Quebec Sales Tax (QST)
Quebec has the highest sales tax in Canada at 14.975%.
| Tax Type | Rate |
|---|
| Federal GST | 5% |
| Quebec QST | 9.975% |
| Total Sales Tax | 14.975% |
Note: QST is calculated on the GST-inclusive price.
How QST Calculation Works
| Step | Calculation | Amount |
|---|
| Base price | | $100.00 |
| Add GST (5%) | $100 × 5% | $5.00 |
| Subtotal | | $105.00 |
| Add QST (9.975%) | $105 × 9.975% | $10.47 |
| Total | | $115.47 |
Effective combined rate: 14.975%
Sales Tax Quick Calculator
| Price Before Tax | GST | QST | Total Tax | Total Price |
|---|
| $10.00 | $0.50 | $1.05 | $1.55 | $11.55 |
| $50.00 | $2.50 | $5.24 | $7.74 | $57.74 |
| $100.00 | $5.00 | $10.47 | $15.47 | $115.47 |
| $500.00 | $25.00 | $52.37 | $77.37 | $577.37 |
| $1,000.00 | $50.00 | $104.74 | $154.74 | $1,154.74 |
Quebec vs Other Provinces
| Province | Sales Tax | Difference |
|---|
| Quebec | 14.975% | Highest |
| Atlantic (HST) | 15% | +0.025% |
| Ontario | 13% | -1.975% |
| BC/Manitoba | 12% | -2.975% |
| Saskatchewan | 11% | -3.975% |
| Alberta | 5% | -9.975% |
Cost Comparison on $1,000 Purchase
| Province | Tax | Total |
|---|
| Alberta | $50 | $1,050 |
| Saskatchewan | $110 | $1,110 |
| BC | $120 | $1,120 |
| Ontario | $130 | $1,130 |
| Quebec | $155 | $1,155 |
QST Exemptions
Fully Exempt (0% GST, 0% QST)
| Category | Examples |
|---|
| Basic groceries | Bread, milk, fruits, vegetables |
| Prescription drugs | With valid prescription |
| Medical devices | Prescribed medical equipment |
| Health services | Medical, dental care |
| Childcare | Daycare services |
| Residential rent | Monthly rent |
GST Only (No QST)
| Item | GST | QST | Total |
|---|
| Books | 5% | 0% | 5% |
| Children’s clothing | 5% | 0% | 5% |
| Children’s footwear | 5% | 0% | 5% |
| Diapers | 5% | 0% | 5% |
Restaurant Meals
Unlike BC, Quebec charges full QST on restaurant meals:
| Component | Tax |
|---|
| Food | 14.975% |
| Alcohol | 14.975% |
| Tip | Not taxed |
Vehicle Purchases in Quebec
| Tax Type | Rate |
|---|
| GST | 5% |
| QST | 9.975% |
| Total | 14.975% |
A $40,000 vehicle costs:
- GST: $2,000
- QST: $4,190 (on $42,000)
- Total tax: $6,190
- Total price: $46,190
Quebec Tax Benefits
While sales tax is high, Quebec offers:
| Benefit | Value |
|---|
| $8.70/day childcare | ~$10,000+ savings/year |
| Low university tuition | ~$3,000 vs $7,000+ |
| Subsidized prescription drugs | Lower drug costs |
| Generous parental leave | Up to 55 weeks |
QST Rebate for Visitors
Non-residents of Quebec can claim QST rebates on certain purchases over $200 that are exported. Documentation and receipts required.
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