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

However, you may be entitled to an input tax credit (ITC) or an input tax refund (ITR) on taxable purchases of property and services made in order to make zero-rated supplies. 

If you make zero-rated purchases of property or services, you are not entitled to an ITC or an ITR because you did not pay GST/HST or QST on those purchases.

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 products that are marketed exclusively for feminine hygiene purposes
• sales of certain items used for breast-feeding (for QST purposes)
• sales of diapers and training pants for children and certain accessories (for QST purposes)
• sales of certain property or services exported outside Canada (or shipped outside Québec, for QST purposes) (for more information, see Exports)
• the provision of certain passenger or freight transportation services
• sales of printed books that have an International Standard Book Number (ISBN) (for QST purposes)

Food products that are zero-rated for QST purposes only

Effective July 15, 2026, the QST no longer applies to the following foods:

• ice cream, frozen pudding, ice milk, sherbet or frozen yogurt, or any product that contains any of the foregoing, sold in individual portions of less than 500 g or less than 500 ml
• doughnuts, cookies, croissants with sweetened coating, icing or filling, cakes, muffins, pastries, tarts, pies or similar products, sold in individual portions of less than 230 g or in packages of fewer than six units
• pudding, including flavoured gelatine, mousse, flavoured whipped dessert product or any other products similar to pudding, sold in individual portions of less than 425 g
• fruit salads and platters and arrangements of prepared fruit (cut, washed, etc.), together with, if applicable, any incidental accompaniments when supplied with the fruit for a single consideration
• platters and arrangements of prepared vegetables (cut, washed, etc.), together with, if applicable, any incidental accompaniments when supplied with the vegetables for a single consideration
• salted or seasoned seeds or nuts (where “seasoned” means a seasoning made all or substantially all of ingredients other than sugar or other sugar-based ingredients)
• mixtures made primarily of rolled oats or other cereals, seeds, nuts or dried fruit that are shaped into any form, such as a bar, or offered loose such as trail mix-style munchies

However, supplies of the foods listed above will still be subject to QST when supplied at an establishment where all or substantially all sales of food or beverages are currently taxable under the regular rules set out in section 177 of the Act respecting the Québec sales tax (i.e. without taking into account the zero-rating measure). Accordingly, the rules that currently apply to such establishments (which include most restaurants), will remain unchanged from those in effect before July 15, 2026. Since the QST is harmonized with the GST in this regard, see GST/HST Policy Statement P-251, Eating Establishments, published by the Canada Revenue Agency, for more information.

Also, the measure will not apply to food sold through a vending machine or to food sold under a contract for, or in conjunction with, catering services.

Note that, across the supply chain, the QST and GST may apply differently to a given food item. For example, the supply of a packet of salted nuts by a manufacturer or wholesale dealer that sells only to manufacturers and wholesale dealers will be zero-rated for QST purposes and taxable for GST purposes.

In addition, you do not have to collect QST on the following paper hygiene products:

• toilet paper
• facial tissues

These products are zero-rated throughout the supply chain. Suppliers and retail vendors that are registered for the QST do not have to collect QST on them (though they must collect GST).

You must make sure that your cash register does not apply QST to the above food items and paper hygiene products after July 15, 2026.