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Updated: 5 hours 15 min ago

Exemption from Making Source Deductions of Income Tax on Employment Income from an International Organization, the Government of a Foreign Country and an Office of a Political Division of a Foreign State

Wed, 07/27/2016 - 12:17

You are not required to withhold income tax on employment income from an international organization, from the government of a foreign country or from an office of a political division of a foreign state if the income is non-taxable or exempt from income tax under a regulation.

Exemption from Making Source Deductions of Income Tax on Employment Income from an International Organization, the Government of a Foreign Country and an Office of a Political Division of a Foreign State

Wed, 07/27/2016 - 12:17

You are not required to withhold income tax on employment income from an international organization, from the government of a foreign country or from an office of a political division of a foreign state if the income is non-taxable or exempt from income tax under a regulation.

Exemption from Making Source Deductions of Income Tax on Employment Income from an International Organization, the Government of a Foreign Country and an Office of a Political Division of a Foreign State

Wed, 07/27/2016 - 12:17

You are not required to withhold income tax on employment income from an international organization, from the government of a foreign country or from an office of a political division of a foreign state if the income is non-taxable or exempt from income tax under a regulation.

Exemption from Making Source Deductions of Income Tax on Employment Income from an International Organization, the Government of a Foreign Country and an Office of a Political Division of a Foreign State

Wed, 07/27/2016 - 12:17

You are not required to withhold income tax on employment income from an international organization, from the government of a foreign country or from an office of a political division of a foreign state if the income is non-taxable or exempt from income tax under a regulation.

Automobile Exported by a Consumer

Tue, 07/12/2016 - 13:02

A consumer purchases a used vehicle from a seller in Québec in order to ship it to a family member outside Canada. After taking possession of the vehicle, the consumer registers it and drives it to the port where it is placed on a ship to be sent abroad.

The sale is taxable, because the automobile is delivered in Québec to the consumer who ships the automobile outside Canada. The consumer must therefore pay the GST and the QST at the time of acquiring the automobile. However, the consumer is not entitled to a refund.

For more information about exporting property, see Exports of Property.

Automobile Exported by a Consumer

Tue, 07/12/2016 - 13:02

A consumer purchases a used vehicle from a seller in Québec in order to ship it to a family member outside Canada. After taking possession of the vehicle, the consumer registers it and drives it to the port where it is placed on a ship to be sent abroad.

The sale is taxable, because the automobile is delivered in Québec to the consumer who ships the automobile outside Canada. The consumer must therefore pay the GST and the QST at the time of acquiring the automobile. However, the consumer is not entitled to a refund.

For more information about exporting property, see Exports of Property.

Automobile Exported by a Consumer

Tue, 07/12/2016 - 13:02

A consumer purchases a used vehicle from a seller in Québec in order to ship it to a family member outside Canada. After taking possession of the vehicle, the consumer registers it and drives it to the port where it is placed on a ship to be sent abroad.

The sale is taxable, because the automobile is delivered in Québec to the consumer who ships the automobile outside Canada. The consumer must therefore pay the GST and the QST at the time of acquiring the automobile. However, the consumer is not entitled to a refund.

For more information about exporting property, see Exports of Property.

Automobile Exported by a Consumer

Tue, 07/12/2016 - 13:02

A consumer purchases a used vehicle from a seller in Québec in order to ship it to a family member outside Canada. After taking possession of the vehicle, the consumer registers it and drives it to the port where it is placed on a ship to be sent abroad.

The sale is taxable, because the automobile is delivered in Québec to the consumer who ships the automobile outside Canada. The consumer must therefore pay the GST and the QST at the time of acquiring the automobile. However, the consumer is not entitled to a refund.

For more information about exporting property, see Exports of Property.

Automobile Exported by a Consumer

Tue, 07/12/2016 - 12:02

A consumer purchases a used vehicle from a seller in Québec in order to ship it to a family member outside Canada. After taking possession of the vehicle, the consumer registers it and drives it to the port where it is placed on a ship to be sent abroad.

The sale is taxable, because the automobile is delivered in Québec to the consumer who ships the automobile outside Canada. The consumer must therefore pay the GST and the QST at the time of acquiring the automobile. However, the consumer is not entitled to a refund.

For more information about exporting property, see Exports of Property.

HST Rate Increase in Newfoundland and Labrador

Wed, 07/06/2016 - 11:24

On July 1, 2016, the rate of the harmonized sales tax (HST) in Newfoundland and Labrador was increased to 15% (a federal part of 5% and a provincial part of 10%).

Therefore, GST registrants must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Newfoundland and Labrador.

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

HST Rate Increase in Newfoundland and Labrador

Wed, 07/06/2016 - 11:24

On July 1, 2016, the rate of the harmonized sales tax (HST) in Newfoundland and Labrador was increased to 15% (a federal part of 5% and a provincial part of 10%).

Therefore, GST registrants must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Newfoundland and Labrador.

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

HST Rate Increase in Newfoundland and Labrador

Wed, 07/06/2016 - 11:24

On July 1, 2016, the rate of the harmonized sales tax (HST) in Newfoundland and Labrador was increased to 15% (a federal part of 5% and a provincial part of 10%).

Therefore, GST registrants must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Newfoundland and Labrador.

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

HST Rate Increase in Newfoundland and Labrador

Wed, 07/06/2016 - 10:24

On July 1, 2016, the rate of the harmonized sales tax (HST) in Newfoundland and Labrador was increased to 15% (a federal part of 5% and a provincial part of 10%).

Therefore, GST registrants (This link will open a new window) must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Newfoundland and Labrador.

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

HST Rate Increase in New Brunswick

Tue, 07/05/2016 - 14:54

On July 1, 2016, the rate of the harmonized sales tax (HST) in New Brunswick was increased to 15% (a federal part of 5% and a provincial part of 10%).

Therefore, GST registrants must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in New Brunswick.

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

HST Rate Increase in New Brunswick

Tue, 07/05/2016 - 14:54

On July 1, 2016, the rate of the harmonized sales tax (HST) in New Brunswick was increased to 15% (a federal part of 5% and a provincial part of 10%).

Therefore, GST registrants must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in New Brunswick.

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

HST Rate Increase in New Brunswick

Tue, 07/05/2016 - 14:54

On July 1, 2016, the rate of the harmonized sales tax (HST) in New Brunswick was increased to 15% (a federal part of 5% and a provincial part of 10%).

Therefore, GST registrants must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in New Brunswick.

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

HST Rate Increase in New Brunswick

Tue, 07/05/2016 - 13:54

On July 1, 2016, the rate of the harmonized sales tax (HST) in New Brunswick was increased to 15% (a federal part of 5% and a provincial part of 10%).

Therefore, GST registrants (This link will open a new window) must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in New Brunswick.

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

Special Quick Method of Accounting: Increase in the Rate for Municipalities

Mon, 07/04/2016 - 09:36

The prescribed QST rate for municipalities that use the Special Quick Method of Accounting for public service bodies is being increased from 5.7% to 7.3%. The new rate applies to reporting periods that begin after June 30, 2016.

Note

The prescribed GST rate for municipalities remains unchanged at 4.7%.

Special Quick Method of Accounting: Increase in the Rate for Municipalities

Mon, 07/04/2016 - 09:36

The prescribed QST rate for municipalities that use the Special Quick Method of Accounting for public service bodies is being increased from 5.7% to 7.3%. The new rate applies to reporting periods that begin after June 30, 2016.

Note

The prescribed GST rate for municipalities remains unchanged at 4.7%.

Special Quick Method of Accounting: Increase in the Rate for Municipalities

Mon, 07/04/2016 - 09:36

The prescribed QST rate for municipalities that use the Special Quick Method of Accounting for public service bodies is being increased from 5.7% to 7.3%. The new rate applies to reporting periods that begin after June 30, 2016.

Note

The prescribed GST rate for municipalities remains unchanged at 4.7%.

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