On May 25, 2026, the Ministère des Finances du Quebec released Information Bulletin 2026-4 announcing several tax measures intended to help Quebec residents deal with rising living costs, as well as Quebec’s harmonization with certain federal tax measures announced in the Spring Economic Update 2026.
The measures include changes to the Quebec sales tax (“QST”) system to zero-rate certain food items and hygiene products.
Zero-Rating of Certain Food Items and Hygiene Products
Effective July 15, 2026, Quebec will introduce new QST zero-rating measures for certain food items and hygiene products.
The newly zero-rated food items include:
- Certain single-serving snack foods and sweetened baked goods currently taxable under the existing QST grocery rules.
- Fruit salads and fruit platters.
- Vegetable platters.
- Salted or seasoned nuts and seeds.
- Trail mix-style products and similar mixtures.
The following hygiene products will also become zero-rated:
- Toilet paper.
- Facial tissues.
Exceptions
The zero-rating measures will generally not apply to:
- Restaurants and similar establishments where substantially all food and beverage sales are taxable.
- Food sold through vending machines.
- Food sold under catering arrangements.
These changes will apply to supplies made after July 14, 2026.
Implications for Businesses
Businesses selling affected products in Quebec should review:
- Point-of-sale systems.
- Product tax coding.
- Invoicing procedures.
- Internal tax determination systems.
Businesses should ensure systems are updated before the July 15, 2026 implementation date.
If you have any questions regarding the foregoing and how it may affect you or your business, please contact your Crowe Soberman advisor.
While this article provides general information, Crowe Soberman recommends that you speak with your tax advisor before taking specific tax planning steps. Information is current to June 4, 2026. The information is of a general nature and is not intended to address the particular circumstances of an individual or entity. We endeavor to provide accurate and timely information; however, there is no guarantee that such information is accurate in the future.
Frédéric Pansieri
Partner,
Indirect Tax
Frédéric Pansieri Professional Corporation
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