On January 1, 2013, the QST system will be changed so that the QST will no longer be calculated on amounts including GST. To maintain the same level of revenue from the QST, the current QST rate of 9.5% will increase to 9.975%. The total amount of tax on a bill will not change.
Federal and provincial government departments and bodies will pay taxes
As of April 1, 2013, you must charge the GST/HST and the QST to all federal and provincial government departments and bodies. As a result, the exemption certificates that must currently be shown at the time of purchase will no longer be valid.