TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

NON-TAXABLE SUPPLY [1 record]

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Record 1 2010-09-13

English

Subject field(s)
  • Taxation
CONT

The principal difference between the existing QST [Quebec sales tax] and the GST [goods and services tax] derives from the concept of non-taxable supplies present in the provincial regime. This concept ensures that the QST is a retail sales tax, that is, one which is collected at the retail level. The GST, in contrast, is a value-added tax which is collected and reimbursed at every stage along the production and marketing chain with the final consumer ultimately being the one to pay the tax.

French

Domaine(s)
  • Fiscalité
DEF

Dans le cadre de la taxe de vente du Québec, catégorie qui s'ajoute à celles prévues dans le régime canadien de la taxe sur les produits et services et dans laquelle sont portés les biens et les services acquis en vue de leur fourniture à nouveau, lesquels sont exemptés de la taxe de vente du Québec.

Spanish

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