Quick Answer
Quebec has its own sales tax, the QST, administered by Revenu Québec. Quebec-based businesses register for the GST and the QST together with Revenu Québec; sellers based outside Quebec register for the QST with Revenu Québec, in addition to their GST/HST registration with the CRA. The combined rate is 14.975%. If you're a non-Quebec seller shipping to Quebec customers, QST rules still apply once you meet Quebec's registration thresholds.
Quebec operates a separate provincial sales tax system called the Taxe de vente du Québec (TVQ) — or QST in English. Unlike other Canadian provinces where provincial sales taxes are administered federally, Quebec's QST is managed by Revenu Québec, not the CRA.
QST Rate and Combined Rate
Quebec applies both taxes separately:
- Federal GST: 5%
- QST: 9.975% (applied on the price including GST)
- Combined effective rate: approximately 14.975%
Who Must Register for QST?
If you're a Quebec-based seller and your total taxable sales exceed $30,000, you must register for both the GST and the QST. In Quebec, you do both at once with Revenu Québec, and you file a single combined GST/QST return.
If you're a non-Quebec seller shipping goods to Quebec customers, you may need to register for QST once your sales into Quebec exceed the $30,000 threshold from supplies made in Quebec.
Shopify Tax Canada and QST
Shopify Tax Canada automatically calculates the correct combined rate (14.975%) when shipping to Quebec addresses. However, collecting QST is only valid and legal if you're registered for QST with Revenu Québec — you can't charge QST without a QST registration number.
Two Registration Numbers, Two Filing Systems
Quebec-based sellers get two registration numbers — a GST number and a QST number — both issued by Revenu Québec, and they file one combined GST/QST return on a single schedule. Sellers based outside Quebec who register for the QST keep their federal GST/HST account with the CRA and a separate QST account with Revenu Québec, so they must manage two filing calendars.
QST Filing Frequencies
| Annual QST Revenue | Required Filing Frequency |
|---|---|
| Under $500,000 | Annual (with quarterly instalments) |
| $500,000 – $6M | Quarterly |
| Over $6M | Monthly |
Handle Your Quebec QST Obligations
MaxRefund manages both federal GST/HST and Quebec QST registrations and filings for Shopify sellers — one service, all provinces covered.
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