Quebec QST Guide for Freelancers — Registration, Rates, and Invoicing

Quebec's tax system is different from every other province. If you freelance in Quebec — or invoice Quebec clients from elsewhere — here's what you need to know.

QST Basics

The Quebec Sales Tax (QST) is 9.975%, charged on the selling price excluding GST. Both taxes are calculated independently on the same base amount.

Example on a $1,000 invoice:

• GST: 5% × $1,000 = $50.00
• QST: 9.975% × $1,000 = $99.75
• Total: $1,149.75

This changed in 2013. Before that, QST was calculated on the GST-inclusive amount (the old "tax-on-tax" rule). Some outdated guides still reference the old method — don't follow them.

Who Administers What

Unlike other provinces, Revenu Québec administers both the GST and QST for Quebec-registered businesses. You file one combined return with Revenu Québec, not separate returns to CRA and the province.

If you're outside Quebec but registered for QST, you remit GST to CRA and QST to Revenu Québec separately.

When to Register

Quebec-based freelancers: You must register for both GST and QST once your revenue exceeds $30,000 over four consecutive quarters. Register through Revenu Québec — they handle both registrations.

Out-of-province sellers: If your sales to Quebec clients exceed $30,000, you must register for QST with Revenu Québec. Your GST registration with CRA stays separate.

Bill 96 and Bilingual Invoices

Quebec's Bill 96 strengthened French language requirements for commercial documents. Your invoices to Quebec clients must have French at least as prominent as any other language.

The simplest approach: bilingual invoices with French and English side by side, or French first with English below.

This applies to:

• Invoice headers and labels
• Product/service descriptions
• Terms and conditions
• Any other text on the document

QST Registration Numbers

Your QST number is separate from your GST number. It must appear on all invoices to Quebec clients. You'll receive your QST number when you register with Revenu Québec.

Common Mistakes

1. Calculating QST on the GST-inclusive amount — this was the pre-2013 rule and is no longer correct
2. Forgetting to register for QST when selling to Quebec from another province
3. English-only invoices to Quebec clients — technically non-compliant with Bill 96
4. Using your GST number instead of your QST number on Quebec invoices — they are separate registrations

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