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Basic rules for applying the GST/HST and QST

Revenu Québec

Open the source
Consulted
October 10, 2026
Region
QC
Key
gov.revenu-quebec.gst-qst-basic-rules

Engine parameters taken from this source

2
  • Taxes, invoice tierstax.invoice_tiers · CA
  • Taxes, small supplier thresholdtax.small_supplier_threshold · CA

Tax rates

  • GST 5% · January 1, 2008
  • QST 9.975% · January 1, 2013