QST on Quebec invoices.

Quebec runs its own sales tax (QST) administered by Revenu Québec, in addition to the federal 5% GST. Most taxable supplies in Quebec attract both. This guide explains the rates, registration thresholds, valid invoice fields, and how to file - in plain English.

i.QST in two paragraphs

Quebec is the only Canadian province that runs a sales tax fully separate from the federal GST/HST system. Where Ontario and the Atlantic provinces harmonised their sales tax into HST (administered by the CRA), Quebec kept QST as a parallel structure with its own administration, returns, and accounts at Revenu Québec.

In practical terms: if you're a business in Quebec or selling to Quebec customers, you typically need two separate registrations (GST and QST), file two separate returns, and show both taxes on your invoices. The combined rate is 14.975%, but the two parts must be itemised separately on the invoice.

ii.The QST rate and how it combines with GST

Current rates (effective for many years, unchanged in 2025-26):

• GST: 5% federal
• QST: 9.975% provincial
• Combined: 14.975%

QST is calculated on the price before GST (not on the price including GST). This was changed in 2013; before then, QST was calculated on the GST-inclusive price.

Example invoice maths:

Subtotal              CAD 1,000.00
GST  5%                       50.00
QST  9.975%                   99.75
                      ────────────
Total                 CAD 1,149.75
  

iii.QST registration threshold

The QST registration threshold matches GST/HST: CAD $30,000 in worldwide taxable supplies over any 12-month period. Once you cross it, you must register for QST within 30 days.

Most Quebec-based small businesses register for both GST and QST at the same time - through Revenu Québec's online portal, which handles both registrations jointly.

You can also register voluntarily below the threshold. Same trade-offs as voluntary GST/HST registration: you can claim Input Tax Refunds (ITRs - Quebec's name for input tax credits) on your business expenses, but you have to charge QST on your sales.

Note: ITRs for large businesses (worldwide taxable supplies above CAD $10M) were historically restricted for certain categories - the restrictions have been phased out, but if you scale up rapidly, check current rules.

iv.What a Quebec invoice must contain

For invoices over CAD $30, Revenu Québec requires:

• Your business name and address
• Your QST registration number (10 digits + TQ0001)
• Your GST/HST registration number (if registered)
• The date of the invoice
• The total amount
• The QST amount, or a clear indication of the rate and amount

For invoices over CAD $150, additionally:

• The customer's name
• Description of goods or services
• Terms of payment

Both QST and GST amounts must be shown separately on the invoice - you can't combine them into a single "tax" line.

v.QST and out-of-province customers

When does QST apply? Two main rules:

1. If the customer is in Quebec, QST applies regardless of where you're located (as long as you're QST-registered).
2. If the customer is outside Quebec but in Canada, you charge their provincial tax (HST/PST), not QST.

Special case: specified suppliers from outside Quebec. Since 2019, Quebec has required out-of-province and out-of-country businesses to register for QST and charge it on supplies to Quebec consumers if their sales to Quebec exceed CAD $30,000. This affects digital businesses with no physical presence in Quebec but with Quebec customers.

vi.Filing QST returns

QST returns are filed with Revenu Québec separately from GST returns. Frequency depends on revenue:

• Annual: Default for smaller businesses
• Quarterly: Mid-tier revenues
• Monthly: Higher revenue businesses

Many Quebec accountants prefer combined GST + QST quarterly filings for synchronicity, even when annual would be allowed. The returns themselves are submitted via Revenu Québec's online services or paired filing with the CRA's My Business Account.

vii.Quebec invoice example

Here's how a typical small-business invoice looks for a Quebec service supplier:

ACME Studios Inc.
1234 rue Saint-Denis
Montréal, QC H2X 3K6

GST/HST: 123456789 RT0001
QST: 1234567890 TQ0001

Invoice INV-0042
Date: 13 May 2026
Due: 12 June 2026

Bill to:
Lefebvre Consulting Inc.
4321 boulevard René-Lévesque
Québec, QC G1R 5C9

Description                 Qty   Rate          Amount
Web design services          1    1,500.00     1,500.00

                                 Subtotal      1,500.00
                                 GST  5%          75.00
                                 QST  9.975%    149.63
                                 Total CAD    1,724.63
  

viii.Common Quebec-specific mistakes

• Combining GST and QST into one tax line. They must be itemised separately.
• Charging only QST without GST. Both apply to most taxable supplies; if you're QST-registered you're almost always GST-registered too.
• Missing the QST number on the invoice. Revenu Québec expects it on every invoice from a QST-registered business.
• Forgetting that QST is on the pre-GST price. Don't compound the two rates.
• Treating an Ontario customer as Quebec-rated. Tax follows the customer's province; for an Ontario customer you charge 13% HST, not Quebec rates.

ix.How VioBusiness handles QST

For Quebec-based businesses, the workflow:

1. Set both your GST and QST registration numbers in the Business Profile.
2. On each invoice for a Quebec customer, set GST as the primary tax line at 5%.
3. Add QST as a separate line item at 9.975%, or in a custom field, so the PDF shows both taxes separately as required.
4. Records keep both taxes itemised; CSV export gives Revenu Québec everything needed for return filings.

For more on Canadian invoicing across all provinces, see our main GST/HST guide and our Canada page.

Disclaimer: QST rules have specific exceptions for digital services, financial services, and supplies between certain Quebec municipalities. For complex situations consult a Quebec-based comptable agréé or Revenu Québec directly.

x.Get VioBusiness

CAD $25.99 lifetime. Multi-tax-line invoices for Canadian small business. More on the Canada page.