Increase in the QST Rate

On January 1, 2012, the rate of the Québec sales tax rose from 8.5% to 9.5%. The new rate applies to taxable supplies for which the QST is payable.

The rules for determining when the QST applies at the rate of 9.5% depends on the nature of the good or service supplied and the type of supply made.

• Budget Payment Arrangement with Reconciliation
• Continuous Supply
• Exchange of Movable Property
• Immovable
• Indicating and Calculating the Taxes
• Movable Property and Service
• Road Vehicles