Collecting GST and QST

GST and QST registrants (This link will open a new window) are required to collect the GST and QST when they make taxable supplies (excluding zero-rated supplies). They are also required to collect the HST, if applicable.

As a vendor of taxable goods or services, you are required to bill and collect the GST and QST and remit any amount of tax collected to Revenu Québec.

However, if you have chosen not to register because you are a small supplier, you are not required to collect the taxes, except on certain taxable supplies of immovables (real property).

Note

Any amount of GST or QST you collect is deemed to be held in trust.

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