On May 25, 2026, the Québec government announced that certain food items and hygiene products would be zero-rated for QST purposes as of July 15, 2026.

The measure applies to the following food items:

• ice cream, frozen pudding, ice milk, sherbet or frozen yogurt, or any product that contains any of the foregoing, sold in individual portions of less than 500 g or less than 500 ml;
• doughnuts, cookies, croissants with sweetened coating, icing or filling, cakes, muffins, pastries, tarts, pies or similar products, sold in individual portions of less than 230 g or in packages of fewer than six units;
• pudding, including flavoured gelatine, mousse, flavoured whipped dessert product or any other products similar to pudding, sold in individual portions of less than 425 g;
• fruit salads and platters and arrangements of prepared fruit (cut, washed, etc.), together with, if applicable, any incidental accompaniments when supplied with the fruit for a single consideration;
• platters and arrangements of prepared vegetables (cut, washed, etc.), together with, if applicable, any incidental accompaniments when supplied with the vegetables for a single consideration;
• salted or seasoned seeds or nuts (where “seasoned” means a seasoning made all or substantially all of ingredients other than sugar or other sugars-based ingredients);
• mixtures made primarily of rolled oats or other cereals, seeds, nuts or dried fruit that are shaped into any form, such as a bar, or offered loose such as trail mix-style munchies.

However, supplies of the foods listed above will still be subject to QST when supplied at an establishment where all or substantially all sales of food or beverages are currently taxable under the Act respecting the Québec sales tax. Accordingly, no changes will be made to the rules that currently apply to such establishments, including most restaurants. Also, the measure will not apply to food sold through a vending machine or to food sold under a contract for, or in conjunction with, catering services.

Also, the usual QST collection rules will continue to apply throughout the supply chain. However, for supplies made in grocery stores and similar establishments, retail vendors that are registered for the QST will no longer have to collect QST on the above-mentioned food items (though they must continue to collect GST).

The measure applies to the following hygiene products:

• toilet paper;
• facial tissues.

These products will be zero-rated throughout the supply chain. Suppliers and retail vendors that are registered for the QST will no longer have to collect QST on them (though they must continue to collect GST).

For more information, see information bulletin 2026-4 (PDF – 315 KB) on the Ministère des Finances website.