News and Insights

Revenu Québec Tax News

Tax Development Aug 26, 2010



As announced in the March 30, 2010 Budget Speech, the supply of a passenger air transportation service will no longer be zero-rated, effective July 1, 2010, if the continuous journey begins at the Gatineau airport and the final destination is within Canada.  This change is considered necessary due to the implementation of HST in Ontario, which was effective the same date, as passenger transportation services are now taxable at a similar rate in both provinces.  

For more information, see page A.114 of the Additional Information on the Budgetary Measures published by the Ministère des Finances.  

Quebec Budget 2010