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Canada: Proposed sales tax relief on food items and hygiene products (Quebec)

Effective July 15, 2026

June 2, 2026

Quebec announced that it intends to enact Quebec sales tax (QST) relief on certain food items and two specific hygiene products, effective July 15, 2026.

The proposed QST relief has not yet been legislated or enacted, and specific legislative proposals may provide further details on the new measures.

Quebec also announced that it will harmonize with certain federal measures including accelerated capital cost allowance (CCA) for eligible liquified natural gas (LNG) equipment facilities, as well making permanent the tax exemption for individuals (other than trusts) on up to CA$10 million in capital gains realized on the sale of a business to an employee ownership trust or worker cooperative corporation.

Read a May 2026 report prepared by the KPMG member firm in Canada

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