Revenu Québec Temporarily Zero-Rates Face Masks and Face Shields
Tax Development Dec 03, 2020
Tax Development Dec 03, 2020
Consistent with the general harmonization of the QST system with the GST/HST system, Revenu Québec recently issued Information Bulletin 2020-14, Harmonization with the November 30, 2020 Federal Economic Update Aimed at Temporarily Zero-Rating Face Masks and Face Shields.
This measure, effective with supplies made after December 6, 2020, will temporarily zero-rate the supply of qualifying face masks and face shields for QST purposes and will be adopted by Québec once a similar GST/HST change receives Royal Assent. Further details regarding the GST/HST tax measure are available in our Tax Alert | Federal Fall Economic Statement 2020.