GST/QST Guide for Self-Employed Workers in Quebec

GST and QST can feel confusing when you start working for yourself in Quebec. The core idea is simple: if you are registered, you collect sales taxes from clients on taxable supplies and later remit them to the government. If you are not registered, you generally do not charge those taxes.

The two Quebec sales taxes

• GST: federal goods and services tax, commonly 5%.
• QST: Quebec sales tax, commonly 9.975%.

For ordinary two-step invoice calculation, both taxes are calculated on the price before taxes. A $1,000 taxable service usually shows $50.00 GST and $99.75 QST, for a total of $1,149.75.

When registration matters

Many freelancers begin as small suppliers. CRA guidance commonly uses a $30,000 threshold for taxable supplies over four consecutive calendar quarters or in a single calendar quarter. Quebec QST registration is administered by Revenu Québec and should be checked with the official source.

You can sometimes register voluntarily before you are required to. That can let you claim input tax credits or refunds on eligible business expenses, but it also means charging taxes, filing returns, and keeping better records.

What changes after registration

• You add GST and QST to taxable invoices.
• You show your GST and QST numbers when required.
• You keep records of taxes collected.
• You track eligible taxes paid on business purchases.
• You file returns by the required deadline.
• You set aside tax money because it is not your business income.

Invoice example

Description | Amount

Consulting services | $1,000.00

GST 5% | $50.00

QST 9.975% | $99.75

Total due | $1,149.75

Practical habits

• Keep a separate bank buffer for taxes collected.
• Save receipts for business expenses.
• Do not treat collected taxes as revenue available to spend.
• Check whether your supplies are taxable, zero-rated, or exempt.
• Review registration status before crossing the threshold.
• Ask a tax professional when selling outside Quebec or Canada.

Where invoicing software helps

Software cannot decide your legal tax status, but it can make the invoice cleaner once you know what to charge. Use invoice generator to show GST and QST lines clearly, add tax numbers, and download a PDF.

Related: Calculate GST and QST on a Quebec Invoice and Free Online Invoice Quebec.

Is QST calculated on top of GST?

R: For the standard two-step method used on normal invoices, QST is calculated on the sale price before GST.

Should I register voluntarily?

R: It depends on your expenses, clients, growth, and filing tolerance. Ask an accountant if the decision is material.

What happens if I charge taxes while not registered?

R: That can create problems. Confirm your registration before charging GST or QST.