As announced by the Québec government on May 25, 2026, certain food and hygiene products have been zero-rated for QST purposes since July 15, 2026.

The measure applies to the following food items:

• 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
• 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 sugars-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 This link will open a new tab, 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.

The measure applies to the following 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 no longer have to collect QST on them (though they must continue to collect GST).
For more information, see information bulletin 2026-4 (PDF – 315 KB) This link will open a new tab on the Ministère des Finances website.