DCHP-2

QST DCHP-2 (June 2016)

• n. — abbreviation, Quebec, Finance, Administration

  Quebec Sales Tax, equivalent to the federal GST in other provinces.

  Type: 1. Origin — The QST was rolled out in Quebec in 1991 at the same time that the GST was introduced in all other provinces. Quebec has signed an agreement with the federal government allowing the province to fully administer the sales tax. Thus the equivalent of the GST in Quebec was named QST to denote the different systems (see Maple Leaf Web reference). As Chart 1 shows, the term is most frequent in Canada.
  In 2013, changes were made to harmonize the QST with the GST, not into the HST (Harmonized Sales Tax), but into an amended QST of the same or similar proportion of the HST.
  See also COD-2, s.v. "QST", which is marked "Cdn".

  See also: GST  HST  Rest of Canada  Quebec Sales Tax  

  • The treatment of a kind of dual system - with QST and GST in the Rest of Canada illustrates the kind of duality with some exceptions (see, e.g., the 1992 quotation) that is sometimes found on the federal level as it pertains to the province of Quebec.