앞에서 서술한 바와 같이, 연방정부와 퀘벡주정부 간의 협정에 따라, 퀘벡주 세입국은 퀘벡에서 재화용역세의 징수의무를 갖는다.
As previously stated, in accordance with the agreement between the federal government and the government of Quebec, Quebec is obligated to collect goods and services tax in Quebec.