Asked about Quebec Sales Tax (QST / TVQ) return preparation for a self-employed sole proprietor or small business.
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QST (TVQ) standard rate
9.975%AQST, s. 16
QST rate effective date
January 1, 2013AQST, s. 16
QST base — calculated on price excluding GST (no tax-on-tax)
QST base = selling price excluding GSTAQST, CQLR c. T-0.1
Zero-rated supplies — exports and out-of-province
0%AQST, CQLR c. T-0.1
Zero-rated supplies — printed books (QST-specific)
0%AQST specific schedules
Zero-rated supplies — children's clothing (QST-specific)
0%AQST specific schedules
Exempt supplies — residential rent (long-term)
Exempt (0% QST; no ITR on inputs)AQST, CQLR c. T-0.1
Exempt supplies — financial services
Exempt (0% QST)AQST, CQLR c. T-0.1
Small supplier threshold — mandatory QST registration
$30,000 CADAQST, s. 148
Small supplier threshold — single quarter trigger
$30,000 CAD in a single quarterAQST, s. 148
Small supplier threshold — four consecutive quarters trigger
$30,000 CAD over four consecutive quartersAQST, s. 148
Monthly filers — filing deadline
Last day of the month following the reporting periodAQST, s. 468+
Quarterly filers — filing deadline
Last day of the month after the quarter endsAQST, s. 468+
Annual filers — filing deadline
3 months after fiscal year-endAQST, s. 468+
Filing frequency threshold — monthly (over $6M)
Annual taxable supplies over $6,000,000 CAD → monthlyAQST, s. 468+
Filing frequency threshold — quarterly ($1.5M–$6M)
Annual taxable supplies $1,500,000–$6,000,000 CAD → quarterlyAQST, s. 468+
Filing frequency threshold — annual (under $1.5M)
Annual taxable supplies under $1,500,000 CAD → annual (can elect more frequent)AQST, s. 468+
Official QST return form
VD-403AQST, CQLR c. T-0.1; Revenu Québec
QST filing — must be filed separately from federal GST
Separate return from GSTAQST, CQLR c. T-0.1
Meals and entertainment ITR restriction
50% (capped)AQST, s. 199+
ITR claim limitation period
4 yearsAQST, s. 199+
Mixed-use ITR — 90%+ business use → claim 100%
90% or more business use = 100% ITRAQST, s. 199+
Mixed-use ITR — 10% or less business use → claim 0%
10% or less business use = 0% ITRAQST, s. 199+
Mixed-use ITR — between 10% and 90% business use → claim actual %
Between 10%–90% business use = actual % ITRAQST, s. 199+
ITR on zero-rated supply inputs — still claimable
ITRs claimable on inputs for zero-rated suppliesAQST, s. 199+
ITR on exempt supply inputs — not claimable
No ITR for inputs attributable to exempt activitiesAQST, s. 199+
Quick Method — eligibility threshold (annual taxable supplies)
<= $400,000 CADAQST, s. 433.1+
Quick Method rate — services
3.4% of QST-included revenueAQST, s. 433.1+
Quick Method rate — goods
6.6% of QST-included revenueAQST, s. 433.1+
Quick Method — 1% credit on first $30,000 of QST-included revenue
1% credit on first $30,000AQST, s. 433.1+
VD-403 Line 101 — QST collected
Line 101VD-403, Revenu Québec
VD-403 Line 104 — adjustments (incl. self-assessments on imported services)
Line 104VD-403, Revenu Québec
VD-403 Line 106 — ITRs
Line 106VD-403, Revenu Québec
VD-403 Line 107 — bad debt recovery
Line 107VD-403, Revenu Québec
VD-403 Line 111 — net QST
Line 111VD-403, Revenu Québec
VD-403 Line 114 — net owing or refund
Line 114VD-403, Revenu Québec
Primary legislation
Act respecting the Quebec Sales Tax (AQST), CQLR c. T-0.1AQST, CQLR c. T-0.1
Section 1 -- Quick Reference
| Field | Value |
|---|---|
| Country | Canada -- Quebec |
| Tax | QST (TVQ) at 9.975% -- filed SEPARATELY from federal GST |
| Currency | CAD only |
| Tax year | Calendar year or fiscal year |
| Primary legislation | Act respecting the Quebec Sales Tax (AQST), CQLR c. T-0.1 |
| Supporting legislation | Excise Tax Act (ETA) for GST |
| Tax authority | Revenu Quebec |
| Filing portal | Revenu Quebec My Account (Mon dossier) / ClicSequr |
| Form | VD-403 (QST Return) |
| Filing deadline | Monthly: last day of following month; Quarterly: last day of month after quarter; Annual: 3 months after year-end |
| Contributor | Open Accountants Community |
| Validated by | Live status: https://openaccountants.com/skills/qc-qst-return |
| Skill version | 2.0 |
QST Rate
| Tax | Rate | Since |
|---|---|---|
| QST | 9.975% | January 1, 2013 |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown QST registration status | Not registered |
| Unknown supply category | Taxable at 9.975% |
| Unknown business-use % | 0% ITR |
| Unknown meals ITR | 50% (capped) |
Minimum viable -- QST registration number, reporting period, total taxable supplies, total QST collected, total QST paid on expenses.
Recommended -- supply breakdown (taxable/zero-rated/exempt), sales invoices, purchase invoices with QST numbers.
Ideal -- complete bookkeeping, GST return for cross-reference, prior QST returns.
3.1 Output (Sales) Patterns
| Pattern | QST Treatment | Notes |
|---|---|---|
| SERVICE SALE, GOODS SALE | Taxable 9.975% | Standard |
| EXPORT, OUT-OF-PROVINCE | Zero-rated (0%) | No QST; ITRs still claimable |
| BASIC GROCERY, PRESCRIPTION | Zero-rated | Specific items |
| RESIDENTIAL RENT (long-term) | Exempt | No QST; no ITR on inputs |
| FINANCIAL SERVICE | Exempt | No QST |
| PRINTED BOOKS | Zero-rated (QST-specific) | Taxable for GST but zero-rated for QST |
| CHILDREN'S CLOTHING | Zero-rated (QST-specific) | Same |
3.2 Input (Purchase) Patterns
| Pattern | ITR Eligible | Notes |
|---|---|---|
| OFFICE SUPPLIES, SOFTWARE | Yes (100%) | Business expense |
| ACCOUNTING, LEGAL | Yes (100%) | Professional fees |
| MEALS, ENTERTAINMENT | Yes (50%) | 50% restriction |
| VEHICLE EXPENSES | Prorate | Business km percentage |
| HOME OFFICE | Prorate | Workspace percentage |
| PERSONAL EXPENSE | No | Never eligible |
| EXEMPT SUPPLY INPUT | No | No ITR for exempt activity inputs |
3.3 Self-Assessment Patterns
| Pattern | Treatment | Notes |
|---|---|---|
| AWS, GOOGLE, MICROSOFT (non-QC) | Self-assess QST | Imported services from non-QC suppliers |
| CLOUD SERVICE, SAAS (non-QC) | Self-assess QST | Report on VD-403 line 104 |
Input: Taxable supplies $25,000. Zero-rated $2,000. QST paid on expenses $600.
Computation:
Input: Taxable supplies $5,000. Zero-rated (exports) $40,000. QST on expenses $1,500.
Computation:
Input: Business meals $2,000. QST paid $199.50.
Computation:
QUEBEC QST RETURN -- Working Paper
A. OUTPUT A1. Taxable supplies ___________ A2. QST collected (A1 x 9.975%) ___________ A3. Adjustments (self-assessments) ___________ A4. Total QST (A2 + A3) ___________
B. INPUT B1. ITRs on business expenses ___________ B2. ITR adjustments ___________ B3. Net ITRs (B1 - B2) ___________
C. NET QST C1. A4 - B3 ___________ C2. Instalments paid ___________ C3. Net owing / (refund) ___________
REVIEWER FLAGS: [ ] QST rate 9.975% used (not 10%, not HST)? [ ] QST base excludes GST? [ ] Separate from GST return? [ ] Meals ITR at 50%? [ ] Self-assessment on imported services?
Section 8 -- Bank Statement Reading Guide
| Bank | Format | Key Fields |
|---|---|---|
| Desjardins | CSV | Date, Description, Withdrawal, Deposit |
| RBC, TD, BMO, Scotiabank | CSV, PDF | Date, Description, Debit, Credit, Balance |
| National Bank | CSV | Date, Description, Amount |
ONBOARDING QUESTIONS -- QUEBEC QST
Section 10 -- Reference Material
| Topic | Reference |
|---|---|
| QST rate | AQST, s. 16 |
| Registration | AQST, s. 407+ |
| ITRs | AQST, s. 199+ |
| Small supplier | AQST, s. 148 |
| Quick method | AQST, s. 433.1+ |
| Filing deadlines | AQST, s. 468+ |
| Zero-rated (books, children's) | AQST specific schedules |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
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Other Canada computations in the OpenAccountants Tax Library.
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