If you operate a small business in Quebec, understanding how to manage the Quebec Sales Tax (QST) is crucial for staying compliant and avoiding penalties. Whether you’re launching a startup or growing your ecommerce brand, this guide will walk you through the key steps in QST registration, collection, and remittance—along with important thresholds and deadlines you need to know in 2025.

What Is QST?

The Quebec Sales Tax (QST) is a provincial consumption tax applied to most goods and services sold or provided in Quebec. As of 2025, the QST rate is 9.975%, and it is administered by Revenu Québec. This tax is separate from the federal Goods and Services Tax (GST), which is 5%.

When Is QST Registration Required?

Small businesses must register for QST if they meet one of the following conditions:

• You have a physical presence in Quebec (e.g., office, warehouse, employee).
• You make taxable sales in Quebec exceeding $30,000 over four consecutive calendar quarters.
• You are a non-resident business that sells to consumers in Quebec and your total taxable Canadian sales exceed $30,000 annually.

How to Register for QST

Registering for QST is a simple process:

1. Visit the Revenu Québec website at revenuquebec.ca.
2. Go to the “Register a Business” section and complete the TPZ-1015 form online.
3. Once approved, you will receive a QST number, typically in the format 1223456789 TQ0001.

If you’re already registered for GST/HST, you may be able to register for QST simultaneously through My Business Account or clicSÉQUR.

Collecting QST From Customers

Once you’re registered, you must:

• Charge QST on all taxable sales made to customers in Quebec.
• Display the QST separately on invoices, alongside the GST.
• Provide proper receipts that include your QST number and the amount charged.

✅ Pro Tip: Use accounting software like QuickBooks, FreshBooks, or Wave to automatically calculate and track QST.

QST Filing and Remittance Deadlines

Your QST filing frequency depends on your business revenue:

• Annual filing: If your taxable sales are less than $1.5 million.
• Quarterly filing: If your taxable sales are between $1.5M and $6M.
• Monthly filing: If your taxable sales exceed $6 million.

Key Filing Deadlines:

• Monthly filers: 1 month after the reporting period.
• Quarterly filers: 1 month after the end of the quarter.
• Annual filers: 3 months after the fiscal year-end.

Payments must be submitted on or before the filing deadline to avoid interest charges and penalties.

Input Tax Refunds (ITRs)

Similar to GST input tax credits, QST allows you to recover QST paid on business expenses through input tax refunds (ITRs). Keep all receipts and ensure that the QST is properly documented.

Common Mistakes to Avoid

• Not registering on time once you cross the $30,000 threshold.
• Failing to remit QST collected by the due date.
• Charging QST before registration is complete.
• Not keeping proper records, which can lead to audits or disallowed refunds.

Final Thoughts: Stay Compliant and Informed

Navigating the QST system doesn’t have to be overwhelming. By registering on time, charging the correct tax, and meeting your filing deadlines, your business stays compliant and builds a solid financial foundation.

Need help setting up your accounting system or filing QST returns? The experts at InfoC Plus can guide you every step of the way.

Ready to simplify your QST process?
Contact InfoC Plus today for small business tax solutions tailored to Quebec entrepreneurs.