Small Suppliers

If your annual taxable sales do not exceed $30,000, you are considered a small supplier (unless otherwise stipulated in the law). If you are a small supplier, you are not required to register and to collect GST and QST.

However, if you anticipate that your total annual taxable sales will exceed $30,000, you must register with Revenu Québec and collect the taxes. Your deadline for registering depends on whether you exceed the $30,000 threshold within the four preceding calendar quarters or within a single calendar quarter (This link will open a new window).

In calculating your taxable sales, you must include the following amounts:

• your and your associates' taxable and zero-rated sales worldwide
• taxable sales made to entities that are exempt from the taxes (such as the Québec government)

Important

You can register with Revenu Québec even if you are a small supplier. In this case, you must register for both the GST and the QST and you will be required to collect the taxes on all taxable sales.

Registering entitles you to claim ITCs and ITRs in respect of the purchases you made for the purpose of making taxable or zero-rated sales. Small suppliers, once they have registered, must maintain their registration in force for at least one year.