View source for 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 ==
* [[Taxes in Canada]] • [[Economy of Canada]] • [[Small business in Canada]]

== External links ==
* Revenu Québec — Businesses: https://www.revenuquebec.ca/en/businesses/
* Revenu Québec — QST (overview): https://www.revenuquebec.ca/en/businesses/consumption-taxes/qst/