Flea Markets

In a flea market (This link will open a new window), the operators (This link will open a new window) and the occupants (This link will open a new window) are subject to the same rules respecting registration for the GST and the QST as most other merchants, whether the merchandise they sell is new or used.

However, persons considered to be small suppliers are not required to register for the GST and the QST or to collect the taxes on sales.

Operators or occupants who are not (or who are no longer) small suppliers must register for the GST and the QST and collect the taxes on their sales as follows:

• operators collect the taxes on the rental of a table or space
• occupants collect the taxes on sales of services and new or used goods

The taxes must be remitted to Revenu Québec.

Note

A person who occasionally sells, at a flea market, personal objects that he or she no longer uses is not considered to be engaged in a commercial activity.

For more information, consult the brochure Flea Markets (IN-255-V).