Service group · first period
On C$20,000 before tax, the GST base is C$21,000 and the QST base is C$21,995. With the full 1% reduction available, the scoped remittances are C$546.00 GST and C$1,231.72 QST—the published Revenu Québec example.
Free · Québec profile · private
Québec GST/QST Quick Method calculator.
Estimate ordinary Québec GST and QST remittances using Revenu Québec’s published Quick Method rate groups and separate 1% reduction limits. Enter one before-tax sales total; the worksheet builds the GST-included and QST-included bases without uploading the amount.
Two tax systems, two bases
How the scoped Quick Method estimate is built.
Revenu Québec applies the GST remittance rate to GST-included sales and the QST rate to QST-included sales. The 1% reduction also has a different annual sales limit in each system.
| Step | GST calculation | QST calculation |
|---|---|---|
| Tax-included base | Before-tax sales × 1.05 | Before-tax sales × 1.09975 |
| Gross remittance | GST-included base × 3.6% or 1.8% | QST-included base × 6.6% or 3.4% |
| 1% reduction | Up to remaining room within C$30,000 | Up to remaining room within C$31,421 |
| Scoped remittance | Gross GST remittance − reduction | Gross QST remittance − reduction |
Check the rate path
Three examples before using your own period.
Qualifying resale group
The same C$20,000 before tax uses 1.8% for GST and 3.4% for QST only when the 40% goods-for-resale test is confirmed. With the first-period reduction, the estimate is C$168.00 GST and C$527.88 QST.
Reduction already used
After the annual tax-included sales limits are reached, the 1% reduction is zero for later periods. The published remittance rate still applies to ordinary eligible sales.
Use the estimator safely
Confirm the method before entering sales.
- 01
Confirm that Revenu Québec accepted the Quick Method election for the reporting period and that the business remains eligible.
- 02
Choose the service/general group or the qualifying resale group only after checking the published profile test.
- 03
Enter ordinary Québec taxable sales before GST and QST, excluding special, zero-rated, exempt, capital-property, real-property, and out-of-province transactions.
- 04
Enter matching earlier-period sales from the same fiscal year so the worksheet can limit the 1% reduction, then compare the export with the live return.
Primary sources
Keep the current Revenu Québec rules beside the estimate.
The worksheet is based on Revenu Québec’s current Quick Method overview, rates, eligibility limits, and election timing. Account facts and special transactions can change the result.
Revenu QuébecQuick Method overview and calculation scopeOpen the current official rule Revenu QuébecApplicable GST/QST rates and 1% reductionOpen the current official rule Revenu QuébecWho can use the Quick MethodOpen the current official rule Revenu QuébecElection timing and durationOpen the current official rule
Quick Method questions
What to confirm before relying on the estimate.
What rates apply to a Québec service business?
Revenu Québec publishes 3.6% for GST and 6.6% for QST for businesses that do not qualify for the lower resale group. The rates apply to tax-included ordinary taxable sales, not to the before-tax amount.
Who can use the 1.8% GST and 3.4% QST rates?
They are reserved for qualifying retailers and wholesalers. Revenu Québec says the cost of qualifying goods bought for resale must generally represent at least 40% of total annual taxable sales under the published test.
How does the 1% reduction work?
When the election timing qualifies, the reduction applies to the first C$30,000 of GST-included eligible sales and the first C$31,421 of QST-included eligible sales in the fiscal year. Unused room does not carry into another fiscal year.
Can I still claim ITCs and ITRs?
The Quick Method already accounts for most operating-expense and inventory ITCs/ITRs, so they are generally not claimed separately. Certain capital-property purchases can remain eligible and are outside this scoped estimator.
Does the calculator decide whether I am eligible?
No. Revenu Québec uses annual taxable-sales limits and excludes several business types, including certain legal, accounting, actuarial, financial, tax, bookkeeping, and return-preparation services. Confirm eligibility and election status first.
Can I include HST or sales outside Québec?
No. Participating-province supplies can require different CRA remittance rates, while special or non-ordinary transactions can require full tax treatment. The calculator stops instead of blending them into the Québec profile.
Educational scope
Prepare a review questionA remittance estimate is not an eligibility decision.
The tool does not elect the method, test associated-person sales, classify the business, or handle HST, zero-rated and exempt supplies, capital property, real property, bad debts, credits, trade-ins, special sectors, ITCs/ITRs, adjustments, instalments, rebates, self-assessments, penalties, interest, or account-specific fields. It neither files nor pays a return.
Public resource
Share the free Québec Quick Method worksheet.
Send the bilingual public page to a Québec small business that has already elected the method and wants to check the two tax bases privately.