Special rules under the QST system

Regardless of the amount of your annual taxable sales and of whether you are registered for the GST, you must register for the QST if

• you sell tobacco products at retail;
• you sell fuel at retail;
• you sell alcoholic beverages (unless you hold a "reunion permit");
• you are engaged in the retail sale or the leasing of new tires;
• you sell or lease new or used road vehicles.

Even if you have small-supplier status, you must always collect QST in respect of the above-mentioned activities.

This does not affect your small-supplier status in respect of your other commercial activities.