News and Insights

Québec Harmonizes Various Tax Measures Announced in 2017 Federal Budget

Tax Development May 01, 2017

Québec Finance released Information Bulletin 2017-6, “Harmonization with Various Tax Measures Announced by the Federal Government” in order to ensure consistency with the GST/HST and income tax changes announced in the 2017 Federal Budget.  The Québec government outlined changes will be made to the QST rules for taxi and ride-sharing services following the changes announced in the federal budget.  The changes propose to expand the definition of taxi business, effective July 1, 2017, to put other ride-sharing services under the same registration rules as conventional taxi operators.  There were no changes for QST relating to the proposed changes to the GST/HST rebate to non-residents for tour package accommodations as there are no equivalent provisions for QST purposes.  Québec Finance previously announced naloxone would be zero-rated effective March 22, 2017 in Information Bulletin 2017-5 which can be found in the following link: