RBQ glossary: letter Q

QST (Québec sales tax, TVQ)

The 9.975% provincial tax on most taxable supplies made in Québec (s. 16 of the Act respecting the Québec sales tax). A registered contractor collects it along with the GST and remits it to Revenu Québec, net of its input tax refunds. This Act is recommended reading for the Administration exam but is not provided at the exam.

See also: GST (goods and services tax, TPS), Input tax credit and input tax refund (CTI et RTI), Documents provided (open book)

Administration examSource: LégisQuébec, T-0.1, art. 16

Quantity takeoff (métré)

A detailed survey of the quantity of each material or item of work, measured from the plans in units of length, area, volume or mass. The quantities are then grouped in a summary and multiplied by unit prices to build the estimate. A takeoff often calls for conversions between imperial and metric units.

See also: Cost estimate (estimation des coûts), Unit price contract (contrat à prix unitaires)

Project and site management examSource: RBQ, Project and site management competency profile, element 16 (French)

Definitions written by RBQexam from the statutes and the RBQ’s pages, without reproducing their text. If in doubt, the official source prevails.