GST must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Prince Edward Island.

For more information on the HST, see the What is the HST? page.

On October 1, 2016, the rate of the harmonized sales tax (HST) in Prince Edward Island was increased to 15% (5% for the federal component and 10% for the provincial component).

Therefore, businesses registered for the GST must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Prince Edward Island.

For more information on the HST, see the What is the HST? page.

On October 1, 2016, the rate of the harmonized sales tax (HST) in Prince Edward Island was increased to 15% (5% for the federal component and 10% for the provincial component).

Therefore, businesses registered for the GST must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Prince Edward Island.

For more information on the HST, see the What is the HST? page.

On October 1, 2016, the rate of the harmonized sales tax (HST) in Prince Edward Island was increased to 15% (5% for the federal component and 10% for the provincial component).

Therefore, businesses registered for the GST must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Prince Edward Island.

For more information on the HST, see the What is the HST? page.

Acupuncture services provided to an individual by an acupuncture practitioner after February 11, 2014, are GST- and QST-exempt.

Acupuncture services

For the purposes of the GST and QST, an acupuncture service is a service that involves the stimulation of specific pressure points on the skin, mucous membranes or subcutaneous tissues of the human body and other therapeutic techniques to:

• promote, maintain or restore health;
• prevent a disorder or disease; or
• alleviate pain.

An acupuncture service can include assessments, acupuncture treatments (needle, electro, laser and other modern modalities), and acupressure (involving heat, laser or needles). An acupuncture service does not, however, include administrative duties, research activities and teaching.

If an acupuncture practitioner renders a service that is not an acupuncture service, or renders a service that is beyond his or her scope of practice, GST and QST will apply, unless the service is otherwise exempt or zero-rated (taxable at the rate of 0%). Registrants must collect GST and QST. Services rendered can include services that are a form of alternative medicine, such as:

• Bowen therapy;
• ear candling;
• Hakomi therapy; and
• herbal therapy.

When in doubt, an acupuncture practitioner must refer to his or her professional order, professional association or provincial legislation to determine whether the service is within the scope of practice for an acupuncturist. 

Services rendered to an individual

Only services rendered to an individual within a practitioner-patient relationship are GST- and QST-exempt. A practitioner-patient relationship means that the practitioner is a direct care provider of the patient and that a relationship involving personal interaction between the practitioner and the patient has been established.

Practitioner of acupuncture

For the purpose of the application of the GST and QST, an acupuncture practitioner is a person who practices the profession of acupuncturist and meets the following conditions:

• is licenced or certified to practice the profession of acupuncturist by a provincially established regulatory body if the acupuncture service is rendered in a province that regulates the profession; or
• has the qualifications equivalent to those necessary to be licenced or certified in another province if the acupuncture service is rendered in a province that does not regulate the profession.

In Québec, for the purpose of GST and QST, an acupuncture practitioner is a person who holds a permit issued by l'Ordre des acupuncteurs du Québec.

Other conditions

In order for an acupuncture service to be GST- and QST-exempt, it must be a qualifying healthcare service rendered for any of the following purposes:

• maintaining health;
• preventing disease;
• treating, relieving or remedying an injury, an illness, a disorder or a disability;
• assisting (other than financially) an individual in coping with an injury, an illness, a disorder or a disability; or
• providing palliative healthcare.

In addition, an acupuncture service, and any related services or property, must be provided for medical or reconstructive purposes only, and not for cosmetic purposes.    

Acupuncture services that do not qualify as healthcare services, or are cosmetic, do not qualify for exemption and are generally subject to GST and QST.  

For more information on qualifying healthcare services, refer to Notice 286, Draft GST/HST Policy Statement: Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates.

Other exemptions

A service that is typically rendered by an acupuncturist may be rendered by another healthcare professional licenced within the scope of practice for his or her principal profession to perform acupuncture as an adjunct treatment if such an exemption is provided for by law. For example, doctors in Québec may perform acupuncture services within the scope of their practice. In such a case, since doctors' services are GST- and QST-exempt, this service is exempt.

Did you know you can use the following online services to verify that a business billing you QST and GST is a QST and GST/HST registrant? 

• Validation of a QST Registration Number (Revenu Québec) 
• Confirming a GST/HST account number (Canada Revenue Agency)

Your requests for input tax credits and input tax refunds could be refused if the business is not a registrant.