This publication is provided for information purposes only. It does not constitute a legal interpretation of the
Excise
Tax Act
, the
Act respecting the Québec sales tax
or any other legislation.
ISBN 978-2-550-59244-0 (PDF)
Legal deposit – Bibliothèque et Archives nationales du Québec, 2010
Legal deposit – Library and Archives Canada, 2010
Contents
Introduction ...............................................................................................................................4
Definitions .................................................................................................................................5
General rules .............................................................................................................................7
Self-supplies ..............................................................................................................................7
Single-unit residential complexes, residential units held in co-ownership and multiple-unit
residential complexes ....................................................................................................................7
Additions to multiple-unit residential complexes ............................................................................8
Exceptions ................................................................................................................................10
Personal use ...............................................................................................................................10
Student residences ......................................................................................................................10
Community organizations ............................................................................................................10
Remote work sites .......................................................................................................................10
Subsidized residential complexes .................................................................................................11
Rent-to-own agreements .......................................................................................................12
Purchase and sale agreement .....................................................................................................12
Lease agreement .........................................................................................................................12
ITCs and ITRs............................................................................................................................13
Rebate of the GST and the QST paid by non-registrants on construction costs .............13
Change in use of an immovable ............................................................................................14
Conversion of a commercial building into a residential complex ....................................................14
Immovables used for residential or personal purposes ..................................................................14
Lease of land for residential use ...................................................................................................15
Minor renovations ..................................................................................................................16
New housing rebate ...............................................................................................................17
New or substantially renovated housing purchased from a builder ................................................17
Housing built or substantially renovated by the owner ..................................................................17
New residential rental property rebate ...............................................................................18
Forms and publications ..........................................................................................................19
Principal forms ............................................................................................................................19
Publications ................................................................................................................................19
4
The QST and the GST/HST: How They Apply to Residential Complexes
Introduction
Tax fairness is a key value for Revenu Québec. Accordingly, Revenu Québec considers that all
taxpayers should pay their fair share of income tax and consumption taxes. To this end, rules
have been introduced to ensure fairness in several sectors of the Québec economy. This brochure
describes the tax rules governing the construction and renovation of residential complexes.
The “self-supply rules” apply specifically to persons who build residential complexes for them-
selves or for the purpose of leasing them. In general, the self-supply rules apply when a builder
builds or substantially renovates a single-unit residential complex, a residential unit held in
co-ownership or a multiple-unit residential complex in order to lease the complex or unit or, if
the builder is an individual, in order to live in it. They also apply when a builder builds an addition
to a multiple-unit residential complex.
The definitions on page 5 are generally based on those found in the
Excise Tax Act
and the
Act
respecting the Québec sales tax
. For further information, consult these statutes.
Québec businesses that are GST/HST registrants must collect HST on sales they make in the
participating provinces (New Brunswick, Nova Scotia, Newfoundland and Labrador, Ontario
and British Columbia). However, the term “HST” is not systematically used throughout this
brochure. The term “GST” is used to mean “GST/HST,” unless otherwise specified.
5
Definitions
Definitions
Builder
A person whose activity consists in the construction or substantial renovation of a residential
complex on land owned or leased by that person. A builder may also be
y a person who builds or sells new mobile homes;
y a person who purchases a new residential complex in order to resell or lease it to one or more
persons who will use it in the course of a business or an adventure or concern in the nature
of trade;
y a person who acquires an interest in a residential complex while it is under construction or
undergoing substantial renovation;
y a person who converts an immovable into a residential complex.
A builder does not include an individual who builds or substantially renovates a residential
complex otherwise than in the course of a business or an adventure or concern in the nature of
trade.
Commercial activity
Any activity carried on in order to make taxable supplies. The making of exempt supplies does
not constitute a commercial activity.
Fair market value
The highest price that can be obtained on an open market where the seller and the purchaser
are consenting, well-informed and dealing at arm’s length.
HST
The harmonized sales tax (HST) applies in the participating provinces (New Brunswick, Nova
Scotia, Newfoundland and Labrador, Ontario and British Columbia). The basic rules applicable
to the GST also generally apply to the HST. Businesses registered for the GST are automatically
registered for the HST. To find out what the applicable HST rate is in each of the participating
provinces, refer to the Revenu Québec website at
www.revenu.gouv.qc.ca
.
Input tax credit (ITC)
The amount that a GST registrant may claim in order to recover the GST paid or payable on goods
and services acquired in the course of the person’s commercial activities.
The QST and the GST/HST: How They Apply to Residential Complexes
6
Input tax refund (ITR)
The amount that a QST registrant may claim in order to recover the QST paid or payable on
property and services acquired in the course of the person’s commercial activities.
Recipient
As a rule, a person who is required to pay for the supply of property or a service. If there is no
amount payable, the recipient is
y the person to whom the property is delivered or made available, where the property is supplied
by way of sale;
y the person to whom the possession or use of the property is given, or to whom the property is
made available, where the property is supplied otherwise than by way of sale; or
y the person to whom the service is rendered.
Registrant
A person who makes taxable supplies in the course of a commercial activity and is registered or
required to be registered for the QST and the GST.
Related person
An individual who is related to another individual by blood, marriage, de facto union or adoption.
Residential complex
A building or part of a building comprised of one or more units, including common areas,
appurtenances (e.g., parking lot, shed) and the land on which it is built.
Substantial renovation
Renovation or alteration involving the removal or replacement of all or substantially all (90%
or more) of an existing building, other than the foundation, external walls, interior supporting
walls, floors, roof and staircases.
7
Self-supplies
General rules
The self-supply rules apply only to residential complexes. They cover builders who build or sub-
stantially renovate a residential complex for subsequent lease (in whole or in part), as well as
builders who are individuals and who build or substantially renovate a residential complex in
order to occupy it themselves.
If either of these situations applies to you, you are deemed to have sold and repurchased the
residential complex (that is, supplied it to yourself) at fair market value. You must therefore
determine the fair market value of the complex and pay GST and QST on that amount. The
exceptions to the self-supply rules are explained on page 10 of this brochure.
Self-supplies
As a rule, if you build or substantially renovate a residential complex or build an addition to a
multiple-unit residential complex, in order to lease it or use it as your place of residence, you must
pay GST and QST on the fair market value of the complex or the addition. Certain exceptions to
this rule are described on page 10.
Single-unit residential complexes, residential units held in
co-ownership and multiple-unit residential complexes
If you build or substantially renovate a single-unit residential complex, a residential unit held in
co-ownership or a multiple-unit residential complex, the self-supply rules apply in the following
cases:
y You are the builder and you lease the single-unit residential complex, the unit held in
co-ownership or a unit in the multiple-unit residential complex to an individual for use as his
or her place of residence.
y You are a builder who is an individual and you use the single-unit residential complex, the
unit held in co-ownership or a unit in the multiple-unit residential complex as your place of
residence.
GST and QST calculated on the fair market value of the residential complex or unit held in
co-ownership must be paid on the later of the following dates:
y the date on which possession of the complex or unit is transferred, or the date on which the
complex or unit is occupied by the builder, or
y the date on which the work is substantially (90%) completed.
If you are a registrant, you can claim an ITC and an ITR respecting the tax paid on the construc-
tion or substantial renovation of the residential complex or unit. You can also claim an ITC and
an ITR respecting the tax not recovered when the land that forms part of the residential complex
was acquired. If you are not a registrant, you can claim a rebate of the taxes.
The QST and the GST/HST: How They Apply to Residential Complexes
8
The table below summarizes the situations covered by this rule.
Type of complex
or unit
The rule applies if Payment of tax
Single-unit residential
complex
Residential unit held in
co-ownership
Multiple-unit residential
complex
y You are the builder and you
lease the complex or unit to
an individual for use as his or
her place of residence.
y You are a builder who is an
individual and you use the
complex or unit as your place
of residence.
On the later of:
y the date on which
possession of the complex
or unit is transferred, or on
which the builder occupies
the complex or unit
y the date on which the work
is substantially completed
Additions to multiple-unit residential complexes
The self-supply rule also applies to the construction of an addition to a multiple-unit residential
complex. For example, if you add a new floor or wing to a multiple-unit residential complex and
you lease a unit in the addition, you are considered to be a builder who has sold and repurchased
the addition at fair market value.
However, if the whole complex is sold before the addition is occupied for the first time, the
self-supply rules do not apply to the addition. In this situation, the addition and the complex are
considered to be separate immovables. Accordingly, the sale of the addition is taxable and the
sale of the complex, excluding the addition, is tax-exempt.
Type of complex
or unit
The rule applies if Payment of tax
Multiple-unit residential
complex
y You are the builder and you
lease a unit in the addition to
an individual for use as his or
her place of residence.
y You are a builder who is an
individual and you use a unit
in the addition as your place
of residence.
On the later of:
y the date on which
possession of the addition
is transferred, or on which
a unit in the addition is
occupied
y the date on which the work
is substantially completed
Note that for reporting periods ending on or after July 1, 2010, registrants whose total annual
taxable sales exceed $1,500,000 must file their GST/HST and QST returns electronically. Moreover,
certain registrants that must provide additional information relating to the GST/HST must also file
9
Self-supplies
their returns electronically. Such registrants are
y builders affected by the HST transitional measures for housing in Ontario and British Columbia;
and
y builders who benefit from rebates transferred by a purchaser with total annual taxable sales
exceeding $1,500,000.
In calculating their total annual taxable sales, registrants must
not include
sales made outside
Canada, zero-rated exports of goods and services, zero-rated financial services or taxable sales
of immovables and goodwill.
10
The QST and the GST/HST: How They Apply to Residential Complexes
Exceptions
The self-supply rule does not apply in the situations below.
Personal use
Builders who meet the following conditions are not required to pay GST or QST on the fair market
value of a residential complex:
y You are an individual who builds or substantially renovates a residential complex.
y You (or your former spouse or former de facto spouse, or a person related to you) use the
complex primarily (more than 50%) as a place of residence.
y The complex has not been used for non-residential purposes since the work was substantially
completed.
y You have not claimed an ITC or an ITR respecting the acquisition, construction or substantial
renovation of the complex.
Student residences
A university, public college or school authority that is the builder of a newly constructed or
substantially renovated residential complex is not required to pay GST or QST if the complex or
the addition was built, acquired or substantially renovated primarily (more than 50%) to provide
housing for students who attend the educational institution.
Community organizations
A community organization that is a community, an association or a body of individuals recognized
under income tax legislation
1
(such as a religious community) is not required to pay GST or QST
on the construction or substantial renovation of a residential complex or an addition to be used
exclusively (at least 90%) as housing for its members.
Remote work sites
Employers who are obliged to acquire, build or substantially renovate a residential complex to
house employees at a remote work site can take advantage of a tax relief measure. The measure
allows you to defer payment of the GST and the QST resulting from the application of the self-
supply rules. To take advantage of the measure, you must meet the following conditions:
y You are a builder registered for the GST and the QST.
y You filed an election to defer payment of the GST and the QST.
1. The
Income Tax Act
for GST purposes and the
Taxation Act
for QST purposes.
11
Exceptions
y The residential complex will be used to house your employees, contractors and subcontractors
at the work site.
y The work site is so remote that your employees cannot be expected to make their home there.
You can claim an ITC or an ITR respecting the tax paid on the acquisition, construction or
substantial renovation of the residential complex.
This measure is effective until the complex is sold or leased primarily (more than 50%) to persons
who are not employees, contractors or subcontractors of the employer’s business. If the complex
is sold, the builder must collect GST and QST on the selling price. If the complex is leased, the
self-supply rules apply and the builder must pay GST and QST calculated on the fair market value
of the complex.
Subsidized residential complexes
In the case of subsidized residential complexes, the formula used to calculate the GST and the
QST payable further to the application of the self-supply rule is different from the formula used
in the case of other complexes.
According to this formula, the tax payable corresponds to the higher of the following amounts:
y the tax calculated on the fair market value;
y the total tax paid on the purchase of and improvements to the residential complex.
This formula is used if you received or are to receive funding for the residential complex, and you
lease at least 10% of the units in the complex to
y youths,
y seniors,
y students,
y persons with a disability,
y persons in distress or in need of assistance,
y persons whose eligibility for occupancy of the units or for reduced lease payments is based on
their means or income, or
y persons who pay no rent for the unit or who pay less than what should be paid on the basis
of the value of the complex.
12
The QST and the GST/HST: How They Apply to Residential Complexes
Rent-to-own agreements
Whether or not the self-supply rules apply to a rent-to-own agreement depends on the particu-
lars of the agreement. Since the rules apply only to leases, it must be determined whether the
agreement constitutes a sale or a lease.
Purchase and sale agreement
If a rent-to-own agreement obliges the lessor to sell the residential complex to the lessee during
or at the end of the lease period and obliges the lessee to acquire it, and all the terms of the
sale are contained in the agreement, the transaction is considered a sale with deferred transfer
of ownership.
In such a case, the lessor is generally required to collect GST and QST from the lessee on the
selling price and remit the taxes to Revenu Québec when possession of the residential complex
is transferred to the lessee. The self-supply rules do not apply.
However, if the parties’ intention is to enter first into an agreement to lease the residential
complex and then to proceed with its sale, the transaction is considered a lease agreement rather
than a sale, in which case the rules set forth in the next paragraph apply.
Lease agreement
If, under a rent-to-own agreement, the lessee is free to exercise or not the option to purchase at
any time during the lease period, the transaction is considered a lease, not a sale. The self-supply
rules apply and the builder must pay GST and QST on the fair market value of the residential
complex by the later of the following dates:
y the date on which the construction or substantial renovation of the residential complex is
substantially completed;
y the date on which possession of the residential complex is transferred under the lease
agreement.
When the builder subsequently sells the complex, the transaction is exempt from tax.
For more information on rent-to-own agreements, contact Revenu Québec.
13
Rebate of the GST and the QST paid by non-registrants on construction costs
ITCs and ITRs
GST and QST registrants can claim ITCs and ITRs to recover the tax paid or payable on the
expenses incurred to acquire, build, improve, lease or operate a residential complex, provided
the complex is used or supplied in the course of commercial activities.
However, many supplies of immovables are exempt supplies and are therefore not commercial
activities. These supplies include the lease of a unit for at least one month and the sale of a
residential complex that is not new.
As a rule, you have four years in which to claim your ITCs and ITRs for a given reporting period. In
other words, you must make your claim by the deadline for filing the return for the last reporting
period ending within four years after the end of the first reporting period for which the ITCs and
ITRs could have been claimed.
For more information, refer to the publication
General Information Concerning the QST and the
GST/HST
(IN-203-V).
Rebate of the GST and the QST paid by
non-registrants on construction costs
If you are not a registrant and you are required to pay tax under the self-supply rules, you can
claim a rebate with respect to the tax paid on the purchase of the land (where applicable), the
materials and the services relating to the construction of the residential complex. Depending on
the circumstances, the rebate may cover all or part of the tax you paid.
You have two years after the date on which the self-supply rules apply to you to file a rebate
application.
14
The QST and the GST/HST: How They Apply to Residential Complexes
Change in use of an immovable
Conversion of a commercial building into a residential complex
If you convert a commercial building into a residential complex without engaging in new
construction or substantial renovations, you will probably be considered to be the builder and to
have made substantial renovations to the building.
If the building is converted for purposes of sale, the recipient must pay GST and QST. However,
if the recipient is an individual who intends to use the building as his or her primary place
of residence, the individual may be entitled to a new housing rebate if all of the prescribed
conditions are met. See the section entitled “New housing rebate” on page 17.
If the building, or a unit of the building, is leased for residential purposes, the self-supply rules
will probably apply and GST and QST will be payable on the fair market value of the building.
In this case, the builder may be entitled to a rebate for new residential rental property if certain
conditions are met.
If you are a registrant, and the building is used or supplied in the course of commercial activities,
you can claim an ITC and an ITR respecting the tax paid on the renovations carried out during
the conversion of the building, as well as respecting the tax paid on the last acquisition of the
building. If you are not a registrant, you can claim GST and QST rebates.
Immovables used for residential or personal purposes
When a converted immovable begins to be used as a residence or for personal purposes, you
must pay GST and QST on its fair market value if all of the following conditions are met:
y You are an individual and you appropriate the immovable for your own personal use or that of
your former spouse or former de facto spouse, or a person related to you.
y The immovable was held for sale or lease in the course of your business, or was capital property
used or held for such a purpose immediately before it began to be used for residential or
personal purposes.
y The immovable was not a residential complex.
If the residential complex becomes your primary place of residence, you may be entitled to a new
housing rebate.
If you are a registrant, you can claim an ITC and an ITR respecting the tax paid on the renovations
carried out during the conversion of the immovable, as well as respecting the tax not recovered
on the acquisition of the immovable. If you are not a registrant, you can claim GST and QST
rebates.
15
Change in use of an immovable
Example
Phyllis, a physician not registered for the GST or the QST, purchases an immovable for
$100,000 (tax not included), in order to supply tax-exempt medical services. No ITC or ITR
may be claimed with respect to the purchase.
Phyllis later decides to convert the immovable into a residential complex to be used as her
primary place of residence. The fair market value of the immovable at the time of conversion
is $200,000.
GST QST
GST and QST payable
on the conversion of the
immovable
$200,000 x 5% = $10,000 $210,000 x 7.5% = $15,750
less
:
Rebate of the tax paid
on the purchase of the
immovable
$100,000 x 5% = $5,000 $105,000 x 7.5% = $7,875
Taxes due $5,000 $7,875
Phyllis can claim a GST and QST new housing rebate respecting the taxes paid at the time of
the conversion, provided she meets the eligibility requirements.
Lease of land for residential use
If you lease or sublease land to the owner, lessee, occupant or person in possession of a residen-
tial unit located on the land in question, you may have to pay GST and QST on the fair market
value of the land when possession of it is transferred.
Example
A non-registrant corporation leases a particular piece of land for the first time. The lessee
builds a residential unit on the land. The corporation will have to pay GST and QST on the
fair market value of the land at that time, but will be able to claim a rebate with respect to
the taxes paid on the land, provided it meets the eligibility requirements.
If you require more information pertaining to your situation, contact Revenu Québec.
16
The QST and the GST/HST: How They Apply to Residential Complexes
Minor renovations
When a residential complex is renovated, but not “substantially renovated” within the meaning
of the Act, its subsequent sale is generally GST- and QST-exempt because the complex is not
considered new.
However, if you are a person that, in the course of a business consisting in the supply of resi-
dential complexes by way of sale or lease, renovates or makes minor alterations to a residential
complex, you may be subject to the self-supply rules. In this case, a portion of the increase in the
value of the complex is taxable.
In accordance with the above rule, you are considered to have made and received a taxable
supply, and you must take into account the tax considered to have been collected on certain
costs, provided those costs meet the following conditions:
y They were incurred in carrying out renovations or alterations.
y They would be included in the adjusted cost base for income tax purposes if the residential
complex were capital property and you were a taxpayer.
y They are not related to interest or other financial services.
y They are not related to property or services on which you paid or should have paid the tax.
Consequently, you must report GST and QST on the total renovation costs, including the salaries,
wages and fringe benefits payable to the employees involved in the renovation work. This also
applies to agreements with small suppliers (that is, with non-registrants).
17
New housing rebate
New housing rebate
New or substantially renovated housing purchased
from a builder
You can claim a rebate of a portion of the GST and QST paid if you meet all of the following
conditions:
y You purchase a new or substantially renovated single-unit residential complex or residential
unit held in co-ownership from a builder to use as your primary place of residence (or the
primary place of residence of your former spouse or former de facto spouse, or a person related
to you).
y The builder supplies, under the same contract of sale, both the building and the land on which
it is situated.
y Ownership of the property is transferred to you after the construction or substantial renovation
has been substantially (90% or more) completed.
y You (or your former spouse or former de facto spouse, or a person related to you) are the first
occupant or, if you resell the property, ownership is transferred before the property is occupied
as a place of residence.
y You pay GST and QST on the complex.
You have two years after the day on which ownership was transferred to claim the rebate.
Housing built or substantially renovated by the owner
If you build or substantially renovate your own single-unit residential complex or residential unit
held in co-ownership (or hire someone to do it for you), you can claim a rebate of a portion of
the GST and QST paid, provided you meet all of the conditions below:
y The complex or unit was built or substantially renovated for you, your former spouse or former
de facto spouse, or a person related to you for use as a primary place of residence.
y You (or your former spouse or former de facto spouse, or a person related to you) are the first
occupant after construction or renovation work began or, if you resell the complex or unit,
ownership is transferred before the complex or unit is occupied as a place of residence.
y You paid GST and QST on the land (where applicable), construction materials, contractor
services and any improvements made to the land.
The tax rebate application must be filed within two years after the earlier of the following
dates:
y the date that falls two years after the day on which you, your former spouse or former de
facto spouse, or a person related to you occupied the complex or unit for the first time after
construction or renovation work began;
The QST and the GST/HST: How They Apply to Residential Complexes
18
y the date on which you transferred ownership to another person, prior to the occupation of the
complex or unit; or
y the date on which the construction or renovation is substantially (90% or more) completed.
As only one rebate application can be filed with Revenu Québec, it must cover all of the work
done. No other application will be accepted for work carried out after the initial application is
filed.
If you or a person related to you occupied the complex or unit while it was being built or
renovated, you may claim a rebate respecting the tax paid only on the property and services you
acquired within the prescribed time period. This period is two years after the date on which you
(or your former spouse or former de facto spouse, or a person related to you) first began living
in the complex or unit after construction or substantial renovation work began.
There is a cap on the amount you may claim as a rebate, depending on the fair market value of
the complex (land and building), as shown in the table below.
GST QST
For you to be entitled to the rebate, the
fair market value of the complex must be
less than $450,000 less than $225,000
Note that HST paid upon the purchase of a new residence in Nova Scotia, Ontario or British
Columbia may entitle you to a rebate. For more information, contact Revenu Québec.
New residential rental property rebate
You can claim a tax rebate if
y you purchased a new or substantially renovated residential rental property;
y you built a new residential rental property;
y you substantially renovated a residential rental property;
y you built an addition to a multiple-unit residential complex; or
y you converted an immovable into residential rental property.
Note that HST paid upon the purchase of a new residential rental property in Ontario or British
Columbia may entitle you to a rebate. For more information, contact Revenu Québec.
For more information on the eligibility requirements for this rebate, contact Revenu Québec.
19
Forms and publications
Forms and publications
The documents mentioned in this brochure are available on the Revenu Québec website at
www.revenu.gouv.qc.ca
. You may also obtain them by calling one of the numbers on the back
cover of this brochure.
Principal forms
Where applicable, you must complete the following forms in order to claim a rebate.
GST
y
General GST/HST Rebate Application
(FP-189-V)
y
New Residential Rental Property GST Rebate Application
(application where the GST rate is
5%) (FP-524-V)
y
New Residential Rental Property GST Rebate Application Supplement: Multiple Units
(application where the GST rate is 5%) (FP-525-V)
QST
y
General Application for a Québec Sales Tax (QST) Rebate
(VD-403-V)
y
New Residential Rental Property QST Rebate
(application where the GST rate is 5%)
(VD-370.67-V)
y
New Residential Rental Property QST Rebate
(application where the GST rate is 5%)
(VD-370.89-V)
GST and QST
y
Special-Purpose Return
(FP-505-V)
y
GST-QST New Housing Rebate Application: Owner of a New Home and Land Purchased from
the Same Builder
– 5% GST and 7.5% QST (FP-2190.A-V)
y
GST-QST New Housing Rebate Application: Rebate Granted by a Builder
– 5% GST and 7.5%
QST (FP-2190.C-V)
y
GST-QST New Housing Rebate Application: Owner of a New or Substantially Modified Home
(FP-2190.P-V)
y
GST-QST New Housing Rebate Application: Owner of a Home on Leased Land or a Share in a
Housing Co-Op
– 5% GST and 7.5% QST (FP-2190.L-V)
Publications
y
General Information Concerning the QST and the GST/HST
(IN-203-V)
y
QST and GST/HST Rebates: New or Substantially Renovated Housing — New or Substantially
Renovated Residential Rental Property
(IN-205-V)
IN-261-V (2010-07)
Cette publication est également disponible en français et s’intitule
La TVQ, la TPS/TVH et les immeubles
d’habitation (construction ou rénovation)
(IN-261).
To contact us
Online
We invite you to visit our website at www.revenu.gouv.qc.ca.
By telephone Hours of availability for telephone service
Monday, Tuesday, Thursday and Friday: 8:30 a.m. to 4:30 p.m.
Wednesday: 10:00 a.m. to 4:30 p.m.
Individuals and individuals in business
Québec City Montréal Elsewhere
418 659-6299 514 864-6299 1 800 267-6299 (toll-free)
Businesses, employers and agents for consumption taxes
Québec City Montréal Elsewhere
418 659-4692 514 873-4692 1 800 567-4692 (toll-free)
Persons with a hearing impairment
Montréal Elsewhere
514 873-4455 1 800 361-3795 (toll-free)
By mail
Individuals and individuals in business
Montréal, Laval, Laurentides, Lanaudière
and Montérégie
Direction principale des services à la clientèle
des particuliers
Revenu Québec
C. P. 3000, succursale Place-Desjardins
Montréal (Québec) H5B 1A4
Québec and other regions
Direction principale des services à la
clientèle des particuliers
Revenu Québec
3800, rue de Marly
Québec (Québec) G1X 4A5
Businesses, employers and agents for consumption taxes
Montréal, Laval, Laurentides, Lanaudière,
Montérégie, Estrie and Outaouais
Direction principale des services à la clientèle
des entreprises
Revenu Québec
C. P. 3000, succursale Place-Desjardins
Montréal (Québec) H5B 1A4
Québec and other regions
Direction principale des services à la
clientèle des entreprises
Revenu Québec
3800, rue de Marly
Québec (Québec) G1X 4A5
2010-03
