Collecting the QST

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General system

If you are registered under the general QST system, click Collecting GST and QST to see what your collecting obligations are.

Once you have registered under the general QST system, you are required to collect the tax on all your taxable supplies in Québec, whether or not they are made to consumers and regardless of the recipients' QST registration status.

If you operate a digital platform, you also need to collect QST on other supplies (see below).

Operators of digital platforms

If you operate a distribution platform, once you have registered under the general QST system, you are required to collect the QST on the following taxable supplies (other than zero-rated supplies):

  • corporeal movable property delivered in Québec (excluding property shipped from outside Canada and delivered by courier or messenger) supplied through your platform by suppliers outside Québec who are not registered under the general QST system;
  • incorporeal movable property or services supplied in Québec through your platform by suppliers outside Québec who are not registered under the general QST system.

If you operate an accommodation platform, once you are registered under the general QST system, you must collect and remit the QST on the taxable supplies, other than zero-rated supplies, of short-term accommodation units made in Québec through your platform by a supplier who is not registered under the general QST system. You must also collect QST on your Québec accommodation-related supplies (e.g. booking and administrative fees).

Specified system

Once you are registered under the specified QST system, you are required to collect the tax at the rate of 9.975%, and remit it to us, when you make certain taxable supplies, other than zero-rated supplies, of property or services in Québec to specified Québec consumers.

In addition, if you operate a digital platform, once you are registered under the specified QST system, you are required to collect and remit the QST in respect of certain taxable supplies, other than zero-rated supplies, that suppliers not registered under the general QST system make through your digital platform.

Note

The QST in respect of taxable supplies made in Québec, other than zero-rated supplies, does not have to be collected from recipients who have a TQ registration number and provide you with it (in other words, from recipients who are registered under the general QST system).

Whether a supply recipient's usual place of residence is situated in Québec

A recipient is a specified Québec consumer if it is determined that their usual place of residence is in Québec and any two of the following pieces of information support that conclusion:

  • the recipient's billing address;
  • the recipient's home address;
  • the recipient's business address;
  • the IP address of the device used by the recipient at the time of the transaction (or some other geolocation information);
  • the recipient's payment-related information or other information used by the payment system (bank information or the billing address used by the bank);
  • the information from the recipient's identity module or other similar module (such as a SIM card);
  • the place at which a landline communication service is supplied to the recipient;
  • any other relevant information.

If, in the ordinary course of your business, you obtain two pieces of information indicating that the usual place of residence of the recipient of a supply is situated in Québec and at least two other pieces of information indicating that it is situated outside Québec, you must select the pieces of information that are the most reliable in determining the recipient's usual place of residence.

If, due to your business practices, you are unable to obtain two non-contradictory pieces of information to determine a recipient's usual place of residence, contact us.

If you obtain information leading you to conclude that a recipient's usual place of residence is in Québec, but the majority of the recipient's residential and business addresses are in Canada outside Québec, you must consider that the recipient does not usually reside in Québec.

Suppliers outside Canada who are not registered under the general GST/HST system

Once you are registered under the specified QST system, you must collect the QST on your taxable supplies, other than zero-rated supplies of incorporeal movable property or services made in Québec to specified Québec consumers, and remit the tax to us.

However, you do not have to collect the QST on your supplies of incorporeal movable property or services made in Québec to specified Québec consumers through a specified distribution platform the operator of which has a QST registration number that includes the letters "TQ" or "NR."

Suppliers outside Québec who are registered under the general GST/HST system

You must collect the QST on your taxable supplies, other than zero-rated supplies, of corporeal movable property, incorporeal movable property or services made in Québec to specified Québec consumers, and remit the tax to us, once you are registered under the specified QST system.

However, you do not have to collect the QST on your supplies of movable property or services made in Québec to specified Québec consumers through a specified distribution platform the operator of which has a QST registration number that includes the letters "TQ" or "NR."

Operators of distribution platforms

Once you are registered under the specified QST system, you must collect and remit the QST on the taxable supplies, other than zero-rated supplies, of movable property or services made in Québec to specified Québec consumers through your platform by a person not registered under the general QST system.

If you make taxable supplies in Québec as a supplier in addition to operating a digital platform, see:

  • Suppliers Outside Canada Who Are Not Registered Under the General GST/HST System (above)
  • Suppliers Outside Québec Who Are Registered Under the General GST/HST System (above)

Operators of accommodation platforms

Once you are registered under the specified QST system, you must collect and remit the QST on the taxable supplies, other than zero-rated supplies, of short-term accommodation units made in Québec through your platform to a recipient that does not have a TQ registration number by a person that does not have a TQ registration number either.

You must also collect and remit the QST on taxable (other than zero-rated) Québec accommodation-related supplies, such as booking and administrative fees, that are made to a person that does not have a TQ registration number.

If you make other taxable supplies in Québec as a supplier in addition to operating a digital platform, see:

  • Suppliers Outside Canada Who Are Not Registered Under the General GST/HST System (above)
  • Suppliers Outside Québec Who Are Registered Under the General GST/HST System (above)

Contact us

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