Generally, you are not required to pay GST/HST on services rendered outside Canada (or outside Québec under the QST system) or on intangible personal property you purchased from a non-resident that does not operate a business in Canada and is not required to register for the GST/HST or QST, provided the property or services are acquired for use exclusively (90% or more) in your commercial activities.

Taxable sales (other than zero-rated sales) of services and intangible personal property not acquired exclusively (90% or more) for commercial activities are subject to GST/HST and QST. The taxes are generally calculated on the amount charged for the sale of the services or property, which must have been made outside Canada.

Accordingly, if you are resident in Québec and you purchase services or intangible personal property from a non-resident that is not a registrant and does not operate a business in Canada, you must remit the GST and QST payable on the services or property to us.

If the non-resident vendor is a registrant and the sale is deemed to have been made in Québec (that is, in Canada), you must remit the GST and QST payable to the vendor.

If you are a registrant and you acquired services or intangible personal property in the course of your commercial activities, you can claim an input tax credit (ITC) and an input tax refund (ITR).