Invoice Templates March 10, 2026

Quebec Invoice Template — GST + QST for Freelancers

Quebec has the most complex sales tax structure in Canada. Unlike provinces that use HST (a single combined tax), Quebec maintains two entirely separate taxes: the federal GST at 5% and the provincial Quebec Sales Tax (QST) at 9.975%. Both must appear on your invoice as separate lines, each with their own registration number. Even more unusual: QST is technically calculated on the base amount plus GST, making it a tax on a tax — though in practice, Quebec treats it as 9.975% of the pre-tax subtotal.

GST vs. QST — Key Facts

Feature	GST	QST
Rate	5%	9.975%
Administered by	CRA (federal)	Revenu Québec
Registration number format	123456789 RT0001	1234567890 TQ0001
Registration threshold	$30,000	$30,000 (same)
Filed with	CRA	Revenu Québec (note: Revenu Québec also administers GST for Quebec registrants)
Input Tax Credits / ITRs	ITCs available	Input Tax Refunds (ITRs) available

The "Tax on a Tax" — How QST is Calculated in Practice

Technically, QST is calculated on the price including GST. So for a $1,000 service:

GST = $1,000 × 5% = $50.00
QST base = $1,000 + $50 = $1,050 (this is the legal QST base)
QST = $1,050 × 9.975% = $104.74

However, the practical effect is that QST is approximately 9.975% of the pre-tax amount plus a tiny additional amount. Many Quebec businesses simply apply 9.975% directly to the pre-tax subtotal for invoice display purposes. On an invoice, show both taxes calculated from the subtotal:

Subtotal:          $1,000.00
GST 5%:               $50.00
QST 9.975%:           $99.75
Total:             $1,149.75

This is the standard presentation you will see on invoices from Quebec businesses. The slight mathematical difference from the "tax on a tax" formula is negligible for small invoices and is accepted practice.

Example: Quebec Freelancer Invoice — GST + QST

Description	Amount
From: Sophie Tremblay · Design Graphique · Montréal, QC
Brand identity package — logo, business card, letterhead Delivered March 7, 2026. Includes all source files (AI, PDF, PNG).	$2,200.00
Subtotal	$2,200.00
GST 5% (BN: 889900112 RT0001)	$110.00
QST 9.975% (No. TQ: 1234567890 TQ0001)	$219.45
Total Due — Due April 9, 2026	$2,529.45

GST Number vs. QST Number — What's the Difference?

GST number (BN): Issued by the CRA. Format: 9-digit business number + RT0001. Example: 889900112 RT0001. This is your federal GST registration.
QST number: Issued by Revenu Québec. Format: 10-digit number + TQ0001. Example: 1234567890 TQ0001. This is your provincial QST registration.

Both numbers must appear on every invoice where you charge both taxes. Note that in Quebec, Revenu Québec administers both taxes on behalf of the CRA — you file both returns with Revenu Québec, not separately with the CRA.

Combined Effective Tax Rate

The combined effective tax rate in Quebec for most services is approximately 14.975% (5% + 9.975%). This is slightly higher than Ontario's HST (13%) but lower than the Atlantic provinces' HST (15%).