Suppliers Outside Québec

Coronavirus (COVID-19)

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New rules for GST/HST and QST on online sales

On April 19, 2021, the Department of Finance Canada proposed legislative amendments concerning GST/HST on online sales. Québec has already announced that it intends to make the same changes to the QST system in order to harmonize with the GST system.

This page does not take into account the new rules that will come into effect on July 1, 2021. It will be updated shortly.

For more information, see information bulletin 2021-3 and the Additional Information document published with the 2021-2022 budget on the Ministère des Finances website.

Since January 1, 2019, certain suppliers outside Québec and certain operators of specified digital platforms have been required to register for the Québec sales tax (QST), to collect the QST on certain taxable supplies made in Québec and to remit the tax to us.

Are you a supplier outside Québec?

Interactive questionnaire

If you are a supplier located outside Québec who makes taxable supplies of services or movable property 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 in My Account for suppliers outside Québec.

Do not complete the questionnaire if you are an operator of a specified digital platform. Instead, contact us to find out if you are required to register for the QST using the registration service reserved for suppliers outside Québec, to collect the QST on taxable supplies made in Québec through your platform and to remit the tax to us.

Obligations

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

  • register for the QST using the registration service in My Account for suppliers outside Québec;
  • collect the QST at the rate of 9.975% on certain taxable supplies made in Québec; and
  • report and remit the QST collected.
Note

If you are an operator of a specified digital platform and you have a QST registration number that includes the letters "TQ" (TQ registration number), 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 platform by suppliers outside Québec. For more information, see Collecting the QST.

Contact us

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By telephone

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

By email

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