Quebec QST vs HST: What Is the Difference?

Direct answer: Quebec does not use the Harmonized Sales Tax (HST). Instead, transactions in Quebec are subject to two separate taxes: the 5% federal GST and the 9.975% Quebec Sales Tax (QST), yielding a combined rate of 14.975%. Unlike pre-2013 rules, QST is no longer compounded on top of GST — both taxes are calculated independently on the same pre-tax amount. Crucially for businesses outside Quebec (in Ontario, Alberta, BC, etc.), out-of-province suppliers who sell over $30,000 of goods, digital services, or SaaS to Quebec consumers must register under Revenu Québec's Specified Registration System to collect QST.

Primary sources: CRA: GST/HST rates; Revenu Québec: calculating the taxes.

Place-of-supply rules: Billing Quebec clients from outside Quebec

Primary sources: CRA: GST/HST rates; Revenu Québec: GST/HST and QST rules.

If your business is located in another Canadian province (such as Ontario, British Columbia, or Alberta), the sales tax you charge on sales to Quebec depends on the place of supply and whether your customer is a business (B2B) or a consumer (B2C):

Registration and remittance

Primary sources: CRA: When to register for GST/HST; Revenu Québec: GST/HST and QST rules.

Revenu Québec enforces a strict mandatory registration regime for suppliers located outside Quebec (in other Canadian provinces or internationally) who make taxable supplies to specified Quebec consumers (individuals who are not registered for QST and purchase for non-business purposes):

Requirement	General QST Registration	Specified Supplier QST Registration
Who it applies to	Businesses with a physical presence, employees, or carrying on business in Quebec	Suppliers located outside Quebec selling digital goods, services, or goods to Quebec consumers
Registration Threshold	Worldwide taxable supplies exceeding $30,000 over 4 consecutive calendar quarters	Taxable supplies to Quebec non-registrant consumers exceeding $30,000 in a 12-month period
Input Tax Refunds (ITRs)	Allowed (can recover QST paid on business expenses)	Not permitted (cannot claim ITRs under the specified e-commerce system)
Collection Duty	Collects 9.975% QST on all taxable Quebec sales	Collects 9.975% QST exclusively on sales to Quebec consumers

How QST is calculated

Primary sources: Revenu Québec: calculating the taxes.

Since January 1, 2013, QST is calculated directly on the pre-tax selling price. Both taxes apply independently to the identical base amount:

• GST = price x 0.05
• QST = price x 0.09975
• Total Price = price x 1.14975
• Reverse Tax (Pre-tax price) = total / 1.14975

Worked Example: On a $250.00 service or product in Quebec:

Component	Calculation	Amount
Pre-tax price	Base amount	$250.00
GST (5%)	$250.00 x 5%	$12.50
QST (9.975%)	$250.00 x 9.975%	$24.94
Total Invoice	$250.00 + $12.50 + $24.94	$287.44

Use the Quebec GST/QST Calculator to compute exact tax amounts, or use the Reverse Tax Calculator to extract pre-tax values from tax-inclusive Quebec receipts.

Invoice disclosure requirements for Quebec sales

Invoices issued to Quebec customers must include specific disclosures required by Revenu Québec:

• Supplier Name: Business name under which the supplier operates.
• Registration Numbers: Both the 9-digit CRA GST number (e.g., 123456789 RT 0001) and the 10-digit Revenu Québec QST number (e.g., 1234567890 TQ 0001).
• Tax Breakdown: Either state the GST and QST amounts separately, or clearly state the total tax with a clear notice that both 5% GST and 9.975% QST are included.

Common mistakes

• Assuming Quebec uses HST: Quebec is a dual-tax jurisdiction (GST + QST), not an HST province.
• Compounding the taxes: QST is not applied to a GST-inclusive subtotal. Both apply directly to the pre-tax base.
• Rounding to a flat 15%: The statutory rate is 14.975%. Using 15% causes rounding discrepancies on high-volume commercial invoices.
• Remitting QST to the CRA: QST must be remitted exclusively to Revenu Québec. CRA will reject QST remittances.
• Ignoring the $30,000 threshold for out-of-province digital sales: Failing to register with Revenu Québec when billing over $30,000 to Quebec consumers creates retroactive tax and interest liabilities.

Methodology and limitations

Verified August 8, 2026 against CRA GST/HST policy memoranda, the Excise Tax Act (Canada), and Revenu Québec official bulletins on GST/QST place-of-supply and specified supplier rules. This guide provides general tax compliance information and does not constitute formal legal or accounting tax advice. Consult Revenu Québec or a CPA for complex cross-border or mixed-supply determinations.

Sources: CRA: Charge and Collect GST/HST; Revenu Québec: Calculating the Taxes; Revenu Québec: Place of Supply Rules; Revenu Québec: Suppliers Located Outside Quebec.

Calculate your sales tax using the Quebec GST/QST Calculator or compare all provinces with the Canada GST/HST Province Rates Table. Related reading: GST vs HST vs PST Explained and GST/HST for Small Business.