Are You a Supplier Outside Québec?
Are you unsure as to whether you are a supplier outside Québec or an operator of a specified digital platform who is required to register for Québec sales tax (QST) purposes using the registration service reserved for suppliers outside Québec and to collect the tax when you make taxable supplies in Québec?
If you are a supplier located outside Québec who makes taxable supplies of services or corporeal or incorporeal movable property (tangible or intangible personal property) to consumers in Québec, this questionnaire is intended for you.
If you are an operator of a specified digital platform through which suppliers outside Québec make supplies of incorporeal movable property or services to consumers in Québec, this questionnaire is not intended for you. Please contact us to find out whether you are required to register for the QST using the registration service reserved for suppliers outside Québec and to collect the tax in respect of taxable supplies made in Québec through your platform.
The following questions will help you determine whether you are subject to the new measure applicable to suppliers outside Québec.
The wrong conclusion may be drawn from this questionnaire due to your understanding of the questions, your situation, your operational reality or your answers. Therefore, please contact us and we will confirm whether or not you are subject to the new obligation applicable to suppliers outside Québec.