Revenu Québec Infos

Like sales of property or services, barter transactions are generally taxable supplies under the GST and QST systems. However, they may also be exempt supplies or zero-rated supplies, depending on the property or services supplied.

To determine whether a person is a small supplier or is required to register for the GST and the QST, add the value of the property or service supplied in the barter transaction to the total sales of property and services.

Value of the property or service supplied in a barter transaction

Generally speaking, the value of the property or service supplied in a barter transaction corresponds to the fair market value (FMV) of the property or service exchanged.

However, where two registrants exchange property of the same class or type, the value of the consideration for the property is considered nil if

• the property is acquired by the recipient as inventory to be used or consumed in the course of the recipient's commercial activities; and
• the consideration is acquired by the supplier as inventory to be used or consumed in the course of the supplier's commercial activities.

Designation of a barter exchange network

Under the GST and QST systems, special rules apply to transactions carried out between members of a designated barter exchange network using barter units.

The members of a designated barter exchange network are not required to pay GST and QST in respect of the barter units accepted in exchange for property or services. The members, if they are registrants, must charge GST and QST in respect of the taxable supplies of property or services they make in exchange for the barter units. The taxes in respect of such property or services are calculated on the exchange value of the barter units accepted as consideration.

Example

Mr. A and Ms. B are GST and QST registrants and members of a designated barter exchange network. Mr. A provides legal services to Ms. B in exchange for barter units having a value of $100. Mr. A will have to charge GST and QST in respect of the services he provided. Those taxes will be calculated on $100. Ms. B will not have to charge GST and QST in respect of the barter units given in exchange for the legal services.

Note that if the barter exchange network is not designated, GST and QST generally have to be paid in respect of the barter units accepted by a registrant in exchange for property or services.

Application for designation of a barter exchange network

The administrator of a barter exchange network may apply to have the network designated for GST and QST purposes by sending Revenu Québec a letter that is signed by the administrator or an authorized individual and contains the following information:

• the name of the barter exchange network;
• the name, address, telephone number and trade name of the administrator of the barter exchange network as well as the numbers used by Revenu Québec to identify the administrator;
• the effective date requested;
• a copy of the membership agreement of the barter exchange network describing the responsibilities of the members and of the administrator;
• a statement from the applicant indicating that the applicant meets the definition of "administrator" of a barter exchange network given in the Excise Tax Act and the Act respecting the Québec sales tax; and
• a statement from the applicant, signed by the administrator of the network or by an individual authorized to sign on behalf of the administrator, certifying that the information provided in the application and in any document enclosed therewith is true, accurate and complete.

The letter must be sent to:

Direction principale des lois sur les taxes et l'administration fiscale et des affaires autochtones
Revenu Québec 
3800, rue de Marly, secteur 5-2-2
Québec (Québec)  G1X 4A5

Revenu Québec will notify the administrator of the network in writing of the designation and its effective date.

Like sales of property or services, barter (This link will open a new window) transactions are generally taxable supplies under the GST and QST systems. However, they may also be exempt supplies or zero-rated supplies, depending on the property or services supplied.

To determine whether a person is a small supplier or is required to register for the GST and the QST, add the value of the property or service supplied in the barter transaction to the total sales of property and services.

Value of the property or service supplied in a barter transaction

Generally speaking, the value of the property or service supplied in a barter transaction corresponds to the fair market value (This link will open a new window) (FMV) of the property or service exchanged.

However, where two registrants exchange property of the same class or type, the value of the consideration for the property is considered nil if 

• the property is acquired by the recipient as inventory to be used or consumed in the course of the recipient's commercial activities; and
• the consideration is acquired by the supplier as inventory to be used or consumed in the course of the supplier's commercial activities.

Designation of a barter exchange network

Under the GST and QST systems, special rules apply to transactions carried out between members of a designated barter exchange network (This link will open a new window) using barter units (This link will open a new window).

The members of a designated barter exchange network are not required to pay GST and QST in respect of the barter units accepted in exchange for property or services. The members, if they are registrants (This link will open a new window), must charge GST and QST in respect of the taxable supplies of property or services they make in exchange for the barter units. The taxes in respect of such property or services are calculated on the exchange value of the barter units accepted as consideration.

Example

Mr. A and Ms. B are GST and QST registrants and members of a designated barter exchange network. Mr. A provides legal services to Ms. B in exchange for barter units having a value of $100. Mr. A will have to charge GST and QST in respect of the services he provided. Those taxes will be calculated on $100. Ms. B will not have to charge GST and QST in respect of the barter units given in exchange for the legal services.

Note that if the barter exchange network is not designated, GST and QST generally have to be paid in respect of the barter units accepted by a registrant in exchange for property or services.

Application for designation of a barter exchange network

The administrator of a barter exchange network may apply to have the network designated for GST and QST purposes by sending Revenu Québec a letter that is signed by the administrator or an authorized individual and contains the following information:

• the name of the barter exchange network;
• the name, address, telephone number and trade name of the administrator of the barter exchange network as well as the numbers used by Revenu Québec to identify the administrator;
• the effective date requested;
• a copy of the membership agreement of the barter exchange network describing the responsibilities of the members and of the administrator;
• a statement from the applicant indicating that the applicant meets the definition of "administrator" of a barter exchange network given in the Excise Tax Act and the Act respecting the Québec sales tax; and
• a statement from the applicant, signed by the administrator of the network or by an individual authorized to sign on behalf of the administrator, certifying that the information provided in the application and in any document enclosed therewith is true, accurate and complete.

The letter must be sent to:

Direction principale des lois sur les taxes et l'administration fiscale et des affaires autochtones
Revenu Québec 
3800, rue de Marly, secteur 5-2-2
Québec (Québec)  G1X 4A5

Revenu Québec will notify the administrator of the network in writing of the designation and its effective date.

Businesses that offer snow removal services may have tax obligations in respect of the GST and QST, income tax, source deductions and employer contributions.

GST and QST

Snow removal businesses must register for the GST and QST since they offer taxable services in Québec. Consequently, they must collect and remit to us GST and QST on these services. In return, registration entitles them to claim input tax credits (ITCs) for GST paid and input tax refunds (ITRs) for QST paid on goods and services acquired to provide their snow removal services.

If a business is considered to be a small supplier, it is not required to register for the GST and QST, though it may choose to do so nonetheless. If so, it will have to collect the taxes and remit them to us. This will then entitle the business to claim ITCs and ITRs in respect of GST and QST paid on its purchases.

Note

By providing the date, the nature of the services rendered, the amount of taxes collected and their GST and QST registration numbers on their invoices, businesses enable their clients registered for the GST and QST to justify their own ITC and ITR claims.

For more information, see GST/HST and QST.

Income tax

Corporations are required to file an income tax return, along with complete financial statements, no later than six months following the end of their taxation year. For more information, see Corporation Income Tax Return.

If the business is operated by an individual in business, he or she must file an income tax return no later than June 15 following a given taxation year. For more information, see Income Tax Return.

Source deductions and employer contributions

Businesses that pay salaries and wages, or remuneration are required to register for source deductions as an employer. They must make source deductions and remit them to us, along with all applicable employer contributions. For more information, see Source Deductions and Contributions.

Businesses that offer snow removal services may have tax obligations in respect of the GST and QST, income tax, source deductions and employer contributions.

GST and QST

Snow removal businesses must register for the GST and QST since they offer taxable services in Québec. Consequently, they must collect and remit to us GST and QST on these services. In return, registration entitles them to claim input tax credits (ITCs) for GST paid and input tax refunds (ITRs) for QST paid on goods and services acquired to provide their snow removal services.

If a business is considered to be a small supplier, it is not required to register for the GST and QST, though it may choose to do so nonetheless. If so, it will have to collect the taxes and remit them to us. This will then entitle the business to claim ITCs and ITRs in respect of GST and QST paid on its purchases.

Note

By providing the date, the nature of the services rendered, the amount of taxes collected and their GST and QST registration numbers on their invoices, businesses enable their clients registered for the GST and QST to justify their own ITC and ITR claims.

For more information, see GST/HST and QST.

Income tax

Corporations are required to file an income tax return, along with complete financial statements, no later than six months following the end of their taxation year. For more information, see Corporation Income Tax Return.

If the business is operated by an individual in business, he or she must file an income tax return no later than June 15 following a given taxation year. For more information, see Income Tax Return.

Source deductions and employer contributions

Businesses that pay salaries and wages, or remuneration are required to register for source deductions as an employer. They must make source deductions and remit them to us, along with all applicable employer contributions. For more information, see Source Deductions and Contributions.

Businesses that offer snow removal services may have tax obligations in respect of the GST and QST, income tax, source deductions and employer contributions.

GST and QST

Snow removal businesses must register for the GST and QST since they offer taxable services in Québec. Consequently, they must collect and remit to us GST and QST on these services. In return, registration entitles them to claim input tax credits (ITCs) for GST paid and input tax refunds (ITRs) for QST paid on goods and services acquired to provide their snow removal services.

If a business is considered to be a small supplier, it is not required to register for the GST and QST, though it may choose to do so nonetheless. If so, it will have to collect the taxes and remit them to us. This will then entitle the business to claim ITCs and ITRs in respect of GST and QST paid on its purchases.

Note

By providing the date, the nature of the services rendered, the amount of taxes collected and their GST and QST registration numbers on their invoices, businesses enable their clients registered for the GST and QST to justify their own ITC and ITR claims.

For more information, see GST/HST and QST.

Income tax

Corporations are required to file an income tax return, along with complete financial statements, no later than six months following the end of their taxation year. For more information, see Corporation Income Tax Return.

If the business is operated by an individual in business, he or she must file an income tax return no later than June 15 following a given taxation year. For more information, see Income Tax Return.

Source deductions and employer contributions

Businesses that pay salaries and wages, or remuneration are required to register for source deductions as an employer. They must make source deductions and remit them to us, along with all applicable employer contributions. For more information, see Source Deductions and Contributions.

Businesses that offer snow removal services may have tax obligations in respect of the GST and QST, income tax, source deductions and employer contributions.

GST and QST

Snow removal businesses must register for the GST and QST since they offer taxable services in Québec. Consequently, they must collect and remit to us GST and QST on these services. In return, registration entitles them to claim input tax credits (ITCs) for GST paid and input tax refunds (ITRs) for QST paid on goods and services acquired to provide their snow removal services.

If a business is considered to be a small supplier, it is not required to register for the GST and QST, though it may choose to do so nonetheless. If so, it will have to collect the taxes and remit them to us. This will then entitle the business to claim ITCs and ITRs in respect of GST and QST paid on its purchases.

Note

By providing the date, the nature of the services rendered, the amount of taxes collected and their GST and QST registration numbers on their invoices, businesses enable their clients registered for the GST and QST to justify their own ITC and ITR claims.

For more information, see GST/HST and QST.

Income tax

Corporations are required to file an income tax return, along with complete financial statements, no later than six months following the end of their taxation year. For more information, see Corporation Income Tax Return.

If the business is operated by an individual in business, he or she must file an income tax return no later than June 15 following a given taxation year. For more information, see Income Tax Return.

Source deductions and employer contributions

Businesses that pay salaries and wages, or remuneration are required to register for source deductions as an employer. They must make source deductions and remit them to us, along with all applicable employer contributions. For more information, see Source Deductions and Contributions.

Effective September 1, 2015, all applications for International Fuel Tax Agreement (IFTA) licences and decals are to be processed by the Centre de traitement IFTA. The reason for this change is to simplify the administration of applications and to ensure better follow-up.

To apply, complete form CA-500-V, Application for an IFTA Licence and Decals, or form CA-501-V, Application for IFTA Decals, and send it to us with your payment. The licence or decals will be mailed to you within two to four weeks.

For more information, click Licence and Decals or call the Centre de traitement IFTA at 418 652-4382 or, toll-free, at 1 800 237-4382.

Effective September 1, 2015, all applications for International Fuel Tax Agreement (IFTA) licences and decals are to be processed by the Centre de traitement IFTA. The reason for this change is to simplify the administration of applications and to ensure better follow-up.

To apply, complete form CA-500-V, Application for an IFTA Licence and Decals, or form CA-501-V, Application for IFTA Decals, and send it to us with your payment. The licence or decals will be mailed to you within two to four weeks.

For more information, click Licence and Decals or call the Centre de traitement IFTA at 418 652-4382 or, toll-free, at 1 800 237-4382.

Effective September 1, 2015, all applications for International Fuel Tax Agreement (IFTA) licences and decals are to be processed by the Centre de traitement IFTA. The reason for this change is to simplify the administration of applications and to ensure better follow-up.

To apply, complete form CA-500-V, Application for an IFTA Licence and Decals, or form CA-501-V, Application for IFTA Decals, and send it to us with your payment. The licence or decals will be mailed to you within two to four weeks.

For more information, click Licence and Decals or call the Centre de traitement IFTA at 418 652-4382 or, toll-free, at 1 800 237-4382.

Effective September 1, 2015, all applications for International Fuel Tax Agreement (IFTA) licences and decals are to be processed by the Centre de traitement IFTA. The reason for this change is to simplify the administration of applications and to ensure better follow-up.

To apply, complete form CA-500-V, Application for an IFTA Licence and Decals, or form CA-501-V, Application for IFTA Decals, and send it to us with your payment. The licence or decals will be mailed to you within two to four weeks.

For more information, click Licence and Decals or call the Centre de traitement IFTA at 418 652-4382 or, toll-free, at 1 800 237-4382.

Effective September 1, 2015, all applications for International Fuel Tax Agreement (IFTA) licences and decals are to be processed by the Centre de traitement IFTA. The reason for this change is to simplify the administration of applications and to ensure better follow-up.

To apply, complete form CA-500-V, Application for an IFTA Licence and Decals, or form CA-501-V, Application for IFTA Decals, and send it to us with your payment. The licence or decals will be mailed to you within two to four weeks.

For more information, click Licence and Decals or call the Centre de traitement IFTA at 418 652-4382 or, toll-free, at 1 800 237-4382.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

Effective October 1, 2015, if you make disability assistance payments to a beneficiary of a registered disability savings plan (RDSP) who is resident in Canada, you must withhold income tax of 16% from the taxable portion of those payments, that is, from the portion of the payments in excess of $14,020 per year.

Effective October 1, 2015, if you make disability assistance payments to a beneficiary of a registered disability savings plan (RDSP) who is resident in Canada, you must withhold income tax of 16% from the taxable portion of those payments, that is, from the portion of the payments in excess of $14,020 per year.

Effective October 1, 2015, if you make disability assistance payments to a beneficiary of a registered disability savings plan (RDSP) who is resident in Canada, you must withhold income tax of 16% from the taxable portion of those payments, that is, from the portion of the payments in excess of $14,020 per year.