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.

However, you may be entitled to an input tax credit (ITC) or an input tax refund (ITR) for taxable goods or services you acquire in order to make zero-rated supplies. 

You are not entitled to an ITC or an ITR on zero-rated goods or services you acquire because you did not pay GST or QST on it.

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 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 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.

Food products that are zero-rated for QST purposes only

Beginning on July 15, 2026, you will no longer have to collect QST on the following: 

• 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, the QST will apply to the foods listed above when they are sold at an establishment where all or substantially all sales of food or beverages are currently taxable under the Act respecting the Québec sales tax, such as most restaurants.

Also, the usual QST collection rules will continue to apply throughout the supply chain. However, for supplies made in grocery stores and similar establishments, retail vendors that are registered for the QST will no longer have to collect QST on the above-mentioned food items (though they must continue to collect GST).

Also, food sold through a vending machine or under a contract for, or in conjunction with, catering services, will not be not zero-rated.

In addition, you will no longer have to collect QST on the following paper hygiene products:

• toilet paper
• facial tissues

These products will be zero-rated throughout the supply chain. Suppliers and retail vendors that are registered for the QST will no longer have to collect QST on them (though they must continue to 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.