Revenu Québec Infos

The tax holiday for large investment projects has been improved. In summary:

• the time limit for filing an application for an initial certificate has been extended to November 20, 2017;
• the capital investment threshold has been reduced to $100 million ($75 million if the investment is carried out in an eligible region);
• the investment period has been extended and is now 60 months; and
• the tax holiday period has been extended and is now 15 years.

The tax holiday consists of a deduction in the calculation of taxable income, in the case of a corporation, and an exemption from the contribution to the health services fund with regard to eligible activities relating to a large investment project, in the case of a corporation or a partnership.

For more information about the exemption from the contribution to the health services fund, see Large Investment Project.

For more information on the tax holiday for large investment projects, consult the website of the Ministère des Finances.

The tax holiday for large investment projects has been improved. In summary:

• the time limit for filing an application for an initial certificate has been extended to November 20, 2017;
• the capital investment threshold has been reduced to $100 million ($75 million if the investment is carried out in an eligible region);
• the investment period has been extended and is now 60 months; and
• the tax holiday period has been extended and is now 15 years.

The tax holiday consists of a deduction in the calculation of taxable income, in the case of a corporation, and an exemption from the contribution to the health services fund with regard to eligible activities relating to a large investment project, in the case of a corporation or a partnership.

For more information about the exemption from the contribution to the health services fund, see Large Investment Project.

For more information on the tax holiday for large investment projects, consult the website of the Ministère des Finances.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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?

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?

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?

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?

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?

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?

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?

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?

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.

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