In Quebec, Revenu Quebec is the provincial equivalent of the Canada Revenue Agency (CRA). Quebec’s revenue agency plays a bigger role in the Canadian tax landscape than other provincial authorities. That’s because Quebec has a tax system that’s almost autonomous and has agreements with the federal government.
Revenu Quebec’s responsibilities include administrating and collecting the GST along with the provincial QST. So, when any GST-related issues, objections, and court cases arise, the CRA doesn’t represent the federal government. Revenu Quebec does, and the agency covers the province’s distinct individual and corporate income tax systems, including Quebec tipping laws.