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.

Important

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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