Quebec’s Initial Reaction to Sales Tax Measures in the 2014 Federal Budget 

The day after the 2014 Federal Budget was tabled, Quebec’s Minister of Finance released Information Bulletin 2014-4, “Harmonization With Certain Sales Tax Measures of the Federal Budget of February 11, 2014”. While the province plans to examine all of the proposed amendments to the GST/HST system, it has already indicated that the QST system will be updated to reflect certain changes proposed by the federal government.

Specifically, plans related to the expansion of exempt supplies in the health care sector (i.e., acupuncture and naturopathic services) will be implemented for QST.  The Minister has promised to adopt the changes, but only once the assent of the federal legislation has been obtained.  The effective date will be consistent with the date which is determined for the federal measures.