Handle GST/HST and QST for a Québec business
How do I handle GST and QST for my business in Quebec?
For a Québec business, start with Revenu Québec’s GST/HST and QST guidance. The tasks can include registration, collecting tax, calculating credits and refunds, and filing for each reporting period. Applicable taxes depend on the type and place of supply; special cases have separate rules.
Where to begin
- Check the basic rules and small-supplier guidance to determine whether GST and QST registration is required.
- Use the collection guidance to determine the taxes applying to the goods or services you sell.
- Calculate applicable input tax credits and input tax refunds using the official rules.
- Check your reporting period, then follow Revenu Québec’s GST/HST and QST return instructions.
- Review the payment and deadline instructions for the return; filing and paying are separate tasks.
Before you open the official service
- Business activities and where supplies are made
- Registration status and reporting period
Keep your actual documents and account details off this website. Use the official service’s current checklist before applying.
What to check for your situation
This checklist does not decide whether you must register, which exemptions apply, or whether special administration rules apply to your business.
Fees, processing times and document rules can change. This page helps you navigate; it does not confirm eligibility or replace the government’s instructions.
Official sources
revenuquebec.ca · Official websiteRevenu Québec — File GST/HST and QST returnsGST and QST registrants other than charities must file electronically for reporting periods beginning on or after January 1, 2024. File in My Account for businesses or individuals, the GST/HST-QST express service, or a participating financial institution’s combined filing and payment service.Checked - revenuquebec.ca · Official websiteRevenu Québec — GST/HST and QST paymentsRemit net tax for the reporting period by its payment deadline shown in My Account. Payment options include participating online banking and authorized pre-authorized debit. A return is still required when no payment is owing or a refund is claimed. Do not apply the historical April–June 2025 interest relief to other periods.Checked
- revenuquebec.ca · Official websiteRevenu Québec — Access My Account for businessesAccess to My Account for businesses uses a business registered for clicSÉQUR – Entreprises. Existing registrants do not register again. The account supports filing consumption-tax returns, viewing balances and payment information, and paying filed returns.Checked
- revenuquebec.ca · Official websiteRevenu Québec — Register for GST and QST: obligations and exceptionsFor commercial activity in Québec, the ordinary registration test includes worldwide taxable supplies by the business and its associates exceeding $30,000 in one calendar quarter or the four preceding calendar quarters. Small suppliers and public service bodies have specific rules. Mandatory registration regardless of sales can apply to taxi businesses and non-resident admission sellers. QST registration also applies to listed tobacco, fuel, alcohol, tire and vehicle activities even for small suppliers; exceptions and activity definitions must be checked. Certain individuals, personal trusts and all-individual partnerships carrying on a business without a reasonable expectation of profit, or supplying tax-exempt property or services, cannot register. Use the official registration instructions for the applicable activity.Checked
- revenuquebec.ca · Official websiteRevenu Québec — Small supplier GST/QST registration threshold and timingThe ordinary small-supplier test counts worldwide taxable and zero-rated supplies by the business and its associates, against $30,000 in a calendar quarter or the four preceding calendar quarters. Exclude GST/QST, financial services and capital-property sales; public service bodies have a different limit. Exceeding the limit in a single quarter ends small-supplier status immediately, including the transaction crossing the limit. Exceeding it across four consecutive quarters generally ends status at the end of the following calendar month. Small suppliers generally need not register, except mandatory activities. Voluntary registration means collecting and remitting tax on taxable non-zero-rated supplies. A Québec commercial business registering for QST must also register for GST/HST and stay registered at least one year.Checked
Prepared by Active K Digital from the linked public guidance. Read our source approach.