On May 25, 2026, the Government of Quebec announced proposed changes to the Quebec Sales Tax (QST) on certain food items for human consumption and hygiene products, effective July 15, 2026.
Under the proposed rules, several products that are currently taxable will become zero-rated (taxed at a rate of 0%) for QST purposes.
These changes will not apply to sales made in establishments where all or substantially all of the sales of food and beverages are currently taxable under the existing QST rules such as at most restaurants. The measure will also not apply to food sold through vending machines or catering services.
Accordingly, the proposed changes are expected to primarily affect grocery stores, bakeries, as well as other distributors of food and hygiene products. Businesses impacted by these measures should contact their point-of-sale and accounting system providers promptly to ensure that the necessary updates are implemented before the effective date.
The proposed changes may also affect wholesalers and distributors throughout the supply chain, as certain products that were previously taxable will now qualify as zero-rated at all stages of distribution.
Effective July 15, 2026, the following items will become zero-rated for QST purposes:
- Ice cream and similar frozen dessert products (when sold in single servings or quantities fewer than six units).
- Sweetened baked goods such as doughnuts, cookies, pastries and muffins (when sold in single servings or quantities fewer than six units).
- Pudding and similar products (when sold in single servings or quantities fewer than six units).
- Fruit salads, platters and arrangements of cut fruits, including those containing incidental accompanying items.
- Platters and arrangements of cut vegetables including those containing incidental accompanying items.
- Salted or seasoned seeds and nuts, provided the seasoning ingredients are made almost exclusively of products other than sugar or other sugar-based ingredients.
- Mixtures made primarily of rolled oats, cereals, seeds, nuts or dried fruit, including products sold loose or shaped into bars or similar forms (for example, granola bars and trail mix)
- Toilet paper.
- Facial tissues.
We will update this publication once the legislation is finalized.
Please consult your Crowe BGK advisor should you require assistance implementing these new measures.