Quebec Sales Tax (9.975%) + GST (5%) = 14.975% combined
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Claim $100 Bonus →Quebec's QST is calculated on the price after GST is added — not on the original pre-tax price. This means QST is technically a "tax on a tax." For a $100 pre-tax item: GST = $5.00, making the GST-inclusive price $105. QST = $105 × 9.975% = $10.47. Total tax = $15.47 on a $100 item (effective rate of 14.975%).
Businesses operating in Quebec with taxable sales over $30,000 must register for QST with Revenu Québec, separate from GST registration with CRA. You collect QST from Quebec customers and remit it to Revenu Québec. Input tax refunds (ITRs) allow you to recover QST paid on business expenses — similar to ITCs for GST.
QST exemptions broadly mirror federal GST zero-rated and exempt supplies. Basic groceries (most unprocessed foods), prescription medications, and child care services are not subject to QST. Healthcare services, education, and most financial services are also exempt. Some items exempt from QST may still be subject to GST or vice versa — always verify with Revenu Québec for specific situations.
Restaurants in Quebec: 14.975% total. New clothing: 14.975%. Electronics: 14.975%. New cars from dealer: 14.975% plus provincial registration taxes. Books: 5% GST only (QST exempt in Quebec). Children's clothing under a certain size: often exempt. Prepared food under $4: GST may apply depending on category.
Quebec offers QST rebates for new home construction similar to the GST/HST New Housing Rebate federally. If you buy a newly built home for under $225,000 in Quebec, you may qualify for a partial QST rebate. The rebate phases out between $225,000 and $300,000 and is eliminated above $300,000.