Québec zero-rates certain foods at grocery-type retail and toilet paper and facial tissues for QST from 15 July 2026

What changed in detail

Since 15 July 2026, certain food and hygiene products have been zero-rated for Québec sales tax (QST), as announced by the Québec government on 25 May 2026 (Ministère des Finances Information Bulletin 2026-4). GST continues to apply. Revenu Québec’s tax news of 7 August 2026 sets out the details and replaces its earlier article of 27 May 2026.

The zero-rated food items are:

• ice cream, frozen pudding, ice milk, sherbet or frozen yogurt, and products containing them, in individual portions under 500 g or 500 ml;
• doughnuts, cookies, sweet-coated croissants, cakes, muffins, pastries, tarts, pies and similar products, in individual portions under 230 g or in packages of fewer than six units;
• puddings, flavoured gelatine, mousse and similar desserts, in individual portions;
• fruit salads and prepared fruit platters, and prepared vegetable platters;
• salted or seasoned seeds or nuts;
• bars or loose mixtures made primarily of rolled oats or other cereals, seeds, nuts or dried fruit.

These foods remain subject to QST at establishments where all or substantially all food and beverage sales are taxable under section 177 of the Act respecting the Québec sales tax (including most restaurants), through vending machines, and under catering contracts.

The hygiene products are toilet paper and facial tissues, which are zero-rated throughout the supply chain.

What it means

The two groups work differently. Toilet paper and facial tissues are zero-rated at every stage. For the food items, the relief is aimed at grocery-type retail: the same product stays QST-taxable when sold by most restaurants, through vending machines or under a catering contract, and Revenu Québec notes that QST and GST may apply differently along the supply chain.

The portion and package limits decide whether a given product qualifies, so a family-size tub of ice cream, for example, is outside the measure. Retailers should map product codes by item and pack size rather than by category, and keep GST charging unchanged.