The GST and the QST must be charged during the sale of most goods and services within the province, according to Revenu Quebec. Taxable supplies are charged 5 percent GST and 9.975 percent QST and include sales of new residential facilities, gasoline and cars, hotels, clothing, and food and beverages, among others.

What is QST charged on?

The most common consumption taxes for Québec residents are: the goods and services tax (GST), which is calculated at a rate of 5% on the selling price; and. the Québec sales tax (QST), which is calculated at a rate of 9.975% on the selling price excluding the GST.

Who needs to pay QST?

You must collect the QST on your taxable supplies, other than zero-rated supplies, of corporeal movable property, incorporeal movable property or services made in Québec to specified Québec consumers, and remit the tax to us, once you are registered under the specified QST system.