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Term Definition
Qualified Officer

A qualified officer is the individual who meets the requirements of section 3 of the Customs Brokers Licensing Regulations governing residency, citizenship, age and character, and the knowledge and experience qualifications set out in section 4 of the Regulations, and who the license holder identifies as the qualified officer.

Quantitative Restriction

A quantitative restriction is a limit on the quantity of an item that may be imported.

Quebec Sales Tax (QST)

Under an agreement reached between the federal and Quebec governments, Revenu Québec administers the Goods and Services Tax/Quebec Sales Tax (GST/QST) in Quebec. This includes the processing of applications for registration for those carrying on commercial activities in Quebec.

Quebec Sales Tax (QST) is payable only on imported casual goods; imported commercial goods are not subject to QST. Goods subject to GST are also subject to QST.


A quota is a predetermined limit on the quantity of a good that may be imported.