Quebec City Sales Tax 2026: Small Business Guide (14.975% combined)
Complete Quebec City, Quebec sales tax guide. GST/HST/PST breakdown, registration, and filing.
Quebec City businesses navigate both federal (GST) and provincial tax systems. Here's the 2026 compliance playbook.
Current Quebec City combined rate: 14.975%
GST + QST combined. Additional 3.5% tourism tax on accommodations.
Who must register?
Mandatory registration if your worldwide taxable revenue exceeds CAD $30,000 in any 12-month period (rolling). Below that threshold you're a small supplier — optional registration.
If you choose not to register, you can't claim Input Tax Credits (ITCs) on business expenses.
Input Tax Credits (ITCs)
The magic of the system: tax you pay on business expenses is refundable. If you collect $14.975% on sales and pay 14.975% on business purchases, you only remit the difference.
Track every receipt. Missed ITCs silently increase your tax burden.
Filing frequency
CRA assigns based on revenue:
- Annual: under $1.5M/year (with quarterly installments)
- Quarterly: $1.5M–$6M
- Monthly: over $6M
How to register and file
1. Register for a Business Number with CRA at canada.ca/en/revenue-agency
2. Add a GST/HST program account
3. Register separately with Revenu Québec for QST
4. Collect tax at {combined}% on taxable sales
5. File GST34 (CRA) AND QST return (Revenu Québec) — two separate returns
Quebec City-specific considerations
- Additional tourism tax of 3.5% on short-term accommodation
- Quebec has stricter rules around digital services tax for non-resident sellers
Common mistakes in Quebec City
- Failing to register when crossing the $30k revenue threshold
- Charging the wrong rate for out-of-province customers (Canada is destination-based)
- Missing ITC claims due to poor receipt tracking
- Assuming GST registration covers Quebec PST/QST (it doesn't — separate)
How TinSuite handles Quebec City tax
- Auto-applies correct 14.975% rate for Quebec City deliveries
- Tracks $30k revenue threshold and alerts when to register
- ITCs auto-claimed from Plaid-connected business purchases
- GST34 generated from your books, filing-ready
- Separate provincial tracking for Quebec PST/QST
- Bilingual EN/FR-CA interface