Goods and services are taxed by both the Québec and Canada governments. The federal Goods and Services Tax (GST) is 5%. The Québec Sales Tax (QST) is 7.5%.

The Ministère du Revenu du Québec administers the GST and QST returns in Québec under an agreement concluded between Canada and Québec governments.

Accordingly, the Ministère receives and processes applications for registration under the GST /QST system from persons carrying on commercial activities in Québec. Once registered, the persons must continue to deal with the Ministère concerning all GST/QST-related matters (for example, returns, remittances, rebate applications, audits, investigations, interpretation of laws and regulations, notices of objection and matters related to failure to make payment of file returns).

GST-QST Information Line
Office of the Ministère du Revenu du Québec
Complexe Desjardins C.P. 3000, Station Desjardins
Montréal (Québec) H5B 1A4
T 514 873-4692

Throughout Québec and elsewhere in Canada:
Toll-free 1 800 567-4692

Enquiries from outside Canada should be directed to the following office of the Ministère:
2665, rue King Ouest, 4e étage
Sherbrooke (Québec) J1L 2H5
T 819 563-3776
www.revenu.gouv.qc.ca