Help › Legal › Charge tax rightly
Charge tax rightly
Showing Quebec. Select your province in settings.
Quebec stands fully covered: its own filings and guidance stand in the books beside the federal ones.
Tax the society collects belongs to the government from the moment it is taken; tax it pays is claimed back only on evidence.
Tax the society collects belongs to the government from the moment it is taken; tax it pays is claimed back only on evidence. Binds: Every Canadian seller; the PST notes bind sellers in BC.
The law’s own words
“Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply.”
Excise Tax Act, s. 221(1) · Read it at Justice Laws · Verified 2026-11-07
“… every person who collects an amount as or on account of tax under Division II is deemed, for all purposes and despite any security interest in the amount, to hold the amount in trust for Her Majesty in right of Canada, separate and apart from the property of the person … until the amount is remitted to the Receiver General …”
Excise Tax Act, s. 222(1) · Read it at Justice Laws · Verified 2026-11-06
The QST is charged at 9.975% on the selling price excluding the GST, and the GST and QST are collected on the sale of most goods and services. A public service body whose total taxable sales stay at or under $50,000 is a small supplier and is not required to register. Tax a public service body paid, that gave it no input tax credit or input tax refund, may come back in part as a rebate — 50% for a charity or a qualifying non-profit organization that is not a selected public service body. Binds: Quebec sellers and public service bodies (Act respecting the Québec sales tax, CQLR c. T-0.1; Revenu Québec).
The law’s own words
“the Québec sales tax (QST), which is calculated at a rate of 9.975% on the selling price excluding the GST.”
Act respecting the Québec sales tax (Quebec) — Revenu Québec, Basic Rules for Applying the GST/HST and QST · Read it at Revenu Québec · Verified 2026-11-10
“The GST and QST are collected on the sale of most goods and services.”
Act respecting the Québec sales tax (Quebec) — Revenu Québec, Basic Rules for Applying the GST/HST and QST · Read it at Revenu Québec · Verified 2026-11-10
“Public institutions and public service bodies are not required to register for the GST and the QST if they are considered small suppliers, that is, if their total taxable sales for a given calendar quarter or for the previous four calendar quarters did not exceed $50,000 (this limit applies to public institutions and public service bodies only).”
Act respecting the Québec sales tax (Quebec) — Revenu Québec, Details Concerning Public Service Bodies · Read it at Revenu Québec · Verified 2026-11-10
“Under the GST and QST systems, taxable property and services that are acquired by certain public service bodies (PSBs) and that do not give entitlement to input tax credits (ITCs) or input tax refunds (ITRs) may nonetheless give entitlement to GST and QST rebates for public service bodies.”
Act respecting the Québec sales tax (Quebec) — Revenu Québec, GST and QST Rebates for Public Service Bodies · Read it at Revenu Québec · Verified 2026-11-10
“Subject to sections 386.2 and 387, a person who … is resident in Québec and is a selected public service body, a charity or a qualifying non-profit organization is entitled to a rebate for the claim period equal to one of the following percentages, as the case may be, of the non-refundable input tax charged in respect of property or a service, other than a prescribed property or service: (1) 50% for a charity or a qualifying non-profit organization, unless it is a selected public service body;”
Act respecting the Québec sales tax, s. 386 · Read it at LégisQuébec · Verified 2026-11-10