Quebec's QST

The Provincial Sales Tax in Quebec is referred to as the Quebec Sales Tax (QST). The majority of goods and services sold or provided in Quebec are taxable at a rate of 8.5 percent. The GST is included in the tax base when calculating the QST. This results in an effective rate of taxation of 8.925 percent. Beginning Jan. 1, 2012, the QST increases to 9.5 percent, bringing the effective tax rate up to 9.975 percent, and the combined provincial/federal tax to 14.975 percent. Under an agreement…