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shared tax bases, apply the same formula in ... ment levies the GST and the Quebec govern-. ment levies the QST on a similar, but not ident-. ical, base. ......
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In the province of Quebec , there is a provincial VAT, the Quebec Sales Tax ( QST ), applied to the GST -inclusive tax base. The QST is administered by the ......
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to zero-rating final services and crediting input taxes (as in Quebec ). ... the tax base of the sub-national VAT (as in the QST / GST system) provides at ......
Chronology of Québec's Harmonization with the GST ... Implementation of the QST with an 8% rate on goods, a 4% rate on services, and partial denial of input ......
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Travel guide to Quebec featuring a full-screen interactive map, ... a 6% goods and services tax ( GST – federal tax) and a 7.5% provincial sales tax ( QST ), ......
