No, as they are not always applicable. In the province of Quebec, the two taxes – sales tax (QST) of 9,975% and the Goods and Services Tax (GST) of 5% – are not applicable on residential rental leases. (Source Revenu Québec: Exempt Sales).
Some exceptions apply for certain units, in which case the GST (5%) and PST (9,975%) are applicable in addition to the tourist tax of 3% or $3.50 per night, depending on length of stay. (Source Revenu Québec: Tax on lodging).