General Informatiion Concerning the QST and the GST/HST - Ryan

Sales of services
For QST purposes, a service is generally considered performed in Québec if all or substantially all
(90% or more) of the service supplied in Canada is performed in Québec. For GST purposes, a service
is generally considered supplied in Canada if it is performed in Canada, whether in part or in whole.
Under a measure that came into effect on May 1, 2010, new rules apply to sales of services. For
more information, consult our website at www.revenu.gouv.qc.ca.
Other sales
Special rules apply to sales of intangible personal property, real property (and services related to real
property), passenger and freight transportation services, and telecommunications services made to
residents of Québec. If you are a GST registrant resident in Québec, call Revenu Québec at one of
the numbers listed on the back of this booklet.
For more information, consult information bulletins TVQ. 22.7-1, The Place of Supply by Way of
Sale of Corporeal Movable Property, and TVQ. 22.15-1, Website design and hosting services and
the Québec sales tax.
The above-mentioned rules also apply to online sales. For instance, the supply by a technician of
technical assistance relating to the use of software is considered a sale of service. The aforementioned
rules must be used to determine whether the sale is performed in Québec and whether QST and GST
apply to the sale.
For more information about online transactions, consult technical information bulletin B-090,
GST/HST and Electronic Commerce.
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General information