Revenue Quebec has revised this general guide to reflect the addition of Ontario and British Columbia as participating provinces, effective July 1, 2010. Quebec businesses that are registered for GST/HST must collect HST on sales they make in participating provinces. In addition, the guide confirms that effective May 1, 2010, new place of supply rules apply to sales of services; however, specific details on the new place of supply rules for services have not been included in this publication.
QC IN-203-V