Table of contents
TechNextPicks Editorial
Canada Edition
|
Issue: Feb 2026
QST
Quebec
GST
Self-employed
QST for Self-Employed in Quebec (2026): What It Is + What to Track
Last updated: February 16, 2026
QST is Quebec's sales tax and may apply if you sell taxable goods or services in Quebec. This guide is general information only.
General info only - not tax advice.
If you only read one thing...
- QST is Quebec's sales tax; GST is federal (high-level).
- Some businesses may need to register and collect/remit tax depending on the rules.
- Registration affects what you charge customers and how you track purchases and sales tax.
- Clean records make compliance easier and reduce errors.
QST vs GST (simple comparison)
| Topic | QST (Revenu Quebec) | GST (CRA) |
|---|---|---|
| Authority | Revenu Quebec | CRA |
| Tax type | Provincial sales tax | Federal sales tax |
| What you do | Register, collect, remit (general) | Register, collect, remit (general) |
| Where you file/pay | Revenu Quebec portals | CRA portals |
What counts as taxable sales (high-level)
Many goods and services are taxable, but some may be exempt or zero-rated. Categories can be complex, so do not guess. Use official Revenu Quebec guidance to confirm.
Do not guess. Always confirm categories with Revenu Quebec.
When QST matters for self-employed (high-level)
- Freelancers invoicing clients in Quebec.
- Online sellers shipping to Quebec customers.
- Trades or services performed in Quebec.
- Mixed sales where some items are taxable and others are not.
Whether QST applies depends on official rules and your situation.
Registration basics (high-level)
Registering generally means you charge QST/GST on taxable sales, remit tax, and keep detailed records. In Quebec, GST and QST often move together in practice, but confirm your specific obligations.
What to track (most valuable section)
- Sales invoices (date, customer, taxable amount)
- Tax collected (GST/QST)
- Purchase receipts with tax paid
- Refunds, credits, or adjustments
- Separate business bank account (recommended for clarity)
- Filing and payment confirmations
ITCs/ITRs explained (simple)
Registrants may recover eligible tax paid on business purchases through input credits or refunds. Eligibility depends on official rules and documentation.
Official ITCs/ITRs sourceQST helper
QST Next Step Helper (Quebec)
Planning helper only. Check official rules.
Recommended path
Start with basics
Begin with Quebec and federal self-employed basics, then review QST rules.
What to prepare
- Sales invoices with taxable amount details
- GST/QST collected summary (if registered)
- Purchase receipts showing taxes paid
- Refunds, credits, or adjustments log
- Filing and payment confirmations
Planning helper only; check official rules.
Tools that make QST tracking easier
Use software to keep sales and tax records tidy.
Keep learning
FAQ
Is QST the same as GST?
No. QST is Quebec's provincial sales tax and GST is the federal sales tax.
Do I need to register for QST if I am self-employed?
It depends on your sales and activities. Check official Revenu Quebec guidance.
Do I file QST with Revenu Quebec?
Yes. QST is administered by Revenu Quebec, while GST is federal.
What records should I keep?
Keep invoices, tax collected summaries, and receipts that show tax paid.
Can I recover QST/GST paid on business purchases?
Registrants may claim ITCs/ITRs for eligible purchases, subject to official rules.
What if I sell online?
Online sales to Quebec customers may be subject to QST. Confirm the rules for your situation.
What if I work with clients outside Quebec?
You may need to track customer location and tax type carefully.
What if some sales are exempt or zero-rated?
Some categories are treated differently. Use official guidance to confirm.
What if I collected tax by mistake?
Contact Revenu Quebec and review official guidance for corrections.
Where do I find official guidance?
Use Revenu Quebec and CRA official sources for current rules.