Charging sales tax in Quebec: what you need to know
Who has to charge GST and QST
As long as your taxable sales stay under $30,000 in a given calendar quarter or over the four preceding calendar quarters, you are a small supplier: you are not required to register for the GST and QST files, nor to collect those taxes. You may still register voluntarily, which many self-employed people do in order to recover the tax paid on their own purchases. One caveat: registering voluntarily for QST also requires registering for GST, and staying registered for at least a year.
How the two taxes are calculated
GST is 5% and QST is 9.975%. Both apply to the same amount — the pre-tax total. This is where many templates still get it wrong: until 31 December 2012, QST was charged on the GST-included price, a method known as cascading. Since 1 January 2013 that cascade no longer exists. The combined rate is therefore 14.975%, not 14.9875%. On a $1,000 sale the difference is $1.25 — enough for an attentive client to dispute, and enough to distort a full year of filings.
What must appear on the invoice
As soon as a sale exceeds $30, your GST and QST registration numbers must appear on the invoice. From $150 up, the buyer's exact name becomes necessary: it is what allows your client to claim their input tax credit (ITC) and input tax refund (ITR). An incomplete invoice is not just an administrative annoyance — it denies your client a recovery they are entitled to. The required details vary by amount; the authoritative list is the one published by Revenu Québec.
Outside Quebec
Five provinces apply a single harmonized sales tax: Ontario at 13%, Nova Scotia at 14% since 1 April 2025, and New Brunswick, Newfoundland and Labrador and Prince Edward Island at 15%. Three others add a provincial tax on top of GST: British Columbia, Saskatchewan and Manitoba. Alberta and the three territories charge GST only, at 5%. In France, VAT comes in four rates: 20%, 10%, 5.5% and 2.1%. The generator covers all these regimes and applies the rate in force on the issue date you enter.