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Goods and Services Tax, Harmonized Sales Tax and Qubec Sales Tax Calculation of Instalments GST/HST and QST You must complete this form if you are a GST/HST registrant or a QST registrant who is required.

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The most common consumption taxes for Québec residents are: the goods and services tax (GST), which is calculated at a rate of 5% on the selling price; and. the Québec sales tax (QST), which is calculated at a rate of 9.975% on the selling price excluding the GST.

British Columbia, Manitoba, Quebec, and Saskatchewan all impose a provincial sales tax that is separate and in addition to the Canada federal goods and services tax (GST).

Collecting QST in Quebec Once you're registered for taxes, you're expected to charge 9.975% QST on every sale to a Quebecer resident.

In Québec, the goods and services tax (GST) and the Québec sales tax (QST) are collected on the sale of most property and services. The harmonized sales tax (HST) replaces the QST and GST in certain provinces.

Quebec's sales tax is a VAT structured in the same manner as the GST/HST. The QST is charged in addition to the 5% GST and is levied at the rate of 9.975% on the supply of most property and services made in the province of Quebec, resulting in an effective combined rate of 14.975%.

The current rates are: 5% (GST) in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, and Yukon. 13% (HST) in Ontario.

In an agreement between the governments of Quebec and Canada, Quebec agreed to make the QST more consistent with the GST/HST. The QST is still a provincial tax that is separate from the GST/HST and is calculated on the sale price for goods and services, without the GST.

You need to make equal quarterly instalment payments in 2021 if your 2021 net tax will also be $3,000 or more. To base your instalment payments on your annual net tax for 2020, calculate the amount of each instalment payment: $3,600 ÷ 4 = $900.

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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232