If you carry on commercial activities as an operator or occupant of a flea market, you are subject to the same rules respecting registration for the goods and services tax (GST) and the Québec sales tax (QST) as most merchants.

However, if you are a small supplier, you are not required to register for the QST and the GST or to collect the taxes on your sales.

If you are not (or no longer) considered a small supplier, you must register for the QST and the GST, and collect and remit the taxes

• on the rental of tables or spaces if you are an operator
• on the services provided or the property sold (whether new or used) if you are an occupant

Operator

If you run a business as a flea market operator, you are required to provide us certain information in the course of your commercial activities.

Information to provide

Once a month, you must complete form VD-350.44, Déclaration concernant les marchés aux puces et autres commerces semblables (available in French only). Use the form to provide us with a list of the flea market's occupants. You must file the form for a given month no later than the 14th day of the following month.

In addition to providing us with the list of occupants, you must also post a list containing only the names of the flea market's occupants in full view of the public:

• at your principal place of business
• in a location at the flea market that the public can easily access

If you fail to submit form VD-350.44 in the prescribed time or to post the list of occupants in full view of the public, you are liable to a penalty of $100 per day until the return is filed or the list is posted.

Occupant

If you are the occupant of a flea market, you must provide certain information to the operator so that he or she can complete form VD-350.44 and prepare the list of occupants of the flea market.

Information to provide

Some of the information you are required to provide is as follows:

• your name
• your address
• your social insurance number
• your business name, your Québec enterprise number (NEQ), your identification number as well as your QST registration number, if applicable

If you fail to provide this information to the operator, you are liable to a penalty of $100 for each item of information not provided.