Quebec’s sales tax, QST, is the largest of the four provincial taxes at 9.975%, and it works a little differently from the others. Your federal GST/HST number does not cover it, it has two thresholds depending on what you sell, and unlike BC or Saskatchewan PST, it can actually be recovered. Here is what online sellers need to know.
Two thresholds, depending on what you sell
- Physical goods: you register once your sales to Quebec customers pass $30,000 in a 12-month period.
- Digital products and services: there is no threshold. If you sell downloads, software, or online services to Quebec consumers, you are expected to register from the first sale.
That second point surprises a lot of digital sellers, who assume the same $30,000 cushion applies. It does not.
For physical goods, where you ship from matters
For sellers of physical products, the answer often depends on where the goods leave from.
- Shipping from outside Canada (for example, from a US warehouse) with no inventory in Canada: the sale is treated as happening outside Canada, so you often do not need to register.
- Shipping from a Canadian warehouse (in Quebec or another province): those are Quebec sales, and you register once you pass the $30,000 mark.
The upside: QST is recoverable
Here is where Quebec differs from BC, Saskatchewan, and Manitoba. Those provincial taxes are a cost you cannot claim back. QST works more like GST. When you register under the standard system, you can recover the QST you pay on your own business costs, such as fees, advertising, and freight. So registration is not purely an obligation. For an active seller it can put money back in your pocket.
What registration involves
QST is administered by Revenu Québec, separately from the CRA. Registration and filing go through their system, and the process for authorizing a representative is handled in French, which is one more reason sellers outside Quebec often hand it off. Once registered, you charge 9.975% on taxable Quebec sales and file on the assigned schedule.
The marketplace note
If you sell only through Amazon, Amazon collects and remits QST on those orders and you usually do not need to register. Direct sales through your own store or wholesale are your responsibility.
Frequently asked questions
Does my GST/HST registration cover Quebec?
No. Quebec runs QST separately through Revenu Québec, so it is always its own registration.
I sell digital products into Quebec. Do I really have to register from the first sale?
Yes. Digital products and services have no threshold in Quebec, so the obligation starts with your first sale to a Quebec consumer.
Can I get the QST I pay back?
When you register under the standard system, yes. QST works like GST, so the tax you pay on business costs is generally recoverable. That is a real advantage over the other provincial taxes.
Related guides
- Do you need to register for PST as an online seller?
- PST for US and non-resident sellers
- Does Amazon collect PST and QST in Canada?
Not sure if Quebec applies to you?
Whether you owe QST depends on what you sell, how much, and where your goods ship from. Tell us those details and we will confirm it, then register your business and file the QST returns for you as your authorized representative.
See how our PST and QST registration service works, or get in touch and we will tell you exactly which provinces you need to register for.