GST/QST Rules for Cleaning Services in Quebec: Residential, Commercial, Janitorial, and Specialized Cleaning

Introduction

Cleaning businesses in Quebec — including residential cleaners, commercial janitorial companies, carpet cleaners, window cleaners, post-construction cleanup crews, and specialized sanitation services — face specific GST/QST obligations.
Because cleaning services involve labour-only invoices, subcontractors, supply costs, and mixed residential–commercial clients, many service providers apply the wrong tax rules or fail to register on time.
Revenu Québec audits cleaning companies frequently due to underreported cash sales, unregistered operators, and missing invoices.
This guide explains when cleaning services are taxable, how GST/QST applies to different types of cleaning, and how to stay compliant.

Legal and Regulatory Framework

Under the Excise Tax Act (GST) and Quebec Taxation Act (QSTA):

• Cleaning services (residential or commercial) are generally taxable supplies at full GST (5%) and QST (9.975%).

• Only very limited types of care-related or exempt healthcare services fall outside GST/QST — not standard cleaning.

• Supplies, chemicals, and equipment used in cleaning form part of the taxable service.

• Subcontractors must also charge GST/QST if registered.

• Registration becomes mandatory once taxable revenues exceed $30,000 in a 12-month period.

• ITCs/ITRs may be claimed only on business-related expenses with proper documentation.

Authorities enforce:

• ETA s.165/QSTA s.16 (tax on taxable supplies)

• ETA s.221/QSTA s.22 (collection and remittance)

• ETA s.169(4)/QSTA s.39 (documentation requirements)

• ETA s.286/QSTA s.24 (books and records)

Key Court Decisions

Courts have held that:

• Residential and commercial cleaning services are fully taxable unless directly connected to exempt healthcare or social services (rare).

• Contractors who operate “cash only” remain liable for unpaid GST/QST and may face penalties.

• Missing invoices or incomplete subcontractor information justify denial of ITCs/ITRs.

• Cleaning related to exempt residential leases does not make the cleaning service exempt.

• Post-construction cleanup is fully taxable, even on new residential buildings.

These rulings confirm that cleaning is almost always a fully taxable service.

Why CRA and Revenu Québec Target These Issues

Cleaning and janitorial services are high-risk because:

• Many operators delay GST/QST registration.

• Cash transactions are common.

• Invoices are often incomplete or missing GST/QST numbers.

• Subcontractors may not be registered, creating ITC/ITR problems.

• Cleaning services for both residential and commercial clients create classification challenges.

• Post-construction cleanup generates large invoices that attract review.

• Supply purchases (chemicals, tools) are often miscoded, causing overclaimed credits.

Industries targeted include residential maid services, commercial janitorial companies, restoration services, carpet cleaning, window cleaning, and post-construction cleanup.

Mackisen Strategy

We help cleaning businesses stay compliant and avoid penalties.

1. Service Classification

We determine:

• Residential vs commercial cleaning

• Post-construction work

• Specialized cleaning (sanitization, mold, fire/smoke, flood cleanup)

• Exempt vs taxable service distinctions

2. Invoice & Subcontractor Compliance

We verify:

• Proper GST/QST numbers

• Valid invoice formatting

• Subcontractor registration

• Supply & equipment tax treatment

3. ITC/ITR Optimization

We review:

• Cleaning supplies

• Equipment purchases

• Vehicle & transportation costs

• Subcontractor charges

• Protective gear and uniforms

4. Record-Keeping & POS Setup

We implement:

• Receipt management

• Service log templates

• Monthly GST/QST reconciliation

• Clear service descriptions on invoices

5. Audit Defence

We prepare:

• Documentation packages

• Subcontractor proofs

• Industry benchmarks

• Legal arguments referencing ETA/QSTA

• Full representation before Revenu Québec

Real Client Experience

A cleaning company exceeded $30,000 in taxable revenues but waited more than a year before registering for GST/QST.
Revenu Québec issued an assessment exceeding $9,000 for uncollected tax.
Mackisen reviewed the client’s contracts, reconstructed invoices, and negotiated a reduction by demonstrating good-faith error and compliance improvements.
This case highlights why prompt registration is essential.

Common Questions

1. Are residential cleaning services taxable?
Yes — they are fully taxable.

2. Do subcontractors need to charge GST/QST?
Yes, if they are registered or required to be registered.

3. Can supplies used in cleaning be claimed as ITCs/ITRs?
Yes — with proper documentation.

4. Is post-construction cleaning taxable?
Yes — even on new residential buildings.

5. Does cleaning for an exempt residential landlord become exempt?
No — the cleaning service remains taxable.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps cleaning companies stay compliant while recovering the taxes they’re entitled to. Whether you run a residential maid service or a commercial janitorial company, our expert team ensures accurate reporting, proper invoicing, and protection from audit risk.

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GST/QST rules for cleaning services in Quebec — learn how tax applies to residential and commercial cleaning, post-construction cleanup, supplies, and subcontractors.