Self-Employed Tax Guide for Quebec
Quebec has its own provincial tax — the QST (9.975%) — administered by Revenu Québec, not the CRA. Both GST and QST are recoverable, but you file with two separate agencies.
Quebec Tax Structure
How your business purchases are taxed at the register.
Quebec is the only province that administers its own consumption tax entirely independently from the federal system. The QST (Québec Sales Tax) is set at 9.975% and is managed by Revenu Québec — a separate agency from the CRA. You must register for and file QST separately from your GST return.
The good news: both the 5% GST and 9.975% QST are fully recoverable for business purchases. You claim GST back through Input Tax Credits (ITCs) on your CRA GST return, and QST back through Input Tax Refunds (ITRs) on your Revenu Québec QST return. This means your effective tax recovery is nearly 15% on every business purchase — from professional fees to advertising.
Quebec's combined rate of 14.975% is among the highest in Canada, but because both components are recoverable, registered self-employed workers can claim it all back. The complexity comes from maintaining two registrations, two sets of returns, and two agencies — unlike the single-filing simplicity of Ontario. ScanForTax tracks both GST and QST components on every receipt to simplify your dual filing.
Tax Calculation Examples
See exactly how taxes break down on common business purchases in Quebec.
$500 Office Supplies
Quebec
You pay $574.88 total. Both the $25 GST (via ITC to CRA) and $49.88 QST (via ITR to Revenu Québec) are recoverable. Your true cost is $500.
$1,800 Camera Equipment
Quebec
You recover $269.55 in total tax — $90 as GST ITC and $179.55 as QST ITR. The net $1,800 is eligible for CCA Class 8 at 20%.
$45 Taxi to Client Meeting
Quebec
Even small expenses in Quebec carry nearly 15% in recoverable tax. The $6.74 total is split between your GST and QST returns.
How to Recover Tax in Quebec
Your Input Tax Credit (ITC) filing roadmap.
Collect
Keep receipts with GST/HST registration numbers
Categorize
Match each expense to a T2125 line item
File & Recover
Claim ITCs on your GST/HST return
Quebec requires dual filing: claim GST Input Tax Credits (ITCs) on your CRA GST return, and QST Input Tax Refunds (ITRs) on your Revenu Québec QST return. Both the 5% GST and 9.975% QST are fully recoverable on business purchases including rent, telephone and utilities, and insurance. You must register separately for QST with Revenu Québec (in addition to GST registration with CRA). Filing periods for GST and QST may differ — many Quebec self-employed workers align them for simplicity. ScanForTax separates GST and QST on every receipt and generates totals for each return.
Quebec-Specific Tax Rules
2 advantages, 2 things to watch
Separate QST Filing with Revenu Québec
Heads upQuebec is the only province where you file provincial sales tax with a separate agency. You need a QST registration number from Revenu Québec in addition to your GST number from the CRA. Two registrations, two returns, two agencies.
Revenu Québec QST RegistrationBoth GST and QST Are Fully Recoverable
AdvantageUnlike BC or Saskatchewan PST, Quebec's QST is fully recoverable through Input Tax Refunds (ITRs). This means your effective tax cost on business purchases is zero — all 14.975% comes back.
QST Is Calculated on Pre-GST Amount
AdvantageSince January 2013, QST is calculated on the price before GST (not on the GST-inclusive amount). This simplified the math: on a $100 item, GST is $5 and QST is $9.975 — no tax-on-tax.
Revenu Québec Bulletin 2012-8Quebec Source Deductions for Subcontractors
Heads upQuebec requires businesses to withhold source deductions from payments to subcontractors unless the subcontractor provides a valid Revenu Québec registration certificate. This is unique to Quebec and catches many out-of-province contractors off guard.
Popular Professions in Quebec
See profession-specific tax guides for self-employed workers in Quebec.
Provincial Resources
Official government and support links for Quebec self-employed workers.
Revenu Québec — QST for Businesses
revenuquebec.caOfficial Revenu Québec guide to QST registration and filing.
CRA GST/HST for Businesses
canada.caFederal guide to GST registration and Input Tax Credits.
Revenu Québec — Self-Employed Workers
revenuquebec.caQuebec-specific tax obligations for self-employed individuals.
Frequently Asked Questions
Do I need to register separately for QST in Quebec?
Is QST recoverable like GST?
What is the combined tax rate in Quebec?
Can I file GST and QST returns at the same time?
How does Quebec tax differ from Ontario HST?
Do out-of-province purchases carry QST?
Key Expense Categories
Common T2125 deductions for Quebec self-employed workers.
Related Province Guides
Tax deadline is April 30th.
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