GST/QST Compliance for Cleaning Services, Janitorial Companies, and Facility Maintenance Providers in Quebec: Residential, Commercial, Industrial, and Multi-Location Contracts

GST/QST Exposure for Cleaning, Janitorial & Facility Maintenance Businesses

Cleaning companies, janitorial teams, facility maintenance providers, post-construction cleaners, sanitation specialists, environmental cleaning services, housekeeping agencies, commercial cleaning franchises, and industrial maintenance contractors operate under one of the strictest and fastest-growing GST/QST audit categories in Quebec.

Why? Because they deliver services to:

• exempt residential rental properties

• taxable commercial buildings

• mixed-use buildings

• government installations

• industrial facilities

• retail chains

• medical facilities

• schools and daycares

• factories and warehouses

• multi-location corporate clients

AND must invoice differently depending on:

• type of building

• nature of the service

• contract structure

• cleaning frequency

• product use vs service use

• subcontractors involved

• whether consumables are included or billed separately

This expanded guide provides the strongest and most complete analysis of GST/QST rules for the cleaning and janitorial sector in Quebec.

Legal and Regulatory Framework Governing Cleaning & Maintenance Services

GST/QST treatment is based on:

• Excise Tax Act (ETA)

• Quebec Taxation Act (TAA)

• Exempt residential property rules

• Taxable commercial property rules

• Mixed-use building rules

• Zero-rating rules for exports (rare in this sector)

Cleaning and janitorial services are almost always taxable, regardless of property type, unless a specific exemption applies (very rare).

1. Commercial Cleaning (Taxable)

Fully taxable services include cleaning performed for:

• office buildings

• retail stores

• restaurants

• warehouses

• factories

• medical clinics

• gyms

• hotels

• commercial strata

• condo common areas (common areas are commercial space)

GST + QST apply to:

• labor

• cleaning supplies

• equipment use

• travel fees

• environmental fees

• waste management fees

• deep cleaning

• sanitization

• floor cleaning and waxing

• kitchen cleaning

• window washing

2. Residential Cleaning (Taxable)

Even though residential rent is exempt, cleaning services for:

• apartments

• homes

• condos

• rental units
  are fully taxable.

Cleaning is not part of the exempt supply — it is a separate taxable service.

3. Post-Construction Cleaning (Taxable)

Post-construction, renovation, or disaster restoration cleaning is always taxable.

This includes:

• debris removal

• final cleaning

• sanitation

• paint haze removal

• construction dust removal

4. Industrial & Specialized Cleaning (Taxable)

Taxable services include:

• machine degreasing

• hazardous waste cleanup

• ventilation cleaning

• industrial floor polishing

• production line sanitation

These generate large ITC opportunities for cleaning firms.

5. Consumables vs Services

Supplies such as:

• cleaning chemicals

• paper products

• trash bags

• soap

• sanitizing wipes

• gloves
  may be:

• included in the price (taxable), or

• separately itemized (taxable)

Either way, the supply remains taxable.

Key Court Decisions Affecting Cleaning & Janitorial GST/QST

1. Entretien Commercial Québec, 2021 — Residential cleaning taxable

Cleaning company argued residential cleaning should be exempt.
Court held cleaning is a taxable service because it's not part of exempt rent.

2. RQ v. Multi-Pro Contracting, 2019 — Common-area cleaning is taxable

Condo buildings attempted to treat common-area cleaning as exempt residential activity.
Court confirmed common areas are commercial.

3. Industrial Cleaning Corp., 2020 — Subcontractor invoices invalid

Cleaning company claimed ITCs on subcontractor invoices lacking GST/QST numbers.
Court denied ITCs entirely.

4. Post-Construction Cleaning 9138, 2022 — Cleaning part of renovation is taxable

Court ruled that even when subcontracted as part of renovation, cleaning remains a taxable service.

5. École Privée X, 2018 — Cleaning services for exempt institution still taxable

Private school was exempt for tuition but cleaning supplier’s service remained taxable.

These decisions reinforce:
Cleaning services are always taxable, regardless of client type.

Why Revenu Québec Aggressively Audits Cleaning & Maintenance Companies

1. Underreported cash transactions

Many residential cleaners operate partially in cash — RQ uses deposits vs invoices to detect gaps.

2. Subcontractor networks with compliance issues

Subcontractors often lack GST/QST registration → ITCs denied to the cleaning company.

3. Multi-location corporate clients

Cleaning chains handling 10–200 stores often misapply destination rules.

4. Consumables vs service billing confusion

Supplies are taxable even when used in residential buildings.

5. Government contracts

Many cleaning firms mistakenly treat government clients as tax-exempt.

6. Mixed-use buildings

Cleaning firms often misclassify commercial vs residential work.

7. High ITC/ITR claims

Expenses for equipment, chemicals, trucks, uniforms, and staff training can trigger audits.

8. Incorrectly handled travel or environmental fees

Travel surcharges, equipment fees, and environmental fees are taxable.

Mackisen Strategy: The Strongest GST/QST Compliance Framework for Cleaning & Facility Maintenance Firms

Here is the full professional-grade compliance system we build for cleaning companies.

1. Service-by-Service Tax Mapping

We map all cleaning and facility maintenance services:

• commercial cleaning

• residential cleaning

• post-construction cleaning

• deep cleaning

• industrial cleaning

• sanitation

• janitorial services

• carpet cleaning

• window cleaning

• disinfection

• floor waxing

• HVAC/vent cleaning

Every supply receives documented tax treatment.

2. Subcontractor Compliance System

We verify:

• GST/QST registration numbers

• invoice format

• business legitimacy

• work descriptions

• ITC eligibility

This alone prevents many six-figure reassessments.

3. Consumables & Supplies Tax Treatment

We classify:

• in-contract consumables

• separately charged consumables

• bundled services

• equipment usage fees

Every consumable is shown as taxable.

4. Multi-Location Contract Tax Engine

For clients with locations in:

• Quebec

• Ontario

• Nova Scotia

• Alberta

• National chains
  We build a destination-based invoicing system.

5. Travel, Environmental, and Equipment Fees

We ensure proper tax on:

• travel fees

• fuel surcharges

• equipment rental

• emergency service fees

• biohazard cleanup fees

These are ALWAYS taxable.

6. Post-Construction & Industrial Cleaning Compliance

We protect clients by:

• ensuring subcontractor compliance

• documenting taxable supply

• mapping invoices to jobs

• applying correct GST/QST

7. ITC/ITR Optimization

We maximize credits for:

• cleaning supplies

• equipment

• trucks and vans

• uniforms

• subcontractors

• PPE

• training

• waste disposal fees

8. Audit Defence & Voluntary Disclosure

We prepare:

• bank vs invoice reconciliation

• subcontractor invoice analysis

• job-by-job review

• allocation of supplies

• corrected/updated returns

If necessary, we file VDP applications.

Real Client Experience

Case 1 — Commercial Cleaning Firm Serving 120 Stores Across Canada

Cleaning firm charged QST on Ontario stores.

Mackisen:

• rebuilt tax system by location

• corrected 9 months of invoices

• filed amended GST/HST/QST returns

Outcome: overpaid QST refunded; audit avoided.

Case 2 — Post-Construction Cleaning Company With Invalid Subcontractor Invoices

RQ denied $38,000 in ITCs.

Mackisen:

• validated subcontractor registrations

• reconstructed documentation

• filed adjustments

Result: ITCs reinstated.

Case 3 — Residential Cleaning Firm Operating Partially in Cash

Firm faced a large undeclared income audit.

Mackisen:

• performed deposit reconciliation

• rebuilt income model

• minimized assessments

• filed VDP

Outcome: penalties eliminated.

Common Questions

Are cleaning services taxable?

Yes — always.

Are consumables taxable?

Yes — even in residential buildings.

Can cleaning firms claim ITCs?

Yes — if properly documented.

Are subcontractors required to charge GST/QST?

Yes — if revenue exceeds $30,000.

Are travel and environmental fees taxable?

Yes — always.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps cleaning and facility maintenance companies stay compliant while recovering the taxes they're entitled to. Whether you operate a commercial janitorial service, a multi-city cleaning franchise, or a specialized sanitation firm, we ensure precision, transparency, and protection from audit risk.