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New fee schedule

Services offered by the enterprise registrar are not subject to the Act respecting the Québec sales tax or the Excise Tax Act, except for the rental of boxes in the offices of the enterprise registrar. We have therefore prepared a new fee schedule that does not include tax. The schedule came into effect on October 20, 2008.

Where a client paid fees that included tax in accordance with the former fee schedule, he or she may apply for a tax rebate, provided the following conditions are met:

  • The client did not use the services of an intermediary to carry out the transaction.
  • The client is not registered for the GST and the QST. (Registrants receive equivalent rebates through input tax refunds (ITRs) and input tax credits (ITCs).)
  • The client has the original document(s) substantiating that taxes, for which the rebate application is made, were paid on the fees. Please note that the enterprise registrar does not issue invoices, transaction records or official receipts a second time.
  • The client paid the taxes in the two years preceding the date of the rebate application.
  • The client is entitled to QST and GST rebates of more than $2 each. Pursuant to the Act respecting the Ministère du Revenu and the Excise Tax Act, Revenu Québec is not required to pay a rebate of less than $2.

Tax rebates may vary from $2 to $30 per transaction.

For more information on the fee schedule, contact Services Québec.

Rebate procedure

To apply for a rebate, clients must complete a General Application for a Québec Sales Tax (QST) Rebate (form VD-403-V) and a General GST/HST Rebate Application (form FP-189-V), and enter code 1 in section B (“Reason for the application”) of each form.

For more information on the tax rebate procedure, contact Revenu Québec.

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