In Québec, the goods and services tax (GST) and the Québec sales tax (QST) are collected on sales or supplies (This link will open a new window) of most property and services.

The harmonized sales tax (HST) replaces the QST and GST in certain provinces.

Your obligations

Consult the basic rules for applying the GST/HST and QST to learn about consumption taxes and to determine whether you need to register for the GST and QST and, if so, when.

Once you are registered for the GST and QST, you are required to

Special cases

There are special cases under the GST/HST and QST systems. You are required to follow different application rules for each one.

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