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.

Zero-rated face masks and face shields

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

The following products are zero-rated:

  • face masks or respirators that are designed for human use and that are authorized for medical use in Canada;
  • face masks or respirators that meet or exceed N95, KN95 or equivalent certification requirements, that are designed for human use and that do not have an exhalation valve or vent;
  • face masks or respirators that:
    • are designed for human use,
    • are made of multiple layers of dense material, but may have a portion in front of the lips made of transparent and impermeable material that permits lip reading provided that there is a tight seal between the transparent material and the rest of the face mask or respirator,
    • are large enough to completely cover the nose, mouth and chin without gaping,
    • have ear loops, ties or straps for securing the face mask or respirator to the head,
    • are for use in preventing the transmission of infectious agents such as respiratory viruses, and
    • do not have an exhalation valve or vent.
  • face shields that are designed for human use, have a transparent and impermeable window or visor, cover the entire face and have a head strap or cap for holding them in place (but not including face shields specifically designed or marketed for a use other than preventing the transmission of infectious agents such as respiratory viruses);
  • prescribed face masks, respirators or shields (none are prescribed at this time).

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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