Suppliers Outside Québec

In the 2018-2019 Budget Speech, the Québec government announced that certain suppliers outside Québec would be required to register for Québec sales tax (QST) purposes, to collect the QST on certain taxable supplies they make in Québec to consumers and to remit the tax to us. The government also announced that operators of certain digital platforms for the distribution of property or services who enable certain suppliers outside Québec to make taxable supplies of incorporeal movable property or services in Québec to consumers may be required to register for the QST using the registration service reserved for suppliers outside Québec, to collect the QST on such supplies and to remit it to us.

If you are a supplier outside Québec or an operator of a digital platform for the distribution of property or services, you may have to:

Notes

The registration service reserved for suppliers outside Québec can currently be used by suppliers outside Canada who are not registered for the GST/HST. In 2019, certain other suppliers outside Québec will also be able to use this service.

If you are an operator of a digital platform for the distribution of property or services who has registered for the QST in one of the usual ways, you may be required to collect and remit to us the QST on the taxable supplies of incorporeal movable property and services made in Québec to consumers through your digital platform by suppliers outside Québec who have not registered for the QST in one of the usual ways. For more information, see Collecting the QST.

Questionnaire regarding the obligation to register for the QST

If you are a supplier located outside Québec who makes supplies of incorporeal movable property or services in Québec to consumers, please complete our interactive questionnaire to help you determine whether you are required to register for the QST using the registration service reserved for suppliers outside Québec.

Contact Us

Didn't find what you were looking for? Leave us a voicemail or send us an email and we will contact you as soon as possible.

By telephone

1 833 372-3850 (Canada and the U.S.: toll-free)
1 819 348-9735 (other countries: long-distance charges apply)

Telephone service hours

Monday, Tuesday, Thursday and Friday: 8:30 a.m. to 4:30 p.m. (Eastern time)
Wednesday: 10:00 a.m. to 4:30 p.m. (Eastern time)

By email

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter