Quick Answer
Quebec requires separate QST registration with Revenu Québec in addition to federal 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 GST (with the CRA) and QST (with Revenu Québec). These are separate registrations requiring separate filings.
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 sellers must maintain two separate accounts: a GST/HST account with the CRA (using your BN) and a QST account with Revenu Québec (separate provincial registration number). Filing periods may differ — quarterly federal, annual provincial — requiring careful calendar management.
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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