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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 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.  2, record 1, English, - non%2Dtaxable%20supply

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 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.  1, record 1, French, - fourniture%20non%20taxable

Record 1,  Textual support,  Spanish