Tutor Taxes Quebec GST/QST 14.975% & T2125

If you tutor students in Quebec, your tax situation comes down to two questions. First, is your tutoring taxable or an exempt educational service? Second, if it is taxable, have you crossed the $30,000 registration threshold? Get either one wrong and you either pay tax out of your own pocket or leave deductions unclaimed. This guide covers both, the Quebec way, including the QST that most guides leave out.

Quick Summary

• Quebec sales tax once registered: 5% GST plus 9.975% QST, a combined 14.975%. Both are administered by Revenu Québec.
• Registration trigger: more than $30,000 in taxable revenue in a single calendar quarter, or over four consecutive quarters.
• Key exception: tutoring that follows a curriculum designated by a school authority (or is approved for credit) is an exempt educational service. Exempt revenue is never taxed and does not count toward the $30,000 threshold.
• Key T2125 deductions for tutors: educational materials, video-conferencing subscriptions, and a prorated home office.
• Biggest risk: crossing the threshold on taxable tutoring without registering. Revenu Québec can hold you personally liable for the tax you should have collected.

First, is your tutoring taxable or exempt?

This is the question that changes everything, and most generic guides skip it.

Exempt tutoring. If you tutor a student in a course that follows a curriculum designated by a school authority, or that is approved for credit by a school, that service is exempt under the Excise Tax Act (Schedule V, Part III, section 9), with a parallel rule in Quebec's QST system. Exempt means you do not charge GST or QST, and this revenue does not count toward the $30,000 small-supplier threshold. It stays exempt even if you earn far more than $30,000.

Taxable tutoring. General enrichment lessons, test preparation, skills coaching, and instruction that does not follow a designated school curriculum are usually taxable. This is the revenue that counts toward the threshold, and that you charge tax on once you register.

Many private tutors are taxable, but not all. If a meaningful share of your work is curriculum-based, confirm your status with Revenu Québec or a tax professional before assuming you must register.

The $30,000 threshold for taxable tutors in Quebec

While your taxable revenue stays at or below $30,000, Revenu Québec treats you as a small supplier, and you do not have to charge tax on your taxable sales. That status ends once your taxable revenue (this excludes any exempt tutoring) goes over $30,000 in a single calendar quarter, or across four consecutive rolling quarters.

When that happens, you are required to:

1. Register with Revenu Québec within 29 days. In Quebec, Revenu Québec administers both the federal GST and the provincial QST, so you register for both at once and receive a GST/HST number and a QST number.
2. Begin charging 5% GST and 9.975% QST on every taxable sale going forward, a combined 14.975%.
3. File and remit both taxes on your assigned schedule.

The real danger is crossing the line without noticing. If Revenu Québec reviews your account and finds you were operating above $30,000 in taxable revenue without registering, it can assess you personally for the GST and QST you should have collected. That comes out of your own revenue after the fact.

The quarterly trap. The $30,000 test applies to a single quarter, not only the full year. A busy exam season or one large contract can push you over in 90 days, even if your annual total would otherwise land below the threshold.

Maximizing your T2125 deductions as a tutor in Quebec

At tax time you file a T2125 (Statement of Business or Professional Activities) with your T1 personal return. This is where your tutoring income is reported, and where eligible expenses reduce your taxable income.

The deductions that matter most for a tutor are educational materials, video-conferencing subscriptions (such as Zoom), and a prorated share of your home office. A few principles apply to all of them:

• The primarily-for-business test. An expense only qualifies if it was incurred to earn business income. Mixed-use items, like a phone line or your home office, must be prorated by actual business-use percentage.
• Keep the receipt. A bank statement alone is often not enough for a T2125 review. A photo of the receipt saved on the day of purchase is the minimum standard.
• Log as you go. Reconstructing a year of expenses the week before the deadline is the most expensive habit a tutor can have. You will miss deductions and pay more income tax than you owe.

If you are registered, you can also recover the tax you pay on business expenses. The GST portion is claimed as an input tax credit, and the QST portion as an input tax refund, both filed with Revenu Québec. See what changes after you register.

Step-by-step: tracking your Quebec threshold

1. Count only taxable revenue, from January 1. Track every dollar of taxable tutoring before expenses. Leave exempt curriculum-based tutoring out of this count, since it does not move you toward the threshold.
2. Track by quarter. Use four buckets: Q1 (Jan to Mar), Q2 (Apr to Jun), Q3 (Jul to Sep), Q4 (Oct to Dec).
3. Set a personal warning line at $25,000. By the time you reach it, understand your trajectory and plan to register.
4. Watch your trailing four-quarter total monthly. If the rolling sum approaches $30,000, you are close, even if no single quarter is over.
5. If you cross $30,000 in taxable revenue, register with Revenu Québec within 29 days.

Frequently Asked Questions: Academic Tutor Taxes in Quebec

Do I have to charge tax as a tutor in Quebec?

It depends on what you teach. If your tutoring follows a curriculum designated by a school authority or is approved for credit, it is an exempt educational service and you do not charge GST or QST at any revenue level. If your tutoring is taxable (most general enrichment or test-prep work), you charge tax only once your taxable revenue goes over $30,000 and you register, unless you choose to register voluntarily earlier.

What tax rate does a taxable tutor charge in Quebec?

5% GST plus 9.975% QST, a combined 14.975%. Both are collected and remitted through Revenu Québec.

Does the $30,000 threshold count my exempt tutoring?

No. The threshold is based on your taxable (and zero-rated) revenue. Exempt curriculum-based tutoring does not count toward it, and is never taxed, even above $30,000.

What expenses can a tutor in Quebec claim on a T2125?

The most common deductions are educational materials, video-conferencing subscriptions, and a prorated home office. Every expense must be supported by a receipt and incurred to earn business income, and mixed-use items must be prorated.

What is the difference between GST, HST and QST in Quebec?

HST does not apply in Quebec. Instead, Quebec has two taxes on taxable sales: the federal GST at 5% and the provincial QST at 9.975%. Both are administered by Revenu Québec, so you register for and remit them together.

Does the $30,000 threshold apply to gross revenue or profit?

Gross taxable revenue, before any deductions, platform fees, or expenses. A tutor with $35,000 in taxable sales but only $12,000 in profit still has to register.