Construction holdback & GST/QST timing calculator
Holdbacks move your sales-tax timing: the GST/QST on the held-back portion generally isn’t collectible until the holdback is released. Enter a billing to see the split.
How this works
On a progress billing with a holdback, the GST/QST on the held-back portion generally becomes collectible only when the holdback is released or the holdback period expires — not on the invoice date. So the tax splits in two: the part on what’s payable now, and the part on the holdback that you account for later. Rates used: GST 5%, QST 9.975%. For the full rules, read holdbacks & your GST/QST timing. General estimate, not advice — confirm your treatment with us or your advisor.
FAQ
When is GST/QST due on a construction holdback?
Generally when the holdback is released or the holdback period expires, whichever is earlier — not on the original invoice date.
What tax rates does this use?
GST at 5% and QST at 9.975%, the standard Québec rates.