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.

Do I need to charge 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.

When should you charge QST?

As a registrant, you are required to collect the GST and QST when you make taxable sales (excluding zero-rated sales). You are also required to collect the HST when you make taxable sales (excluding zero-rated sales) in a participating province.