For Québec sole proprietors
Updated October 31, 2026
GST and QST bookkeeping built for Québec
NorthOS keeps the 5% GST and the 9.975% QST apart on every sale and every purchase, so your input tax credits (ITCs) and input tax refunds (ITRs) are counted separately and the figures for your return are ready when the period closes. Revenu Québec administers the GST/HST in Québec, so you register for both taxes together and, when both taxes share a reporting period (the usual case), file one GST/HST–QST return. Garment manufacturers file their QST return monthly.
How it works
Step 1
Record sales and expenses
Scan a receipt, connect a bank account or import a statement. Each Québec purchase is split into its GST and QST portions, so the ITC and the ITR are tracked as two numbers.
Step 2
Pick your method
Tell NorthOS whether you elected the Quick Method or the regular method. It does not choose one for you, and it shows no remittance until you have told it.
Step 3
File with Revenu Québec
At the end of each reporting period, NorthOS shows the GST and the QST you owe for the combined return, and the Calendar shows its due date.
Two taxes, kept apart from the first receipt
A Québec sale is taxed at 5% GST and 9.975% QST (Revenu Québec IN-203-V, p.11). The two are reported on one return but they are separate taxes with separate credits, so a bookkeeping tool that stores one blended "sales tax" number leaves you to pull them apart later.
NorthOS stores the GST and the QST as separate amounts on every row. Your dashboard shows each one, and what you set aside for the return is the sum of both.
The Quick Method, on both sides
Under the Quick Method you remit a percentage of your taxable sales instead of claiming credits on operating costs. For the QST that rate is 3.4% or 6.6% of your Québec taxable sales including QST, and for the GST it is 1.8% or 3.6% of your sales including GST (Revenu Québec IN-203-V, p.35).
NorthOS applies the 1% reduction on the first $31,421 of taxable sales for the QST and the first $30,000 for the GST, period by period through the fiscal year (IN-203-V, p.36), and still lets you claim the ITCs and ITRs on capital purchases such as a vehicle or equipment that the Quick Method allows (p.35).
In Québec you elect the Quick Method with Revenu Québec on form FP-2074-V, not with CRA Form GST74 (Revenu Québec IN-203-V, p.37). Once elected you must use it for at least one year.
Clients outside Québec
When you invoice a client in another province, NorthOS suggests the tax for where the client is, for example one 13% HST line for a client in Ontario instead of GST and QST. You can change the suggestion before the invoice goes out.
Income tax and QPP
Your federal T2125 is still filed with the CRA, and NorthOS prepares it the same way it does for the rest of Canada. Your tax set-aside uses Québec Pension Plan rates instead of CPP rates, because self-employed Québec residents contribute to the QPP.
What Revenu Québec requires
Revenu Québec administers the GST/HST in Québec.
Source: Revenu Québec IN-203-V (2026-03), p.12-13
In Québec, Revenu Québec receives and processes the GST/HST registration, and you register for the GST/HST and the QST together with it (Revenu Québec IN-203-V, p.12-13).
Source: Revenu Québec IN-203-V (2026-03), p.12-13
In Québec the CRA is not the filing authority for the GST/HST: Revenu Québec administers the GST/HST in Québec, so a Québec registrant files the return and remits with Revenu Québec, online through its My Account for businesses, not through the CRA My Business Account (Revenu Québec IN-203-V, p.12).
Source: Revenu Québec IN-203-V (2026-03), p.12
You can use the Quick Method if your worldwide taxable sales, with those of your associates, did not exceed $400,000 including GST and $418,952 including QST for four consecutive fiscal quarters within the last five.
Source: Revenu Québec IN-203-V (2026-03), p.35
Monthly and quarterly returns must reach Revenu Québec no later than one month after the end of the period they cover.
Source: Revenu Québec IN-203-V (2026-03), p.43
Frequently asked questions
Does NorthOS work for a sole proprietor in Québec?
Yes. NorthOS tracks the GST and the QST separately on every sale and purchase, supports both the Quick Method and the regular method for each tax, and shows what you owe for the return you file with Revenu Québec. Your federal T2125 is prepared the same way as anywhere in Canada.
Do I file my GST return with the CRA or with Revenu Québec?
In Québec the CRA is not the filing authority for the GST/HST: Revenu Québec administers the GST/HST in Québec, so a Québec registrant files the return and remits with Revenu Québec, online through its My Account for businesses, not through the CRA My Business Account (Revenu Québec IN-203-V, p.12). Revenu Québec administers the GST/HST in Québec, so you register for both taxes together and, when both taxes share a reporting period (the usual case), file one GST/HST–QST return. Garment manufacturers file their QST return monthly.
Does NorthOS handle the QST Quick Method?
Yes. Once you tell NorthOS you elected the Quick Method, it applies the QST rate (3.4% or 6.6% of Québec taxable sales including QST) and the GST rate (1.8% or 3.6% including GST), takes the 1% reduction on the first $31,421 of sales for the QST and $30,000 for the GST, and keeps ITCs and ITRs on eligible capital purchases (Revenu Québec IN-203-V, p.35-36).
What are input tax refunds (ITRs)?
An ITR is the QST equivalent of a GST input tax credit: the QST you paid on purchases for your business, which a registrant using the regular method can recover on the return. NorthOS records the ITR separately from the ITC on each Québec purchase.
Do I have to register for the QST?
Revenu Québec applies a $30,000 small supplier test: you are a small supplier while your worldwide taxable sales, with those of your associates, do not exceed $30,000 in a calendar quarter or over the four preceding quarters (Revenu Québec IN-202-V, p.9). A taxi business, which includes ride-share driving arranged through an app, must register whatever its sales (IN-202-V, p.11).