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:

• determine whether you are a person required to use the registration service reserved for suppliers outside Québec;
• register for the QST using the registration service reserved for suppliers outside Québec;
• collect the QST at the rate of 9.975% on certain taxable supplies made in Québec to consumers; and
• report and remit the QST collected.

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.

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