Tax calculator — Quebec — GST & QST
Calculate sales taxes for Quebec and every Canadian province.
Comparison · 2026 rates
Incorporating in Quebec: all your options compared
Registrar government fees included in the totals.
| Registraire des entreprises (you do the filings) | Incorp-Québec (Essential package) | Other online services, lawyer or notary | |
|---|---|---|---|
| Total cost | $397 (government fees)+ your time | $497 all-in$397 government fees includedStart | $750 to $3,500depending on provider and file complexity |
| Your effort and support |
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| Method | Total cost | Your effort and support | What’s included |
|---|---|---|---|
| Registraire des entreprises (you do the filings) | $397 (government fees)+ your time |
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| Incorp-Québec (Essential package) | $497 all-in$397 government fees includedStart |
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| Other online services, lawyer or notary | $750 to $3,500depending on provider and file complexity |
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Quebec sales tax calculator 2026: how do you calculate GST and QST?
To calculate Quebec sales tax, add 5% GST and 9.975% QST to the pre-tax price, both calculated on that same price, 14.975% in all: $100 becomes $114.98.
In Quebec, most goods and services supplied in the course of a commercial activity are subject to GST (5%) and QST (9.975%), subject to exceptions. This guide, inspired by Revenu Québec’s IN-203, covers: registration (including the $30,000 small-supplier threshold), supply classification (taxable, zero-rated, exempt), charging and calculating tax, time of supply, invoice requirements, ITCs/ITRs, simplified (GST) and quick (QST) methods, returns/payments, penalties/interest, and special cases (ride-sharing, tires, tobacco, vehicles, NPOs), including practical notes for freelancers and self-employed individuals.
On this page: Rates and calculation · Registration · Taxable, zero-rated, exempt · Invoicing · Recovering taxes (ITCs/ITRs) · Accounting methods · Filing and paying · Freelancers · Special cases · FAQ
What are the GST and QST rates in Quebec in 2026?
In Quebec, GST is 5% and QST 9.975%, 14.975% in all on the pre-tax price, the two taxes applying in parallel, never one on top of the other.
The rates in force (2026)
In Québec
| Tax | Rate | Collected for |
|---|---|---|
| GST | 5% | Federal government |
| QST | 9.975% | Québec government |
| Combined burden | 14.975% | — |
QST is calculated on the price before GST: the two taxes apply in parallel, never one on top of the other.
Basic example. On a pair of shoes sold for $100: GST of $5.00, QST of $9.98 (9.975% of $100, rounded), total of $114.98.
Elsewhere in Canada: the HST
Five provinces — the participating provinces — merged their provincial tax with the GST to form the harmonized sales tax (HST). If you sell to customers located there, these are the rates that apply — not the QST. The rates below are those in force since April 1, 2025.
| Province | Federal part | Provincial part | Total rate |
|---|---|---|---|
| Prince Edward Island | 5% | 10% | 15% |
| New Brunswick | 5% | 10% | 15% |
| Nova Scotia | 5% | 9% | 14% |
| Ontario | 5% | 8% | 13% |
| Newfoundland and Labrador | 5% | 10% | 15% |
A registered Québec business must collect the HST on its taxable sales made in those provinces, under the same rules as the GST. There is no parallel bookkeeping to set up: HST collected or paid is reported on your usual GST/HST return — only the QST is tracked separately.
In the other provinces and territories (Alberta, British Columbia, Manitoba, Saskatchewan, Nunavut, Northwest Territories, Yukon), only the 5% federal GST applies; a separate provincial tax may be added depending on the province.
Reverse tax calculator: how do you find the before-tax amount in Quebec?
To find the before-tax amount, divide the tax-included total by 1.14975, or extract each tax: GST is 5/114.975 of the total and QST 9.975/114.975.
Example: on $114.98 tax included, GST is $5.00 (114.98 × 5/114.975) and QST $9.98 (114.98 × 9.975/114.975), leaving $100.00 before tax — the same result as dividing the total by 1.14975. The calculator at the top of this page does the reverse: it adds the taxes to a pre-tax price. The fractions to use, by situation:
| Situation | Fraction |
|---|---|
| GST included in the price | 5/105 |
| QST included in the price | 9.975/109.975 |
| GST included (GST + QST included) | 5/114.975 |
| QST included (GST + QST included) | 9.975/114.975 |
| 15% HST included | 15/115 |
| 14% HST included | 14/114 |
| 13% HST included | 13/113 |
How do you round and display an amount with taxes?
For an amount with taxes, apply 5% and then 9.975% to the same price, round up to the next cent from $0.005, and show 9.975% separately from 5%, never a combined rate.
Informing the customer
- Clearly indicate GST/QST on the invoice, contract, or display (if “plus tax”, show rates; if “tax included”, state it and show tax breakdown on the invoice).
Two accepted calculation methods
- Two-step
- GST (5%) on the price.
- QST (9.975%) on the price (not on price + GST).
- POS systems may use 9.97% rounding if equipment cannot use three decimals; invoices should still reference 9.975%.
- One-step
- Apply a combined 14.975% rate — the invoice must still break out 5% and 9.975%; the rates of 9.97%, 14.97% and 14.975% must never appear on it (IN-203).
Rounding
- Amounts ≥ 0.005 round to $0.01.
- Taxes may be computed on the invoice total rather than line-by-line, then rounded.
From what amount must you charge GST and QST?
Above $30,000 of worldwide taxable sales, in one calendar quarter or over four, you stop being a small supplier and must charge GST and QST, even before you have your numbers.
How is the $30,000 small supplier threshold calculated?
The $30,000 threshold adds up your worldwide taxable sales, zero-rated included, and your associates' sales, in one calendar quarter or over the four preceding ones, excluding sales of capital property.
- A person whose total taxable supplies (including zero-rated) do not exceed $30,000 in a given calendar quarter nor in the sum of the four previous calendar quarters is a small supplier.
- Exclusions apply (e.g. sale of capital property).
- Ceasing to qualify:
- If the threshold is exceeded in one quarter, small-supplier status ends immediately (supplies causing the excess and later supplies become taxable).
- If exceeded over four quarters, status ends at the end of the following month.
- A small supplier may voluntarily register (but must then collect/remit for at least one year).
And when must you apply for registration? The rule is not the same under the two regimes, and the gap is a classic trap:
| Regime | Deadline to apply for registration |
|---|---|
| GST | no later than the 30th day following your first taxable sale made otherwise than as a small supplier |
| QST | before that first sale — no grace period |
The extra month in the four-quarter scenario is an extra month of small-supplier status, not a delay for completing your paperwork: during that month you have nothing to collect because you are still a small supplier. Once the status ends, however, you must collect the taxes even if your number has not been issued yet — see the box below.
The obligation to collect flows from the taxable sale, not from the issuance of the number: the law targets “any person who makes a taxable supply”, not “any registrant” (QSTA, s. 422; ETA, s. 221). Under the GST there is therefore a window of up to 30 days during which you must charge the tax without yet being registered.
Not charging it does not relieve you of it: your net tax includes amounts that became collectible as well as those actually collected (QSTA, s. 428; ETA, s. 225). You would pay it out of your own pocket, increased by a 15% penalty for failure to collect (TAA, s. 59.2). The right reflex is the opposite of the intuitive one: as soon as you cross the threshold, charge the taxes and sort out the number afterwards.
Mandatory registration regardless of turnover
Five activities override the threshold, and the application must be filed before your first taxable sale:
- a taxi business — which covers two independent cases: passenger transport by taxi or similar vehicle at regulated fares, and passenger transport for a fee by motor vehicle arranged or coordinated through an electronic platform (commercial ride-sharing);
- non-resident performers selling admissions in Canada;
- in Québec, retail sales of tobacco and retail sales of fuel;
- in Québec, supplies of alcoholic beverages (unless you hold a reunion permit in force);
- in Québec, sales of new tires or road vehicles other than your own capital property, and the long-term leasing of road vehicles.
Selected listed financial institutions are a separate case: since January 1, 2013, the CRA — not Revenu Québec — administers both the GST/HST and the QST that apply to them.
This forced registration applies only to the activity concerned — you remain a small supplier for your other activities. And apart from passenger transport and non-resident performers selling admissions, these are Québec-only obligations: you would charge QST without charging GST.
Ready to register? The step-by-step — where to register, the documents required, the difference between the NEQ and your tax numbers — is detailed in our guide to getting your GST/QST tax numbers.
Foreign suppliers and digital platforms that sell into Québec without carrying on business there register under a distinct specified regime: their QST number contains the letters NR instead of TQ. The rules of that regime are not covered here, but they have a direct consequence for you if you buy from them: see QST paid to suppliers outside Québec.
Where is the supply deemed to take place?
The place of supply depends on the transaction: delivery for goods, the customer's address for a service, location for real property; it decides whether QST, GST or HST applies.
- QST applies to supplies of goods/services located in Quebec.
- GST generally applies across Canada (HST rules apply in some provinces).
- Place of supply depends on the type of transaction (tangible goods, services, real property, delivery, installation, customer address, etc.).
Which sales are taxable, zero-rated or exempt?
Every sale is taxable by default; basic groceries, prescription drugs and most exports are zero-rated; residential rents and most health care and financial services are exempt.
General rule
- By default, a supply is taxable (GST + QST) unless it is expressly zero-rated or exempt.
- Classification drives tax collection and ITC/ITR eligibility.
Taxable (GST 5% + QST 9.975%)
- Common goods and services in a commercial activity: retail, professional services, IT, design, marketing, food service, lodging, fuel, clothing, equipment, commercial rent, etc.
Zero-rated (0%)
- Some goods/services are taxable at 0% (e.g. certain exports, specific prescribed supplies).
- No tax is collected, but related inputs may still yield ITCs/ITRs because the activity remains “taxable” at 0%.
The July 15, 2026 zero-rating: what changed at the grocery store
For supplies made after July 14, 2026, the QST regime — and it alone; the GST remains payable — zero-rates a selection of foods that were until then taxable because they were sold in small formats, along with two paper hygiene products.
Foods covered, when sold in a grocery store or similar establishment:
- ice cream and similar products (frozen custard, iced milk, sorbet, frozen yogurt), where they become taxable solely because they are packaged or sold in single servings;
- sweetened baked goods — doughnuts, cookies, croissants with sweetened coating or filling, cakes, muffins, pastries, tarts, pies — where they become taxable solely because they are sold in a quantity of fewer than six single servings;
- puddings, flavoured gelatine, mousse and whipped desserts in single servings — beverages remain taxable;
- fruit salads, platters and arrangements of cut fruit or vegetables, with their accessory accompaniments sold for a single consideration;
- salted or seasoned seeds and nuts (seasoning composed almost entirely of ingredients other than sugar);
- mixtures based on rolled oats, cereals, seeds, nuts or dried fruit — granola bars, trail mix.
Hygiene products covered: toilet paper and facial tissues.
Three exclusions to know. The measure does not apply to sales made in an establishment where all or substantially all food and beverage sales are already taxable — which covers most restaurants; nor to food sold through a vending machine; nor to food sold under a catering contract.
A business that keeps collecting 9.975% on these products is collecting a tax that is not owed. That does not make it theirs to keep: it must be remitted to the State (TAA, s. 24, para. 2) or refunded to customers — and this second route closes two years after the day the amount was collected (QSTA, s. 447).
Source: ministère des Finances du Québec, Information Bulletin 2026-4 of May 25, 2026, section 2; categories covered: QSTA, s. 177, paras. 12, 14 and 15, and the exclusion in s. 177, para. 18.
Exempt
- Special categories (e.g. certain financial services, some residential rents, health/education in specific conditions).
- No tax collected and, generally, no ITCs/ITRs on inputs used exclusively in exempt activities.
How do you charge GST and QST to your customers?
Charge GST and QST with the invoice details required for the amount, collect them when the amount is paid or due, and hold them in trust: they belong to the State.
Minimum invoice contents
- Supplier legal name and contact; GST and QST numbers if registered.
- Invoice date.
- Customer name (as required).
- Clear description, quantities, unit prices, discounts.
- GST and QST shown separately with amounts.
- Subtotal, GST, QST, total payable.
- Useful: a unique invoice number, payment terms, late fees, delivery, warranty, IP licences, etc.
To produce a compliant invoice, our invoice generator calculates GST and QST, flags the required details based on the amount and exports a PDF, free of charge.
When must you collect the taxes?
Taxes are collected on the earlier of two dates: the day the amount is paid or the day it becomes due, for example the date shown on the invoice.
The general rule: on the earlier of the two following dates — the day the amount is paid, or the day it becomes due (ETA, s. 168(1)).
An amount is deemed due on the earliest of these dates:
- the day you first send the invoice;
- the date shown on the invoice;
- the day you would have sent the invoice but for undue delay;
- the day fixed by a written agreement.
A few common variations
- Instalment payments: the taxes are collected on each payment, on the earlier of the two dates. If ownership or possession of tangible personal property is transferred before full payment, the taxes on the balance become payable no later than the last day of the month following the transfer.
- Deposits on account: the general rule applies — taxes on the earlier of the dates on which the amount is paid or becomes due. Do not confuse this with a security deposit, which follows its own logic.
- Leases of property: no later than the date the rent is payable under the written lease.
- Construction contracts: on a holdback provided for by law or by written agreement, the taxes are collected on the earlier of the two dates — payment or the holdback becoming payable.
- Conditional or instalment sales (sale on approval, ownership deferred until full payment): no later than the last day of the month following the month of the transfer of possession or ownership, for any amount not yet paid or due.
- Vending machines: the taxes are deemed collected on the day you remove the money from the machine.
- Motor vehicle sold at retail: the QST is payable to the SAAQ on registration. If the vehicle is not registered within 15 days of delivery, it becomes payable on delivery.
Any amount collected as GST or QST is held in trust for the State (ETA, s. 222; TAA, s. 20). It is not available cash: it is money you are holding temporarily on someone else’s behalf. Many businesses get into trouble by forgetting this.
The text targets “the person who collects an amount as tax” — registered or not. And the trust survives your difficulties: it ranks ahead of your secured creditors, and the amounts involved are not part of your distributable assets.
The point most entrepreneurs discover too late: if a corporation fails to remit these amounts, its directors become jointly and severally liable for them — tax, interest and penalties included (TAA, s. 24.0.1; ETA, s. 323). It is one of the few debts that pierces a corporation’s limited liability. A separate bank account for the taxes you collect is not an accounting nicety: it is what protects your personal assets.
How do you recover the taxes paid on your purchases (ITCs and ITRs)?
Once registered, you recover the GST paid on your business purchases through input tax credits (ITCs) and the QST through input tax refunds (ITRs).
General principles
- ITCs and ITRs recover tax paid on inputs used to make taxable supplies (including zero-rated).
- No ITCs/ITRs on inputs used only in exempt activities.
- Mixed inputs may require a reasonable prorated allocation.
Common eligible expenses (if linked to taxable activity)
- Equipment, software/SaaS, subcontractors, business insurance, bank fees tied to operations, marketing, travel, commercial rent, etc.
- Capital property: specific rules and adjustments.
- Home office: prorated by area and actual business use.
Can you recover QST paid to a supplier outside Québec (NR number)?
No: QST paid to a supplier registered under the specified regime, whose number contains NR, gives no right to any refund; give your TQ number before the transaction instead.
Since 2019, many foreign suppliers and digital platforms have been collecting QST under a specified regime: their registration number contains the letters NR instead of TQ. The rule is blunt: QST paid to an NR supplier gives no right to any ITR, even on a 100% commercial purchase.
The right reflex: if you are registered for the QST, give your TQ number before the transaction. The NR supplier then does not have to collect the QST. If you paid it in error, you must claim the refund from the supplier — not from Revenu Québec. The list of suppliers registered under the specified regime is published on Revenu Québec’s website, and a supplier outside Québec that stores goods in Québec must in principle register under the regular regime.
Which accounting method should you choose for GST and QST?
With few expenses, the quick method often pays more: a service business remits 3.6% (GST) and 6.6% (QST) of its tax-included sales; otherwise, the simplified method eases the ITC calculation.
The simplified method for calculating ITCs and ITRs
This method avoids calculating the exact tax on every invoice. You work from the total of your tax-included purchases and extract the taxes using a fraction. It changes nothing about how you invoice or collect, and you must still keep your supporting documents.
Eligibility conditions
- be registered;
- worldwide taxable sales for the preceding fiscal year not exceeding $1 million (excluding taxes), including your associates’ sales — not counting financial services, immovables and goodwill;
- if you adopt the method during a fiscal year: sales for the quarters already elapsed in that year must not exceed $1 million either;
- taxable purchases (other than zero-rated) for the preceding fiscal year not exceeding $4 million (taxes included) — and, for a public service body, expecting to stay within that ceiling for the current year;
- not be a selected listed financial institution.
Extracting the taxes. The ITR equals 9.975/109.975 of the eligible QST total. For the ITC, first subtract the ITR from the eligible GST total, then apply 5/105. Purchases paid with HST are treated the same way, rate by rate. The results go on lines 106 (ITCs) and 206 (ITRs) of the return.
Property used for mixed purposes is recovered only for its commercial share, simplified method or not.
How to adopt it. No form to file — you simply make the election and document it. If your reporting periods are annual, no later than the first day of the second quarter of the fiscal year; if monthly or quarterly, no later than the filing deadline of the first return concerned. You must then use it for at least one year, unless you cease to meet the conditions during the year.
The quick method: remitting a percentage of your sales
This is probably the most profitable — and most overlooked — provision for a small service business.
The principle. You collect GST and QST from your customers as usual, but remit only a reduced percentage of your tax-included sales. In exchange, you give up claiming ITCs/ITRs on your current expenses. If your inputs are low — the typical case of a consultant or freelancer — the difference stays in your pocket.
Who can use it
Worldwide annual taxable sales, over four successive fiscal quarters out of the last five, must not exceed $400,000 (GST/HST included) and $418,952 (QST included), including your associates’ sales. Zero-rated sales count; exempt sales, financial services, sales of immovables and capital property, and goodwill are excluded from the calculation.
Who is excluded: selected listed financial institutions, charities, qualifying non-profit organizations and specified public service bodies, as well as businesses providing legal, accounting or actuarial services, financial or tax consulting services, or that do bookkeeping or prepare tax returns.
The applicable rates
| Type of business | GST | QST |
|---|---|---|
| Retailers and wholesalers (goods purchased for resale representing at least 40% of annual taxable sales — basic groceries and goods acquired tax-free excluded from the test) | 1.8% | 3.4% |
| Service businesses (taxi, dry cleaning, delivery, auto repair, snack bars, travel agencies, small manufacturers, caterers, photographers, painting contractors, etc.) | 3.6% | 6.6% |
The rates apply to total tax-included taxable sales — excluding zero-rated sales, sales of immovables and capital property, and sales made tax-free to members of First Nations or to a provincial government that does not pay them. If you sell in participating provinces, different rates apply by province.
The 1% credit
If you use the method from the beginning of your fiscal year (or from registration), a 1% credit applies to the first $30,000 of taxable sales (GST included) and $31,421 (QST included) of each fiscal year. On a monthly or quarterly frequency, the credit is used up period by period until the bracket is exhausted. It is claimed as an adjustment, on line 107 for ITCs and line 207 for ITRs. The unused portion does not carry over to the following year.
What remains recoverable
Despite the quick method, you can still claim ITCs/ITRs on land and on property eligible for capital cost allowance: building, vehicle, office furniture. Conversely, the reduced rates cover only your current transactions: a sale outside the ordinary course — land, used depreciable equipment — is remitted in full.
How to adopt it. You must file form FP-2074. For monthly or quarterly periods, no later than the filing deadline of the return concerned; for annual periods, no later than the first day of the second quarter of the fiscal year. Revenu Québec confirms the election in writing; the effective date corresponds to the first day of a reporting period. The election applies to all your branches, remains valid as long as you meet the conditions, must be kept for at least one year — and is revoked using the same form.
The portion of the collected taxes you do not remit thanks to the quick method is taxable income. It must be included in the calculation of your business income.
When do you file and pay GST and QST in 2026?
GST and QST returns are due one month after the end of a monthly or quarterly period and three months after an annual one; an individual with a calendar year pays by April 30.
Reporting periods, deadlines and corrections
Frequency (assigned by the tax authorities based on volume)
- Monthly, quarterly, or annual.
- Frequency may change if revenue changes.
Electronic filing is mandatory
Since January 1, 2024, all registrants — with the exception of charities — must file their returns electronically, for periods beginning after 2023: through My Account for businesses or through the filing service of most financial institutions. A penalty applies for failure to comply.
Deadlines and methods
- Payment due with the return (bank transfer, etc.). Any amount of $10,000 or more must be paid electronically, on pain of penalty (absent a reasonable impossibility).
- Instalments in some situations: if you file annually, you must make four instalment payments when your net tax reaches $3,000 or more for both the current year (estimated) and the preceding year.
Corrections
- File amended returns or adjust subsequent periods per applicable rules.
- If you retroactively exceed the $30,000 threshold, regularize (taxes, interest).
Penalties and interest
GST/HST regime
For late filing, the penalty is the total of:
- 1% of the amount unpaid at the deadline; plus
- 0.25% of that amount multiplied by the number of complete months of delay, up to 12 months.
No penalty applies if the balance is nil or if it is a refund. A separate penalty applies if you fail to file electronically when required to do so.
QST regime
The sanctions are markedly heavier:
- $25 per day of late filing, up to $2,500;
- on amounts remitted late: 7% if the delay does not exceed 7 days, 11% between 8 and 14 days, 15% beyond 14 days;
- 15% of any amount you failed to collect;
- 15% of any refund obtained without entitlement or in excess.
Under both regimes, unpaid amounts bear interest at the prescribed rate, revised quarterly and compounded daily.
Voluntary disclosure may reduce the impact.
Freelancer or self-employed: what habits should you adopt with sales taxes?
A freelancer or self-employed worker tracks taxable sales monthly against the $30,000 threshold, uses invoice templates with the tax numbers, weighs the simplified and quick methods and calendars the deadlines.
Invoicing under your own name or through your corporation? The full picture of the status — definition, taxes, incorporation — is in our freelancer guide for Québec. The habits below prevent most problems.
- Track taxable sales monthly and projected pipeline to anticipate threshold dates.
- Track the $30,000 threshold; plan registration date and client communications.
- If registering voluntarily: update quotes, contracts, and invoice templates (tax mentions, GST/QST numbers).
- Use templates (quotes, contracts, invoices) with GST/QST mentions and numbers.
- Bookkeeping with tax codes; reconcile your business bank account and GST/QST accounts.
- Keep complete records for ITCs/ITRs.
- Assess simplified/quick methods against your margins.
- Calendar filing and payment deadlines.
- When in doubt on classification (exempt vs zero-rated vs taxable), document your analysis or seek advice.
- Before a major purchase or hire, check our grants directory: grants, tax credits, loans and hiring assistance, by sector.
Which GST and QST terms should you know?
The key terms: GST (5% federal tax), QST (9.975% Quebec tax), supply (a sale, lease, licence or service), person and commercial activity, the activity that gives rise to taxable supplies.
- GST: 5% federal tax on the value of taxable supplies (goods and services).
- QST: Quebec sales tax at 9.975% on the same taxable supplies located in Quebec.
- Supply: sale, lease, licence, or performance of a service.
- Person: individual, corporation, organization, trust, etc.
- Commercial activity: activities that give rise to taxable supplies (including zero-rated), usually carried on regularly.
Which special cases have their own GST and QST rules?
Taxi and ride-sourcing, road vehicles, new tires and tobacco, NPOs and charities, and e-commerce follow their own rules, starting with mandatory registration for taxis whatever their sales.
Ride-sourced and taxi transport
- Mandatory registration even below the small-supplier threshold.
- GST/QST on trips; manage platform fees, commissions, disbursements, and statements.
Road vehicles, new tires, tobacco
- Specific charging and reporting rules (eco fees, excise, etc.).
- If you sell these goods (other than capital property), check additional obligations.
NPOs and charities
- Distinct rules with exemptions or partial taxation by activity; verify registration, ITCs/ITRs, and rebate programs.
E-commerce and digital services
- Place of supply and registration can depend on customer location, service type, and presence in Quebec (including simplified registration for non-residents).
How long must you keep your GST and QST records?
Keep your registers and supporting documents for six years after the end of the last year they concern, longer if you object or appeal, at your establishment or another designated place.
- Keep compliant invoices, payment proof, contracts, purchase orders.
- Use a chart of accounts with tax codes (GST, QST, non-taxable) and periodic reconciliations.
- Maintain secure archiving and an audit trail.
What should you check to be compliant with GST and QST?
Check your status, your numbers, your invoice templates, your calculation and rounding method, your books and tax codes, your ITC rules, your reporting period and your archiving.
- Status: small supplier or registered (GST/QST).
- GST/QST numbers active; online profiles updated.
- Templates for quotes/contracts/invoices (rates, wording, numbers, contact info).
- Calculation method (one-step 14.975% or two-step 5% + 9.975%), rounding.
- Books: chart of accounts, tax codes, sales/purchase registers.
- ITCs/ITRs: rules, proration for mixed inputs, compliant invoices.
- Reporting period and reminders.
- Special sectors (ride-sharing, tires, tobacco, NPOs) reviewed.
- Secure archiving and audit trail.
FAQ — GST/QST in Québec
What is the total sales tax in Quebec: 14.975% or 15%?
14.975%, not 15%: the 5% GST and the 9.975% QST are both calculated on the pre-tax price, never one on top of the other. On $100, that is $14.98 of tax ($5.00 of GST and $9.98 of QST), or $114.98.
What are TPS and TVQ in Quebec?
TPS and TVQ are the French names of Quebec's two sales taxes: the TPS is the 5% federal goods and services tax (GST) and the TVQ the 9.975% Québec sales tax (QST). Revenu Québec administers both for Québec businesses.
Is there a PST in Quebec?
No. Quebec's provincial sales tax is the QST, at 9.975%, charged alongside the 5% federal GST. The calculator above therefore adds GST and QST, not a PST.
How much is $50 plus tax in Quebec?
$57.49: $2.50 of GST and $4.99 of QST ($4.9875 rounded to the nearest cent) are added to the $50. For any pre-tax price, multiply by 1.14975 and round to the cent: $35 gives $40.24, $70 gives $80.48 and $120 gives $137.97.
Were the GST and QST rates the same in 2023, 2024 and 2025?
Yes: the GST has been 5% since January 1, 2008 and the QST 9.975% since January 1, 2013, so the Quebec sales tax calculation is the same from one year to the next.
Does employment income count toward the $30,000 small supplier threshold?
No. The threshold counts only taxable supplies, including zero-rated ones and those of your associates; a salary is not a supply subject to GST or QST, so employment income is not included.
What is the difference between zero-rated and exempt?
Zero-rated is inside the system at a 0% rate: you charge nothing but recover the taxes paid on your inputs. Exempt is outside the system: nothing charged, nothing recovered — the tax on your purchases becomes a hard cost.
Is the Quick Method worthwhile for a consultant?
Often, yes: you collect 14.975% but remit only 3.6% (GST) + 6.6% (QST) of your tax-included sales, giving up ITCs and ITRs on current expenses. If you mostly sell time and ideas, the difference stays in your pocket. Note: accountants, lawyers, actuaries, bookkeepers and financial consultants are excluded. The election is made with form FP-2074.
Self-employed: must you pay your GST and QST by April 30?
Yes. A registered individual who files annually, with a fiscal year ending December 31, can file the returns until June 15 but must pay the GST and QST owed by April 30.
Do you have to file a return even if you have nothing to remit?
Yes. As long as you are registered, every reporting period requires a return, even at zero and even with no activity. A missing return blocks your refunds under both regimes and, for the QST, costs $25 per day of delay, up to $2,500.
What can you do if you disagree with a Revenu Québec notice?
To dispute a Revenu Québec notice, first contact Revenu Québec, then file a notice of objection within the deadlines; the Bureau de la protection des droits de la clientèle and the Ombudsman come next.
If you believe the amounts on a notice are inaccurate, several remedies exist, in this order:
- Contact Revenu Québec — by phone or in person. The vast majority of files are resolved at this stage.
- File a notice of objection, a contestation or an appeal, following the prescribed procedure and deadlines. You can also apply for the cancellation of, or waiver of, interest, penalties or charges.
- Turn to Revenu Québec’s Bureau de la protection des droits de la clientèle. Note: this recourse neither suspends nor extends the deadlines of the other remedies — you must meet them in parallel to preserve your rights.
- Contact the Québec Ombudsman (Protecteur du citoyen), which handles complaints about the government administration as a whole.
Sources and disclaimer
This content summarizes rules from Revenu Québec’s official document IN-203 (General information on QST and GST/HST). If there is a conflict or your situation is special (non-residents, platforms, capital property, NPOs), official sources and Revenu Québec guidance prevail.
This content is published as general information about the law and taxation applicable in Québec. It is not tailored to any particular situation, constitutes neither legal, accounting nor tax advice or a consultation, and reading it creates no professional relationship between you and Incorp-Québec.
Incorp-Québec is a service that prepares and files administrative documents, acting as its client’s mandatary (art. 2130 C.C.Q.); it is neither a law firm, nor a notarial office, nor an accounting firm, and it does not provide legal services. For advice applicable to your situation, consult a lawyer, a notary or a chartered professional accountant.
Laws, regulations, fees and rates change. In case of any discrepancy, the official texts prevail. Terms of use and disclaimer.
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