Glossary

Looking for a term or acronym you're not familiar with? Find it in this glossary! If there is a term we're missing, let us know at [email protected].
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Term
 		Definition
Quota

A quota is a predetermined limit on the quantity of a good 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.
Quantitative Restriction

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