A seller registered for GST/HST and shipping to a customer in Quebec is often surprised to learn that registration does not cover Quebec Sales Tax. QST is administered by Revenu Québec, not the CRA, and runs on its own registration system, its own threshold test, and in many cases its own return. GST/HST Registration Timing and the $30,000 Small Supplier Threshold explicitly excludes QST for this reason: the two taxes share a similar CAD $30,000 small supplier concept, but they are not the same registration and crossing the threshold for one does not register a seller for the other.
Two Different Registrations
GST/HST is federal. QST is provincial, specific to Quebec, and administered separately by Revenu Québec. A seller can be validly registered for GST/HST across all of Canada, including sales into Quebec, while still having an unresolved QST obligation on those same Quebec sales. The reverse is also true. Neither registration substitutes for the other, and a seller’s compliance checklist needs to treat them as two separate line items, not one combined “sales tax” task.
The QST rate is 9.975%, applied on top of the selling price, and calculated separately from the 5% GST already charged. On a taxable sale to a Quebec consumer, both taxes generally apply together, shown as two distinct amounts rather than one blended provincial-style rate the way HST works in Ontario or the Atlantic provinces.
Which Registration Path Applies
Which QST system a seller falls under depends on whether the business has a physical or significant presence in Quebec.
General (regular) QST registration applies to a business with a physical or significant presence in Quebec, similar in concept to a standard GST/HST registration. A generally registered business charges QST on its taxable sales, can claim input tax refunds (QST’s equivalent of ITCs) on QST paid on business expenses, and files regular QST returns alongside its GST/HST returns.
The specified registration system is the path most relevant to a Canadian e-commerce seller based outside Quebec with no physical presence there. This simplified regime lets a remote seller register to collect QST on sales to Quebec consumers without triggering a full general registration. A specified registrant collects and remits QST on qualifying sales but does not claim input tax refunds through that registration, since the simplified system is built for collection only, not for recovering QST paid on the seller’s own costs.
A seller with no Quebec establishment who exceeds the CAD $30,000 threshold on sales to Quebec consumers over a 12-month period is generally expected to register under the specified system. Below that threshold, registration is optional, similar to voluntary GST/HST registration, though without input tax refund recovery to make the voluntary case as compelling.
Marketplace Collection
Quebec’s specified registration rules extend to marketplace facilitators. A large online marketplace can be required to register under the specified system itself and collect QST on behalf of sellers who are not QST-registered, in a structure that parallels the GST/HST deemed-supplier rules already covering many marketplace transactions. Etsy, GST/HST, and Marketplace Facilitator Rules and eBay, GST/HST, and Marketplace Facilitator Rules cover the equivalent GST/HST mechanics; the QST version generally follows the same shape but is a separate determination made under Revenu Québec’s rules, not an automatic extension of a platform’s GST/HST facilitator status.
Whether a specific marketplace is collecting QST on a seller’s behalf, or whether that responsibility still sits with the seller, needs to be confirmed on a platform-by-platform basis rather than assumed from the platform’s GST/HST treatment. A seller who registers for QST directly without checking whether the marketplace already collects on their behalf risks double collection or a mismatched remittance filing.
Own-Storefront Sellers
A seller running their own Shopify store, without a marketplace facilitator in the transaction, carries the QST determination directly. Once registered under either the general or specified system, QST needs to be configured in the storefront’s tax settings separately from GST/HST, and calculated on Quebec-bound orders using the current 9.975% rate. Shopify GST/HST and Tax Settings for Canadian Sellers covers the GST/HST side of this configuration; QST needs its own tax setting confirmed against the seller’s actual registration status, since Shopify does not infer QST obligation automatically from a GST/HST registration on file.
Filing and Remittance
Registered sellers file QST returns to Revenu Québec on an assigned frequency, similar in structure to GST/HST filing frequency assignment. A seller who is also registered for GST/HST in Quebec (rather than through a specified registration) can, in many cases, file a combined GST/HST and QST return, since Revenu Québec administers both taxes on the CRA’s behalf for businesses with a Quebec establishment. A specified registrant collecting QST only, with no Quebec establishment, generally files QST separately from their federal GST/HST return, since the two registrations are not unified in that structure.
Common Mistakes
Assuming GST/HST registration covers Quebec. It does not. A seller who registers for GST/HST and starts collecting it on all Canadian sales, including Quebec, without a separate QST determination, is missing an entire tax layer on those sales.
Not checking whether the threshold is measured against Quebec sales specifically. The CAD $30,000 specified registration threshold is based on sales to Quebec consumers, not total Canadian or global revenue. A seller with strong overall revenue but modest Quebec sales may still be under the QST threshold even after clearing the GST/HST threshold.
Registering generally when specified registration would fit better. A remote seller with no Quebec establishment does not need general registration to collect QST on Quebec sales. Registering generally without a Quebec presence can create obligations, and paperwork, that the specified system was built to avoid.
Assuming a marketplace’s QST collection matches its GST/HST collection. These are separate determinations under separate rules. Confirm each platform’s actual QST collection status rather than inferring it from GST/HST treatment.
Related Guides
- GST/HST Registration Timing and the $30,000 Small Supplier Threshold covers the federal registration mechanics this guide deliberately excludes.
- Shopify GST/HST and Tax Settings for Canadian Sellers covers the storefront configuration QST needs to be added alongside.
- Provincial Sales Tax for Canadian E-Commerce Sellers: BC PST, Saskatchewan PST, and Manitoba RST covers the other provincial sales tax layers outside the HST system.
Scope of This Guide
This guide covers QST registration paths and collection mechanics for Canadian e-commerce sellers selling to Quebec consumers. It does not cover:
- Full QST return preparation and input tax refund calculation for generally registered businesses
- QST on digital products and services specifically, which follows related but distinct specified-registration rules
- Quebec corporate income tax or CO-17 filing obligations for incorporated sellers with a Quebec establishment
The authoritative source is Revenu Québec’s GST and QST guidance for businesses.
If you are selling into Quebec and are not sure whether your current registration actually covers QST, that is worth confirming before a return is due, not after.
Get in touch to review your Quebec sales tax registration status.