Zero-Rated Supplies

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.


On December 7, 2020, the sale of certain face masks and face shields became zero-rated for GST and QST purposes.

This measure will remain in effect until the public health authorities no longer broadly recommend the use of these products due to the COVID-19 pandemic.

You are not required to collect GST or QST on zero-rated supplies you make, since these supplies are taxable at the rate of 0% under the GST and the QST systems.

This means that you are not entitled to an input tax credit (ITC) or an input tax refund (ITR) with respect to a zero-rated good or service that you acquire in the course of your commercial activities, since neither the GST nor the QST are collected on the supply of such a good or service. However, you may be entitled to an ITC or an ITR if you acquire a taxable good or service in order to make zero-rated supplies.

Zero-rated supplies include the following:

  • sales of certain prescription drugs;
  • sales of certain medical devices;
  • sales of basic groceries;
  • sales of certain property used in the farming and fishing sectors;
  • sales of certain goods that are marketed exclusively for feminine hygiene purposes;
  • sales of certain goods or services exported outside Canada, or outside Québec, for QST purposes (for more information, refer to Exports);
  • the provision of certain passenger or freight transportation services;
  • sales of printed books that have an International Standard Book Number (ISBN), under the QST system only.

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