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

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

Your obligations

As a rule, you must register for the GST and QST if you carry on commercial activities in Québec. You also need to know the rules that govern how the GST/HST and QST are applied.

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


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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