Quick links
QST
DCHP-2 (Jun 2016)
n. — abbreviation, Quebec, Finance, Administration
Quebec Sales Tax, equivalent to the federal GST in other provinces.
Type: 1. Origin — The QST was rolled out in Quebec in 1991 at the same time that the GST was introduced in all other provinces. Quebec has signed an agreement with the federal government allowing the province to fully administer the sales tax. Thus the equivalent of the GST in Quebec was named QST to denote the different systems (see Maple Leaf Web reference). As Chart 1 shows, the term is most frequent in Canada.
In 2013, changes were made to harmonize the QST with the GST, not into the HST (Harmonized Sales Tax), but into an amended QST of the same or similar proportion of the HST.
See also COD-2, s.v. "QST", which is marked "Cdn".
In 2013, changes were made to harmonize the QST with the GST, not into the HST (Harmonized Sales Tax), but into an amended QST of the same or similar proportion of the HST.
See also COD-2, s.v. "QST", which is marked "Cdn".
The treatment of a kind of dual system - with QST and GST in the Rest of Canada illustrates the kind of duality with some exceptions (see, e.g., the 1992 quotation) that is sometimes found on the federal level as it pertains to the province of Quebec.
Quotations
1990
In a worst-case scenario, Cinema Owners Inc. also figures theatre attendance across the province could drop by 40 per cent when the QST bites.
1992
Unlike the GST, the QST will not be charged on sales to business customers on goods and services acquired by them for resale.
Second, the two QST rates create multiple combinations of GST and QST that few non-computerized cash registers are equipped to handle. Even those vendors with sophisticated systems may not have enough time to make the necessary changes before the QST's July 1, 1992 implementation date.
1995
In his May budget, Quebec Finance Minister Jean Campeau said that with the further reforms to the QST, ''At last we will have a single sales tax system in Quebec - since the QST and GST will have been rendered coherent . . .''
2013
Quebec recently moved to harmonize its sales tax with Ottawa in January, although it is the only province where the joint tax, known as the QST, is administered by the province rather than Ottawa. The total combined rate in Quebec is 14.98 per cent.
References
- COD-2
- Maple Leaf Web • "The Goods and Services Tax: Overview & History"
Images
