Suppliers Outside Québec

Note

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

End of note

This section of our website uses the terms "specified system" and "general system" to differentiate between the two Québec sales tax (QST) systems. Elsewhere on our site, "QST registration" refers to the general QST.

End of note

Certain suppliers outside Québec and certain operators of digital platforms are required to register for the QST, to collect the tax on certain taxable supplies made in Québec and to remit the amounts to us.

Obligations

If you are a supplier outside Québec or an operator of a digital platform, you may have to:

register for the QST under the specified system or the general one;
collect the QST at the rate of 9.975% on certain taxable supplies made in Québec;
report and remit the QST collected; and
file an information return, if required.