In Québec, two different taxes are applied to products and services. The federal tax on goods and services (GST) is a 5% tax, while the Québec sales tax (QST) is set at 7.5% and applies to the selling price including the GST.

However, consumption taxes are paid by the consumer. Like business enterprises, self-employed workers are therefore generally entitled to a refund or credit for the GST paid on business-related products and services.