
In Quebec, product and service purchases are subject to two taxes: a federal tax of 5% (GST) on products and services and a provincial sales tax (TVQ) of 7.5%. The latter applies to the sale price including the GST. Consumer taxes are paid by consumers. Self-employed workers and enterprises are generally reimbursed or credited for the GST paid when purchasing products and services essential to their commercial activities.
Source: Montréal International