Quebec and Canadian tax

What is QST in Quebec (TVQ) on a Canadian invoice?

What is QST in Quebec. Infographic: selling price, 5% GST, 9.975% QST on the selling price excluding the GST, and amount payable for a sample Quebec sale.

QST is the Quebec sales tax (in French, TVQ for taxe de vente du Québec) at 9.975% on the selling price, excluding the GST, for most taxable property and services. On many Quebec invoices you show 5% federal GST and 9.975% QST on two lines. Revenu Québec administers QST, and, under a federal-Quebec agreement, it also administers the GST in Quebec for most registrants' day-to-day GST work. HST, which is one combined line in other provinces, is not the model Quebec uses to display provincial tax.

Quick reference

QST, TVQ, and Revenu Québec in plain language

Use these definitions with clients, bookkeepers, and your billing templates so the words on the bill match the registration you hold in Quebec.

What is the Quebec sales tax (QST)?

QST is a provincial value-added tax on many taxable supplies of property and services in Quebec. The standard QST rate has been 9.975% since 1 January 2013, as shown on Revenu Québec’s public rate tables. You show it next to 5% GST (where both apply) rather than as a single HST line.

  • Often shown as a separate 9.975% line, labelled to match your registration (for example, QST in English or TVQ in French)
  • Applies in addition to 5% GST for many common taxable sales in Quebec
  • Filing, payment, and registration steps sit with Revenu Québec for the QST side, subject to the rules for your business
  • It is a different label and structure from one-line HST in participating provinces

Example

You sell a $500 taxable service to a Quebec business. You are registered. You add $25 GST (5% of $500) and $49.88 QST (9.975% of $500) for a total of $574.88, unless a special rule applies to the supply. Round fractional cents the way Revenu Québec requires.

Is TVQ the same as QST?

Yes. TVQ (taxe de vente du Québec) is the French name for the same Quebec sales tax. Many bilingual invoices use GST/TPS for the federal tax and QST/TVQ for the provincial line so readers can match the French and English abbreviations in one view.

  • Same tax as QST, different label for French copy
  • Bilingual or French-first clients often expect the TVQ abbreviation in documentation
  • The math does not change because you use English labels only on the public line
  • Keep the legal name and registration string consistent with the notice you received from Revenu Québec

Example

Your template lists both languages: TPS 5% / QST 9.975% or GST 5% / QST 9.975% so accounts payable can scan the right columns without a translation pass.

Who do you deal with for GST in Quebec and for QST?

Under a federal-Quebec agreement, Revenu Québec receives and processes many GST and HST registration applications from people carrying on business in Quebec, and registered persons then deal with Revenu Québec for the GST, HST, and QST matters the agreement assigns to it, with scope set out in Revenu Québec and Canada.ca public pages. HST you charge on sales in participating provinces outside Quebec still follows federal rules, but the office that handles your in-Quebec GST file is not the same as for a business that has no Quebec situs, so read each notice for the right desk.

  • In Quebec, day-to-day GST, QST, and assigned HST work often routes through Revenu Québec, not a generic out-of-province process
  • When you also sell in Ontario, you can still have HST obligations for those out-of-Quebec sales, so map each supply to the right return
  • Keep a single source of truth for your registration numbers, trade name, and addresses so the bill matches the profile on file
  • When a rule is new to you, start with Revenu Québec and Canada.ca, then confirm facts with an advisor for complex supplies

Example

You are a small corporation in Montreal. You open and maintain the GST, QST, and related accounts Revenu Québec's guides describe, including online services, so your remittances, rebates, and questions follow the file Revenu Québec and the law assign to a Quebec business.

Side-by-side

QST in Quebec vs HST provinces vs 5% GST at a glance

Quebec typically shows 5% GST and 9.975% QST on two lines to the buyer, while an HST province usually shows a single HST line at the full rate. A GST-only line at 5% is what many buyers see when only federal GST applies on the charge and the place of supply is not Quebec or an HST province. Your registration and the place of supply, not a rough guess from a postal code alone, set which pattern applies (Government of Canada, Revenu Québec, place-of-supply rules).

What the client often sees for tax on the page

Quebec (example)Separate lines: GST 5% and QST 9.975% on a taxable price (subject to the supply rule)
HST provinceOne HST line at the published harmonized rate for that province (for example, 13% or 15% depending on the province and date)
GST 5% only (example)Often one GST line at 5% when the supply only needs federal GST in that form on that line

How Revenu Québec and HST differ on the "shape" of the tax

Quebec (example)Provincial part is the QST program, with TVQ in French, not a blended HST label on a standard in-province copy
HST provinceFederal 5% part is already inside the HST line you print; you do not add a second provincial line in the same way for that HST amount
GST 5% only (example)No HST, no QST, until another rule adds a different provincial or territorial tax in another jurisdiction's sale

When you are registered and sell across Canada

Quebec (example)You can still be a GST/HST registrant for the federal side, sell into other provinces, and also meet Quebec’s QST rules. Map each line and each return to the right supply (Revenu Québec, CRA, place of supply for each line)
HST provinceSales into New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, and Prince Edward Island can trigger HST at the rate for that place of supply when the rules for your supply type are met (Government of Canada, charge and collect)
GST 5% only (example)If you sell only into areas where, for that supply, 5% GST is the only line, your invoice may be simpler, but the place of supply is still the legal test, not a wish list for the lowest look

Practical guidance

When QST, GST, or another pattern appears on a bill in Quebec work

Use QST and GST for taxable supplies in Quebec that require both lines under the tax rules, after you or your software confirm registration and place of supply. Revenu Québec describes zero-rated, exempt, and other classes on its public pages. The pattern below is the common taxable path, not every edge case in the Act.

Quebec work that needs GST and QST on the invoice

For many taxable sales of services and property in Quebec, a registrant shows 5% GST and 9.975% QST, each on the pre-tax base that Revenu Québec's 'Calculating the taxes' page describes, unless the supply is zero-rated, exempt, or a special type such as a financial service or a listed rule.

  • A Montreal consultant bills another Quebec business for a taxable project with a service place of supply in Quebec
  • A retailer in Quebec includes GST and QST in the subtotal, tax, and total block on the receipt, with labels the buyer can trace to a registration
  • You set your cash register to a two-step calculation, or, if the device is one step, 14.975% on the selling price, without printing the 14.975% number as a customer-facing label, per Revenu Québec's form rules

If you reprice after a discount, run GST and QST on the right base that Revenu Québec sets for the discount, not a shortcut from a US-style template that never saw Quebec's rules.

Quebec registration when you are small or you cross a threshold

Revenu Québec and the Canada Revenue Agency each publish when you need to register for the GST, HST, and QST, including small supplier limits and the cross-over when you have employees or related persons. A quote can exist without every tax string, but an invoice to a business buyer often does need a valid registration and tax lines when you collect. Pair this topic with a contract that states what document governs, the way the invoice vs quote vs estimate glossary entry explains for United States and Canada readers.

  • You are near the small supplier threshold in Quebec and need a calendar for when the test applies
  • A new channel opens, such as online sales, and the place of supply rules move part of the revenue to Quebec even when you ship from outside
  • A procurement form asks for QST and GST numbers a week before the first payment is due, so you align the quote, purchase order, and net 30 or other terms in one file

Revisit registration after you add a new product line, not only when revenue doubles.

Bilingual and consumer-facing copy

The Charter of the French language and your own brand standards may require French, English, or both. Tax labels, registration numbers, and the math still need to match the legal names Revenu Québec and the CRA gave you, even if marketing copy is bilingual. One column with French labels and one with English is a common print shop pattern in Quebec. When you are not sure, ask a Quebec language or legal advisor for your sector and document type.

  • A consumer in Quebec must see compliant pricing and clear tax disclosure on many retail receipts, including online checkout
  • A B2B buyer wants English-only PDFs for accounts payable, but the registration block still matches the legal trade name in Quebec's file
  • You add a second language pack to your self-serve portal while keeping a single set of remittance numbers

Bilingual is not the same as two different math results. The cents must tie out in both columns.

What sets them apart

What sets QST, HST, and plain GST lines apart in Canada

Revenu Québec states, for the most common Quebec supplies, that GST is 5% on the selling price, and that QST is 9.975% on the selling price excluding the GST, while HST replaces a separate GST-plus-provincial stack in five participating provinces. That 'excluding the GST' detail is why a Quebec bill can look like two clear steps on a taxable line, not one blended label named HST.

QST and TVQ on the line

The invoice or receipt language should name the QST, not reuse an HST label, when the supply is a standard Quebec QST and GST case. A confused label still creates rework in accounts payable even if the final cents are right, because the buyer is mapping your line to their purchase order, quote, and general ledger codes.

HST in Ontario or New Brunswick is not a second QST

When the place of supply is an HST province, you often show a single HST number at 13% or 15% (or current Nova Scotia or PEI table values), not GST plus a separate 9.975% line, for that HST part of the sale, subject to the supply type. Cross-check the What is GST and HST glossary entry in this Canadian hub when you are unsure how harmonized tax reads on a page.

Revenu Québec, GST in Quebec, and the CRA in other work

A Quebec home base does not free you from federal tests when you sell in other parts of Canada or from export rules, and a Toronto home base that sells in Quebec can still have Quebec work on the file. Keep one chart that lists each return, each remittance day, and each place-of-supply rule the CRA and Revenu Québec assign to the supply, then attach net 30 or your actual term so cash timing matches the tax you collected.

Ruling reference from Revenu Québec (public text)

In its basic rules, Revenu Québec explains that, for the most common consumption taxes for Quebec residents, GST is calculated at 5% on the selling price, and that QST is calculated at 9.975% on the selling price excluding the GST, while HST in other provinces is a different structure (Revenu Québec, Basic rules for applying the GST/HST and QST, accessed 2026).

Workflow

How to line up GST, QST, and identity on a Quebec client invoice

Start with the supply type, place of supply, and registration, then set labels and rates, then build the subtotal, two tax lines or the allowed one-step pattern, the total, and the payment and due date. Match your quote, purchase order, and net 30 language when they exist so every document tells one story (Revenu Québec, 'Calculating the taxes').

  1. 1

    Confirm the supply, place of supply, and whether the sale is QST- and GST-registered in your fact pattern

    Use Revenu Québec, the Canada Revenue Agency, and your advisor when a supply is zero-rated, exempt, a financial service, real property, or a cross-border digital sale. A wrong guess at this step will break every number below it.

    Tip: For services, the place of supply is often where the work is done or received, not only where the wire transfer lands. Map the test before you set the first draft rate.

  2. 2

    Set the pre-tax subtotal, then 5% GST, then 9.975% QST on the allowed base, or a compliant one-step total

    Revenu Québec states that, for a two-step register, you use 5% on the sale price, then 9.975% on the sale price, and, for a one-step register, you can use 14.975% on the sale price, and that 9.97% or 14.97% rounded labels only apply when the device cannot store three decimal places, while the official combined rate 14.975% must not appear on the attesting document as a substitute for clear GST and QST lines, per its calculator guidance.

    Tip: Reconcile your POS, your GL, and your return so the same dollars flow to Revenu Québec in the right boxes, not a rounded shadow total from a different spreadsheet cell.

  3. 3

    List legal name, address, and registration string that Revenu Québec and the file expect

    Include the strings your registration notice gives you, in the form they expect, and the document control fields Revenu Québec and your clients need: invoice number, date, a plain description, and, when a third party pays, the right party name, because those fields support the buyer and any ITR and ITC claims they can make, subject to their own rules (see the input tax credit glossary entry in this hub).

    Tip: A missing or mistyped QST or GST registration string is a common first reason for a rejected line in a large buy-side AP queue.

  4. 4

    Tie the total to the payment and due line your contract uses

    If you promise net 30, the due line should be clear from a defined start, such as the invoice date. If the quote used a different trigger, the invoice should say the trigger you both accepted or point back to the signed quote.

    Tip: A footnote is fine if the footnote and the number box agree, not if they point in two different directions on the start date.

  5. 5

    File, pay, and keep books for the right retention, with electronic filing when the law or notice requires it on your account

    Revenu Québec and the CRA can move filing and payment to mandatory electronic channels, with specific penalties the notices describe. Keep a calendar that is earlier than the hard stop you remember from last year, because a rule can change, as the CRA and Revenu Québec have both posted for e-filing moves in the past few years in other programs.

    Tip: Set two reminders, one for preparation and one for the payment, so a bank cut-off time does not turn a same-day file into a late one.

Pitfalls

Mistakes that make QST, GST, and HST work harder for Quebec readers

Most first-pass errors are wrong place of supply, a blended label that is not HST or QST when the law needs a clear name, a missing Revenu Québec or GST string, or a net 30 line that does not match the quote. Fix the structure before you change the adjectives.

Using an HST label in Quebec for a QST and GST two-line case

Problem

A buyer in Quebec is trained to see GST and QST or TPS and TVQ for many taxable lines. An HST label, when the supply is not a true HST supply, can trigger a return from accounts payable, even if the final dollars look close in a quick scan.

Fix

Name the QST, TVQ, GST, or TPS lines the way the registration and the Revenu Québec public examples expect for that class of document.

Dropping the French label when a French-priority buyer is on the other side of the quote-to-invoice line

Problem

A bilingual buyer may still have internal rules for TVQ, not only QST, in their vendor master, so a missing string can break automatic coding.

Fix

Add both if your policy and your registration allow a bilingual block, and keep a single set of tax numbers, not a second, invented account.

Treating 14.975% on the attesting line as a replacement for a clear two-line print

Problem

Revenu Québec is explicit that certain rounded labels must not be what a customer sees as the 'official' combined rate on the attesting document when a two-line presentation is the rule, because the public needs to see the GST and QST split in the allowed form, subject to the technical rules for the device and the class of document.

Fix

Set your system so the attesting line matches the shape Revenu Québec and your device class need, and keep a help note for the staff when the hardware cannot store full precision.

Charging 5% GST in Quebec and forgetting the QST line when the supply must carry QST for your registration

Problem

A single federal line, when a second provincial line is due, is under-collection and a broken promise to the buyer about what they can claim or expense when the net 30 due date lands.

Fix

Rerun the test on Revenu Québec, then reissue a corrected document before the customer closes the period.

Comparing a Quebec return with an Ontario HST return cell by cell in one spreadsheet with no place-of-supply column

Problem

Each return answers a different question: Quebec asks for the GST, QST, and related work it administers, while an HST return in another file asks for harmonized work at the rate the table in the harmonized province uses, so the two sheets are not a simple drag-copy.

Fix

Build one workpaper per province per period, and move totals only from the return each authority approved for that file.

Checklists

Checklists: QST, GST, and a client-ready Quebec invoice

Run this before you roll out a new product line, a new quote and estimate set, or a new e-commerce checkout for Quebec, so every screen shows the right pair of tax lines, or the one-step pattern Revenu Québec allows for that device, with the net 30 and payment line you can defend in one sentence.

On the document face

  • Legal and trade name as Revenu Québec and your registration show
  • GST, QST, or TPS, TVQ labels that match the class of this supply, not a generic 'tax' word for a regulated line that needs a real name
  • Invoice number, date, a plain description, pre-tax, each tax line, total, currency, and payment and due, including net 30 when you use that term in the body

Before you set the two rates for this job

  • The place of supply is the one your advisor or the public guide supports for the fact pattern, not a guess from the time zone the client is in for the call you took
  • The supply is taxable, zero-rated, exempt, or a special class you already mapped to a return line
  • The cash register, spreadsheet, and GL use the two-step, or allowed one-step, QST and GST method Revenu Québec describes, with rounding the same as your return

In your back office and after you send the bill

  • Your Revenu Québec, GST, and QST accounts are active, with correct banking for each remittance
  • Your quote, scope change, and invoice share one thread so the story from estimate through quote to invoice and your tax lines never disagree
  • A retention plan holds source PDFs, contracts, and export evidence for the years the law names, in electronic form the notices allow

Sources

What official sources say about QST, GST, and calculation in Quebec

The claims below are short paraphrases with links, not a substitute for a ruling on a live fact pattern, and you should read the Revenu Québec and Canada.ca pages in full for your class of business.

  • Revenu Québec states that, for the most common consumption taxes for residents of Quebec, the GST is 5% on the selling price and the QST is 9.975% on the selling price excluding the GST, and that the GST and QST are collected on the sale of most property and services (Revenu Québec, basic rules, accessed 2026).

    Revenu Québec, basic rules for applying the GST and QST (2026). View source

  • Revenu Québec's 'Calculating the taxes' page requires 9.975% for a two-step register that first applies 5% GST to the sale price, and then applies QST to the sale price, and allows 14.975% in one step, with limits on which rounded display rates may appear to the public on the attesting document, so your physical layout matches your device class (Revenu Québec, calculating the taxes, accessed 2026).

    Revenu Québec, calculating the taxes (2026). View source

  • The Government of Canada, on its charge and collect page, explains that businesses that carry on a business in Quebec and sell taxable property and services in a participating province, subject to the rule for that supply, must add HST at the rate in effect in that participating province, which points to a single harmonized line on those out-of-Quebec, in-province (for the HST) supplies, a different look from a Quebec in-province GST and QST two-line set (Government of Canada, 2025).

    Government of Canada, charge and collect the appropriate rate (2025). View source

Related document types

E-commerce, health and social services, and out-of-Quebec buyers

QST, GST, and the federal HST and zero-rated export rules are broad. A single glossary entry cannot name every class. The path is to find the public memorandum for the supply, then set the return and the quote-to-invoice chain to match, then hold the net 30 line to the right due field.

Sales through a platform with its own document

A marketplace can issue all or part of a receipt while you also issue a bill. The buyer may need one role line for the platform and one for you, or a clear statement of who is the supplier for GST, QST, and HST in each part of the stack. The CRA and Revenu Québec have published e-commerce and platform work you should read before you promise a one-line tax story across three PDFs on the same file.

Municipal, school, and listed bodies, and the health and school sectors

Municipal bodies, school boards, and the health and social services network can be reimbursable or exempt in a different way, with separate forms and, for some, Revenu Québec repayment rules you must not relabel with a private-sector template from another province, because the ITR, rebate, and proof rules do not line up with a default retail input tax credit fact pattern on its own.

A Quebec buyer with a business number that is not like yours

A large client may have a business number in the CRA's format and a Revenu Québec relationship that is not a mirror image of a sole proprietor. Match the fields their onboarding form needs, and keep a secure copy of the exchange so your tax and payment lines align with the master record they will use to pay the net 30 balance you showed.

Frequently asked questions

Quebec, QST, and billing in plain Canadian English

Is QST the same as the GST?

No. The GST is the 5% federal part of the mix on many lines. The QST is a separate Quebec line at 9.975% on the selling price excluding the GST, for the supplies Revenu Québec's tables cover. HST, in a harmonized province, is one line that is not the QST and GST two-line set you usually print in a standard in-province, taxable Quebec sale, subject to the supply and place-of-supply tests in the public guides (Government of Canada, Revenu Québec, basic rules, accessed 2026).

Do I use two lines or one line for Quebec and federal tax?

In many in-province, taxable, two-line cases, you use two lines, GST and QST, or TPS and TVQ. A one-step 14.975% pattern is a different machine rule that still must not mis-label the public copy in a way that Revenu Québec's calculator page forbids for a given class of attesting line. HST, when the place of supply and supply type are right for a harmonized province, uses one harmonized line at the rate for that province, not 5% and 9.975% in that form, on that HST part of a sale, when you read the HST part of the rule.

Is TVQ only French?

TVQ is the French name for the same tax as QST, not a second, secret rate. Bilingual and French-first customers often need both abbreviations, but the remittance, when due, and the return line, when filed, are still one set of Revenu Québec numbers, not a second, parallel 'French rate'.

If I have net 30, does QST change the day cash is due?

Net 30 sets when the full balance, including the GST, QST, and subtotal, is due from the start date the contract and invoice use. The tax is part of the amount your customer must pay by that day when you are the collecting registrant, unless a specific rule, such as a trust or a separate deposit for real property, splits the path in a way a professional can explain.

If my document is only an estimate, should it show QST?

A quote can be a fixed number a client accepts; an estimate is a range. Whether you add exact GST and QST to an early estimate depends on whether you want to lock the tax at that stage, which can be the wrong time if the scope and place of supply are not final. The final invoice should match the return you file and the net 30 schedule the purchase order and contract pick.

If I also sell in Ontario, do I still have QST at home and HST in Ontario on two files?

You can have Quebec home-base returns with GST and QST, and, when the place of supply and supply type say so, a separate HST return line for a harmonized province, subject to the CRA and Revenu Québec work each body administers, not a one-row Excel sum for two countries' worth of work in a single, misnamed 'tax' cell.

What do I do if a supplier invoice is in English only, but I need a French file?

The registration number and the math, not the marketing language, are what a claim needs when the input tax credit (ITC) or a Quebec ITR, when allowed, is on the table. A bilingual internal note is a good way to help your team without changing the law's required fields on a vendor PDF you are not asked to reissue.

Keep learning

Related guides and resources

Deeper playbooks, US-wide definitions for comparison, and the Canadian entries that sit next to QST work.

What is GST and HST?

Federal GST, HST, place of supply, and how a harmonized line is not a Quebec QST and GST set.

Read glossary entry

What is an input tax credit?

ITCs on the federal side, with a pointer to the supplier and buyer documentation you need in Canada.

Read glossary entry

What is a business number (Canada)?

CRA BNs, program accounts, and the strings you print beside GST and QST on a return-ready bill.

Read glossary entry

Invoice vs quote vs estimate

When each document is binding, and how a quote's tax story should lead into the QST and GST you collect on the invoice.

Read glossary entry

Net 30 payment terms

Due dates, 2/10 net 30, and how a Quebec total, including QST, fits the same net clock when you are not using a custom trigger.

Read glossary entry

GST and HST rates by province

A table-style look at the rates, when you are comparing a Quebec return with work in a harmonized province the same week.

Read guide

What to include on a GST and HST invoice

Field list for a Canadian registration-ready page, to pair with a Quebec QST and GST set when the supply needs both.

Read guide

Canadian glossary

Browse every Canada-focused term in the hub, in Canadian English, with a layout that matches this page's blocks.

Read glossary entry

Quebec-ready invoices

Show GST and QST on separate lines with clear totals

Invoice Mama helps you present subtotals, tax lines, and payment terms the way clients and finance teams expect, while you stay consistent from quotes through to your final bill.

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