Amounts that are required under the provisions of a government act or regulation that must be collected and given to a public authority can be excluded from the advertised price. For example, the following amounts can be added to the sale price of a product or service:

  • the sales taxes (GST and QST);
  • the contributions that travel agents must collect for the Compensation fund for customers of travel agencies;
  • the air travellers security charge required by the federal government;
  • the specific duty on new tires;
  • the 9-1-1 municipal tax, imposed under the Act respecting municipal taxation.

Moreover, merchants are not required to include in an advertised price the amount of a deposit that goes toward the recycling process of certain items, such as soft drink bottles.

Why is this exemption allowed? Notably because the deposit paid on such items has a specific purpose – the recycling process – and it is refunded when consumers return the empty product.

Last update : May 3, 2021

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The information contained on this page is presented in simple terms to make it easier to understand. It does not replace the texts of the laws and regulations.