On January 1, 2011, the rate of the Québec sales tax (QST) was increased from 7.5% to 8.5%. The 8.5% rate applies to taxable supplies on which the QST becomes payable after December 31, 2010.

For information on the rules used to determine when the 8.5% QST rate applies to the purchase of a road vehicle, click Road Vehicles.