At a glance
- Quebec sales tax changes take effect July 15, 2026.
- Certain food and hygiene products will become zero-rated for QST purposes.
- The QST exemption will apply to fruit salads, salted or seasoned nuts, toilet paper, and other products.
- Businesses should proactively review tax coding and pricing processes to prepare for the changes.
The Quebec government has announced changes to remove the Quebec sales tax (QST) from certain food items and hygiene products by making them zero-rated effective July 15, 2026.
Food items affected
These measures will apply to select food items for human consumption that are not already zero-rated under the current rules. This includes certain products that are currently subject to QST because they are sold in single servings or in quantities of fewer than six units (e.g., ice cream and similar products, sweetened baked goods, pudding and similar products, but not beverages).
The QST exemption will also apply to:
- fruit salads, cut fruit platters and arrangements, and incidental accompaniments;
- cut vegetable platters and arrangements, and incidental accompaniments;
- salted or seasoned seeds or nuts (other than where the seasoning is sugar or sugar-based); and
- mixtures made primarily of rolled oats or other cereals, seeds, nuts, or dried fruit, whether shaped into a bar or sold loose as trail mix-style snacks (e.g., granola).
Hygiene products affected
In addition, the following categories of paper hygiene products for human use will become zero-rated:
- toilet paper; and
- facial tissues.
Important exclusions
Businesses should note that the new zero-rating will not apply in all circumstances. The listed food items will remain subject to QST when supplied at establishments where all or substantially all sales of food or beverages are taxable under current QST rules, including most restaurants.
The measure will also not apply to food sold through vending machines or to food sold under, or in conjunction with, catering contracts.
What this means for businesses
Businesses that sell affected products in Quebec should review their QST tax coding, point-of-sale systems, invoicing processes, product master data, and customer-facing pricing before the July 15, 2026, effective date, keeping in mind that goods and services tax (GST) will continue to apply to these products. Retailers and suppliers should also consider whether products sold in multiple formats—such as single servings, multi-packs, prepared platters, bars, or loose snack mixes—are correctly classified under the new rules.
How BDO can help
Our tax professionals can help you assess whether your products qualify for zero-rating, update your QST compliance processes, and prepare for system and pricing changes before the measure takes effect.
The information in this publication is current as of May 28, 2026.
This publication has been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The publication cannot be relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice. Please contact BDO Canada LLP to discuss these matters in the context of your particular circumstances. BDO Canada LLP, its partners, employees and agents do not accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information in this publication or for any decision based on it.