QST (Quebec Sales Tax)
The QST is Quebec's provincial sales tax at 9.975%, administered by Revenu Québec (not the CRA). Combined with the 5% federal GST, the total sales tax rate in Quebec is approximately 14.975%. QST generally mirrors the GST in terms of what is taxable, exempt, and zero-rated.
Businesses operating in Quebec must register for both GST (with the CRA) and QST (with Revenu Québec), and file separate returns for each. Revenu Québec administers the GST on its behalf in Quebec, so Quebec businesses actually file both GST and QST returns through Revenu Québec.
The QST is calculated on the sale price before GST — it is not a tax-on-tax. This means the effective combined rate is exactly 14.975%, not higher. Quebec small businesses with revenues under $30,000 are exempt from QST registration, mirroring the GST small supplier threshold.
Related Terms
GST (Goods and Services Tax)
The GST is a 5% federal value-added tax applied to most goods and services sold in Canada.
HST (Harmonized Sales Tax)
HST combines the 5% federal GST with a provincial portion into a single harmonized tax, simplifying compliance for businesses operating in multiple provinces.
PST (Provincial Sales Tax)
PST is a provincial sales tax levied separately from the federal GST.
Revenu Québec
Revenu Québec is the provincial government agency that administers Quebec's tax laws, including the provincial income tax return (TP-1), Quebec Sales Tax (QST), and the Quebec Pension Plan (QPP).