Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Published

Sales in a Second-Hand Store

The sale of new, used or donated goods in a second-hand store is generally taxable. GST/HST and QST must therefore be collected on such sales if they are made by a person registered for the GST/HST and QST.

However, sales in a second-hand store operated by a charity registered under the Income Tax Act and the Taxation Actare treated differently:

  • Sales of donated or used goods are exempt from the GST/HST and QST.
  • Sales of new goods are taxable, and the charity must collect tax on such sales if it is registered for the GST/HST and QST.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter