Sales taxes in Quebec
Sales taxes in Quebec include the federal GST and the provincial Quebec Sales Tax (QST), administered by Revenu Québec. Many businesses must register, collect, and remit both taxes, subject to thresholds and special rules.
Registration
- Quebec businesses generally register for GST and QST with Revenu Québec (which also administers the federal GST in Quebec).
- Non-residents and digital suppliers may have special QST rules; thresholds and simplified regimes exist — verify current criteria.
Charging tax
- Apply GST and QST to most taxable supplies made in Quebec under place-of-supply rules.
- Certain items/services are zero-rated or exempt.
Input tax refunds/credits
- QST input tax refunds (ITRs) and GST input tax credits (ITCs) are available on eligible business inputs; restrictions and documentation rules apply.
Filing and remittance
- Filing frequency depends on annual taxable supplies. Electronic filing via Revenu Québec portals.
Sector notes
- E-commerce and platform-based supplies (digital goods, SaaS, marketplaces) have specific obligations.
- Real property and construction activities have distinct rules and elections.
See also
External links
- Revenu Québec — Businesses: https://www.revenuquebec.ca/en/businesses/
- Revenu Québec — QST (overview): https://www.revenuquebec.ca/en/businesses/consumption-taxes/qst/