In general, a person carrying on a business is required to collect and remit GST and QST to the government. However, for the purposes of the Excise Tax Act (ETA) and An Act respecting the Québec sales tax (AQST), a joint venture is not a person. Consequently, each co-venturer is required to collect and remit tax and claim tax credits on its share of supplies carried out through the joint venture. The accounting treatment of these transactions may be complex and may not reflect the business reality. For this reason, the participants in a joint venture may elect to have one of the co-venturers (called “operator”) handle all the GST/HST/QST accounting.