News and Insights

Harmonization with Federal Tax Measures Bulletin Released by Revenu Québec

Tax Development Jun 17, 2019

Revenu Québec recently issued Information Bulletin 2019-7, “Harmonization with Certain Tax Measures Announced by the Federal Government and Other Measure” which notes that various measures announced in the Federal Budget regarding GST/HST will be implemented for QST purposes once the proposed federal changes receive royal assent. 

The proposed federal changes relate to freight transportation services, the drop-shipment rules, virtual currency, and business investment in zero-emission vehicles. In addition, Quebec noted that the proposed federal change related to holding partnerships and trusts is under review and a decision on its implementation will be made later. Additional information on the federal draft legislation is available in our tax development: Department of Finance Canada Releases Draft GST/HST Legislation.