Quebec GST + QST.
Total
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Pre-tax
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GST (5%)
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QST (9.975%)
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Your breakdown
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Quebec taxes through its own agency
Quebec is the one province that administers the federal GST itself rather than leaving collection to the CRA. Revenu Quebec collects both the 5 percent GST and the 9.975 percent Quebec Sales Tax, then remits the federal portion to Ottawa. For a buyer the effect is a combined rate of 14.975 percent on most taxable goods and services. This calculator can add those taxes to a pre tax price or strip them back out of a tax included total, which is the part most people get wrong by hand.
The 2013 change that stopped the stacking
Before 2013 the QST was charged on the GST included price, meaning you paid tax on tax. The combined rate looked like roughly 14.975 percent but actually worked out slightly higher because of the compounding. Quebec aligned the QST in 2013 so that both taxes now apply to the same pre tax base. The result is clean addition. On a $100 item you pay $5.00 of GST and $9.975 of QST, never QST on the $105. The calculator hard codes this additive method, so it matches what registers in Quebec actually print today.
Pulling the tax out of a $114.98 receipt
The reverse calculation is where a tool earns its keep. Say a Montreal receipt shows $114.98 all in and you need the pre tax figure for an expense claim. You cannot just subtract 14.975 percent, because that percentage was applied to a smaller base. Instead you divide by 1.14975.
A registered business splits those two numbers because it claims the GST as an input tax credit and the QST as an input tax refund on separate lines of its return.
What Quebec exempts or zero rates
The combined rate does not apply to everything. Basic groceries, prescription drugs, and many medical devices are zero rated, meaning no GST or QST. Residential rent and most financial services are exempt. Used residential housing resale is generally exempt while new homes are taxable, sometimes with a partial rebate. Books carry an interesting quirk in Quebec: printed books are QST exempt but still attract the 5 percent GST, so the rate on a novel is 5 percent rather than 14.975 percent. This calculator assumes a standard fully taxable item, so adjust if you are pricing a category with special treatment.
Who uses this and the registration nuance
Quebec freelancers, retailers, and anyone reconciling an expense report rely on the extract mode most. One practical detail specific to Quebec is registration. Because Revenu Quebec administers both taxes, you register for GST and QST through Revenu Quebec rather than the CRA, even though the GST is a federal tax. The small supplier threshold of $30,000 in worldwide taxable supplies over four consecutive quarters mirrors the federal rule, but you file the combined return with Quebec. My tip for sole proprietors: register voluntarily before you hit the threshold if you buy a lot of taxable inputs, because you cannot claim input tax credits or refunds on purchases made before your effective registration date.
Is the QST refundable for tourists or non residents?
No. Quebec scrapped its visitor rebate program years ago, so tourists cannot reclaim QST on goods they take home, and there is no federal GST visitor rebate on general purchases either. The narrow exceptions involve some commercial exports and specific foreign convention and tour packages. For an ordinary shopper, the 14.975 percent you pay at the till in Quebec is final.
Why is the QST rate the odd figure 9.975 percent?
It is a leftover from the old compounding system. When Quebec stopped charging QST on the GST included price in 2013, it set the new additive rate at 9.975 percent precisely so the combined effective rate would stay close to what people had been paying under the old 9.5 percent on a GST inclusive base. Keeping the total near 14.975 percent avoided a visible tax increase while simplifying the math.