Quebec does things differently. Elsewhere in Canada, the Canada Revenue Agency (CRA) administers GST/HST for most businesses. In Quebec, Revenu Québec administers both the GST and the Quebec sales tax (QST) for most businesses. Quebec employers file RL slips alongside federal T4s and remit provincial payroll contributions, and the Charter of the French language sets rules for invoices and other commercial documents.
This guide covers the bookkeeping side of running a small business in Quebec: registering for and tracking GST and QST, filing frequencies and deadlines, Quebec payroll and RL-1 slips, recording sales to customers outside Quebec, and French-language requirements for business documents. Sources include Revenu Québec's pages on GST/HST and QST returns, RL-1 slips and the RL-1 summary, and the Office québécois de la langue française (OQLF) guidance on section 57 of the Charter of the French language, as of October 2026. This is general information; confirm the details with Revenu Québec, the OQLF or your accountant.
| Tax or obligation | Administered by (most businesses) |
|---|---|
| GST (5%) | Revenu Québec |
| QST (9.975%) | Revenu Québec |
| Federal income tax (T2, T1) | CRA |
| Quebec income tax (corporations and individuals) | Revenu Québec |
| Federal payroll (CPP does not apply in Quebec; EI, federal income tax) | CRA |
| Quebec payroll (QPP, QPIP, Quebec income tax, Health Services Fund, etc.) | Revenu Québec |
| Labour standards and workplace health and safety | CNESST |
Because Quebec has its own pension plan, Quebec employees contribute to the Quebec Pension Plan (QPP) instead of the CPP, and the Quebec Parental Insurance Plan (QPIP) reduces EI premiums. Your payroll software needs Quebec settings.
The $30,000 small supplier threshold applies to both the GST and the QST, generally measured over four consecutive calendar quarters. Once you go over it, registration is mandatory. You can register voluntarily earlier, which lets you claim input tax credits (ITCs) for GST and input tax refunds (ITRs) for QST.
You'll get a GST number (ending in RT) and a QST number (ending in TQ). Both go on your invoices when the information rules require them.
Keep separate general ledger accounts:
Example numbers for illustration only. A Montréal consultant bills a Quebec client $2,000.
| Item | Amount |
|---|---|
| Fee | $2,000.00 |
| GST (5%) | $100.00 |
| QST (9.975%) | $199.50 |
| Total | $2,299.50 |
QST is calculated on the price before GST, not on the GST-inclusive amount.
Example numbers for illustration only.
| GST | QST | |
|---|---|---|
| Tax collected | $4,500.00 | $8,977.50 |
| Tax paid on purchases (ITCs / ITRs) | ($1,200.00) | ($2,394.00) |
| Net tax owing | $3,300.00 | $6,583.50 |
The collected amounts come from $90,000 of taxable sales (90,000 × 5% = $4,500 and 90,000 × 9.975% = $8,977.50). The amounts paid come from $24,000 of taxable purchases. Both taxes are reported to Revenu Québec, but on separate lines with separate calculations.
According to Revenu Québec, GST/HST and QST returns use the same reporting period (monthly, quarterly or annual) and the same fiscal year.
| Reporting period | Return and payment due |
|---|---|
| Monthly | 1 month after the end of the period |
| Quarterly | 1 month after the end of the quarter |
| Annual | 3 months after fiscal year-end |
| Annual, individuals with business income and a December 31 year-end | Return by June 15; payment by April 30 |
Revenu Québec states that annual filers generally pay quarterly instalments if their net tax exceeds certain amounts. Check the current thresholds on Revenu Québec's site.
Place-of-supply rules decide which tax applies:
| Customer location | Tax generally charged by a Quebec business |
|---|---|
| Quebec | GST 5% + QST 9.975% |
| Ontario | HST 13% (no QST) |
| Nova Scotia | HST 14% |
| New Brunswick, Newfoundland and Labrador, PEI | HST 15% |
| Alberta, BC, Manitoba, Saskatchewan, territories | GST 5% (provincial sales tax rules are separate) |
| Outside Canada | Often zero-rated, if the conditions are met |
A Quebec business that charges HST to Ontario customers reports that HST on its GST/HST return, which is filed with Revenu Québec for most Quebec businesses. Code customers by province in your software.
Quebec employers deduct and remit:
and pay employer contributions such as:
Contribution rates change yearly and some depend on total payroll. Use Revenu Québec's current tables and calculators rather than hard-coding rates.
According to Revenu Québec:
Example numbers for illustration only.
| Source | Total gross wages |
|---|---|
| General ledger | $212,000 |
| Payroll register | $212,000 |
| RL-1 total (box A) | $212,000 |
| T4 total (box 14) | $212,000 |
If they don't match, look for taxable benefits, bonuses outside payroll or mis-posted periods. Differences in certain boxes between RL-1 and T4 can be legitimate because of different provincial and federal rules, so ask your accountant.
Depending on your situation, you may issue other RL slips, for example RL-3 for investment income such as dividends. Revenu Québec lists the slip types and when each applies.
Section 57 of the Charter of the French language, as explained by the OQLF, requires that invoices, receipts, quittances and similar commercial documents be in French. You can use another language along with French. Recent amendments added that a document may be in another language only if a French version is available on terms at least as favourable.
| French | English |
|---|---|
| Facture | Invoice |
| Date de facturation | Invoice date |
| Sous-total | Subtotal |
| TPS | GST |
| TVQ | QST |
| Total à payer | Total due |
| Numéro d'inscription TPS / TVQ | GST / QST registration number |
Your books need to support both federal and Quebec filings, including Quebec-specific deductions and credits your accountant identifies.
Revenu Québec and the CRA generally require you to keep books and records for six years after the end of the year they relate to. Keep invoices showing GST and QST registration numbers, ITC and ITR support, RL and T4 summaries, and payroll records.
Accelo Bookkeeping assigns a dedicated bookkeeper to your file and a reviewer who closes each month. You upload statements and receipts, and only uncategorized charges come back to you. Starter ($199/month, under 100 transactions, first month free) includes single-province sales tax tracking. Growth ($349/month, 100–200 transactions) adds multi-province sales tax tracking, cash and accrual accounting, and sales tax reconciliation (prepare). Payroll and sales tax filing and remitting are Custom scope, set on a 15-minute call. Accelo doesn't file income tax returns. Ask on that call how Quebec-specific needs such as QST and RL slips would be handled. See Accelo pricing.
For most businesses, Revenu Québec, which administers both the GST and the QST in Quebec.
9.975%, calculated on the selling price before GST.
The last day of February. For 2026 slips, Revenu Québec indicates March 1, 2027.
Under section 57 of the Charter of the French language, invoices and receipts must be in French. Other languages can be added, with conditions explained by the OQLF.
No. They contribute to the Quebec Pension Plan instead, and pay QPIP premiums along with reduced EI premiums.
No. Revenu Québec states that GST/HST and QST returns use the same reporting period and fiscal year. Choose a frequency that suits both, and set your calendar reminders for the same dates.
Quebec bookkeeping means two sales taxes on separate accounts, the same filing periods for both, Quebec-specific payroll with RL-1 slips, and French business documents. Set up the accounts, tax codes, payroll settings and invoice templates correctly at the start, and the monthly work becomes routine.