If you freelance in Quebec, you're operating under one of Canada's most distinctive tax systems. Unlike every other province, Quebec administers its own provincial sales tax — the Quebec Sales Tax (QST), or Taxe de vente du Québec (TVQ) in French — and also collects the federal GST on Ottawa's behalf. The result: one agency (Revenu Québec), two registration numbers, and a combined rate of 14.975%.
This guide walks you through everything a Quebec freelancer needs to know: when to register, how to calculate QST, what to put on your invoices, and how to get your money back through Input Tax Refunds.
What Is QST (TVQ)?
QST is Quebec's provincial sales tax, set at a rate of 9.975% since January 1, 2013. It applies to most goods and services sold in Quebec. Combined with the 5% federal GST, Quebec clients pay a total of 14.975% in sales taxes — among the highest combined rates in Canada.
A key distinction: QST is calculated on the pre-GST price, not on the GST-inclusive amount. So if you charge $1,000 for a project, you add 5% GST ($50) and 9.975% QST ($99.75) — both calculated on the $1,000 subtotal. Total invoice: $1,149.75.
Is Your Service Taxable?
Most freelance services are fully taxable for both GST and QST. This includes:
- Graphic design, web development, copywriting, consulting
- Marketing, accounting, IT services
- Photography, videography, translation
The following are exempt from both GST and QST:
- Most healthcare services (medical, dental, physiotherapy)
- Educational services leading to a diploma or certificate
- Core financial services (banking, insurance)
- Childcare services
If you work in a creative or professional field, your services are almost certainly taxable.
The $30,000 Threshold: When You Must Register
You are considered a "small supplier" as long as your total worldwide taxable revenues stay below $30,000 over any single calendar quarter or over four consecutive calendar quarters. Below that threshold, you are not required to collect or remit GST or QST.
The moment a single sale pushes you past $30,000, you must:
- Begin collecting GST and QST on that sale and all future sales
- Register with Revenu Québec within 29 days
Voluntary registration is available below the threshold. It can make sense if you have significant business expenses that include QST — you can then claim those taxes back through Input Tax Refunds (more on that below).
Quebec's Unique System: One Agency, Two Taxes
In every other Canadian province, businesses register with the Canada Revenue Agency (CRA) for GST/HST. In Quebec, it's different: Revenu Québec administers both the GST and the QST under a single tax administration agreement with the federal government.
This means:
- You register for both taxes with Revenu Québec, not the CRA
- You receive two registration numbers: a GST number (9 digits + RT + 4 digits, e.g., 123456789 RT 0001) and a QST number (10 digits + TQ + 4 digits, e.g., 1234567890 TQ 0001)
- You file a combined return with Revenu Québec for both taxes
Both registration numbers must appear on every invoice you issue to Quebec clients.
How to Register
You can register online through Revenu Québec's My Account portal (Mon dossier pour les entreprises). You'll need your Social Insurance Number (SIN) or your Business Number (BN) if you've already registered federally. Registration is free. After processing, Revenu Québec assigns you both a GST number and a QST number.
👉 Calculate your GST + QST now — enter your amount and select Quebec to get the exact breakdown.
Calculating QST on Your Invoices
QST is always calculated on the selling price before GST — not on the GST-inclusive total. This has been the rule since January 2013. Here's how it works on a $1,000 invoice:
| Calculation | Amount | |
|---|---|---|
| Subtotal | — | $1,000.00 |
| GST (5%) | $1,000 × 5% | $50.00 |
| QST (9.975%) | $1,000 × 9.975% | $99.75 |
| Total | — | $1,149.75 |
What Must Appear on a QST Invoice
Both Revenu Québec and the CRA require specific information on your invoices. Every invoice must include:
- Your business name (or full legal name if unincorporated)
- Your GST number (RT number)
- Your QST number (TQ number)
- Invoice date
- Brief description of the goods or services
- Amount before taxes (subtotal)
- GST amount shown separately (5%)
- QST amount shown separately (9.975%)
- Total amount with all taxes included
The two taxes must never be combined into a single line — they must be itemized separately. Clients rely on this information to claim their own Input Tax Refunds.
Filing Periods and Deadlines
Once registered, Revenu Québec assigns you a filing frequency based on your annual taxable sales:
| Annual taxable sales | Filing frequency |
|---|---|
| Under $1.5 million | Annual (or elect quarterly) |
| $1.5 million – $6 million | Quarterly |
| Over $6 million | Monthly |
Most freelancers fall well under $1.5 million and qualify for annual filing — but quarterly is often the smarter choice if you regularly incur QST on business expenses, since you recover Input Tax Refunds four times a year instead of once.
Filing deadline: returns are due one month after the end of your reporting period. For annual filers who are sole proprietors, the tax balance is due by April 30 — the same deadline as your personal income tax. You must file your return even if the result is zero or a refund.
Input Tax Refunds (ITRs): Getting Your QST Back
This is the biggest benefit of being a registered freelancer: you can claim back the QST you paid on business expenses through Input Tax Refunds (ITRs) — called remboursements de la taxe sur les intrants (RTI) in French.
Eligible expenses include:
- Computer equipment, software, subscriptions
- Office supplies and furniture
- Professional development and courses
- Phone and internet (business portion)
- Professional services (accountant, lawyer)
To claim an ITR, you need a valid invoice from your supplier showing their QST number and the QST amount charged. ITRs must be claimed within 4 years from the filing deadline of the original return period.
If you're below $30,000 in revenues but have significant business expenses, voluntary registration lets you reclaim the QST you're currently paying without being able to recover it.
Common Mistakes to Avoid
Not registering on time. Once you cross $30,000, you must register within 29 days and begin collecting taxes immediately — including on the very sale that pushed you over.
Combining GST and QST on one line. Revenu Québec requires them shown separately. Non-compliant invoices can cause your client's ITR claims to be denied.
Forgetting the QST number on invoices. Both your GST (RT) number and QST (TQ) number must appear on every invoice. Missing one creates problems for both parties.
Filing late. Even if you owe nothing, you must file every return by its deadline. Late-filing penalties apply from the first day past due.
Not keeping records for 6 years. Revenu Québec can audit up to 6 years back. Keep every invoice, receipt, and return for that full period.
👉 Create a QST-compliant invoice — Paymavo's invoice generator formats GST and QST on separate lines automatically.
