Quebec Canada QST
What is the Quebec Sales Tax (QST) Rate?
In Quebec, the QST is generally 9.975% on the purchase or lease price of goods and services aside from certain exceptions. This 9.975% is in addition to the federal GST rate of 5% and brings the total rate for Quebec to 14.975%.
Taxes in Canada are destination-based, meaning the sales tax rate is based, or determined from, the destination location an item is shipped to. This complicates business for retailers who need to have the exact and up-to-date sales tax rate for every shipment they make.
To see a full breakout of Canada sales tax rates by province, city and postal code, use our .csv tax tables.
What is the Quebec use tax?
The Quebec use tax rate, known as self-assessed, is the same as the sales (QST+GST) rate. If you reside in Quebec, use tax is due on any and all transactions where sales tax has not been paid, even out-of-province/territory internet sales.
Who has to pay Quebec sales tax or use tax?
In general, a business must collect and remit all applicable sales taxes if that business sells goods or provides services in Quebec. The presence of an employee or salesperson, delivery by the seller's vehicle, and storage of materials can also create transactions subject to tax. Quebec says that a vendor is required to collect tax if they make sales to another province or territory. Provinces and territories have their own specific requirements for charging sales tax. If you are not sure if you have to collect taxes for Quebec, you can usually get free help by contacting the Government of Quebec. You could also contact a qualified certified public accountant or lawyer who specializes in tax law in Quebec.
Special rules applying to sales and use taxes in Quebec
Shipping is frequently not taxable if stated separately on the invoice.
Finance charges are often exempt from sales tax, when stated separately.
Since legislators can vote to change tax rates at any time, it is very difficult for individuals to keep track of the changes. The population is also rapidly changing, which can cause frequent updates to the postal codes as well as local municipality names, which complicates the job of keeping track of sales tax jurisdictions.