Collecting the QST

Once you have registered for Québec sales tax (QST) purposes using the registration service reserved for suppliers outside Québec, you are required to collect the tax at the rate of 9.975% 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, you are required to collect the QST in respect of certain taxable supplies, other than zero-rated supplies, of incorporeal movable property or services made in Québec to specified Québec consumers through your digital platform by:

  • suppliers outside Québec who have not registered for the QST using the registration service reserved for suppliers outside Québec and who have not registered for the QST in one of the usual ways;
  • suppliers outside Québec who have registered for the QST using the registration service reserved for suppliers outside Québec.

However, you are not required to collect the QST in respect of the taxable supplies of incorporeal immovable property or services made in Québec to specified Québec consumers through your digital platform by suppliers outside Québec who have registered for the QST in one of the usual ways.

Note

If you have registered for the QST using the registration service reserved for suppliers outside Québec, the QST in respect of taxable supplies, other than zero-rated supplies, does not have to be collected from recipients who have registered for the QST in one of the usual ways and provide you with their QST registration numbers.

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

A person's usual place of residence is situated in Québec if any two of the following pieces of information support that conclusion:

  • the person's billing address;
  • the person's home or business address;
  • the IP address of the device used by the person at the time of the transaction (or some other geolocation information);
  • the person's banking information;
  • the information from a subscriber identity module (SIM) card used by the person;
  • the address associated with the person's landline telephone service;
  • any other relevant information.

If, in the ordinary course of your business, you obtain two pieces of information indicating that a person's usual place of residence 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 person'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 person's usual place of residence, contact us.

Suppliers located outside Canada who are not registered for the goods and services tax/harmonized sales tax (GST/HST)

Beginning January 1, 2019, if you have registered for the QST using the registration service reserved for suppliers outside Québec, 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.

However, you do not have to collect the QST on your supplies of incorporeal movable property or services made through a digital platform operated by another person who has registered for the QST using the registration service reserved for suppliers outside Québec or in one of the usual ways.

Suppliers located outside Canada who are registered for the GST/HST

Beginning September 1, 2019, if you have registered for the QST using the registration service reserved for suppliers outside Québec, 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.

However, you do not have to collect the QST on your supplies of incorporeal movable property or services made through a digital platform operated by another person who has registered for the QST using the registration service reserved for suppliers outside Québec or in one of the usual ways.

Suppliers located in Canada but outside Québec who are registered for the GST/HST

Beginning September 1, 2019, if you have registered for the QST using the registration service reserved for suppliers outside Québec, 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.

However, you do not have to collect the QST on your supplies of incorporeal movable property or services made through a digital platform operated by another person who has registered for the QST using the registration service reserved for suppliers outside Québec or in one of the usual ways.

Operators of digital platforms for the distribution of property or services

January 1 to August 31, 2019

If you register for the QST in one of the usual ways on any day during the period from January 1 to August 31, 2019, you must collect the QST on the following supplies beginning on that registration date:

  • your taxable supplies, other than zero-rated supplies, of corporeal movable property, incorporeal movable property or services made in Québec (regardless of whether your supplies are made through a digital platform operated by another person);
  • the taxable supplies, other than zero-rated supplies, of incorporeal movable property or services made in Québec to specified Québec consumers through your digital platform by suppliers located outside Canada who are not registered for the GST/HST and have not registered for the QST in one of the usual ways.

If you register for the QST using the registration service reserved for suppliers outside Québec on any day during the period from January 1 to August 31, 2019, you must collect the QST on the following supplies beginning on that registration date:

  • your taxable supplies, other than zero-rated supplies, of incorporeal movable property or services made in Québec to specified Québec consumers (other than your supplies made through a digital platform operated by another person who has registered for the QST using the registration service reserved for suppliers outside Québec or in one of the usual ways);
  • the taxable supplies, other than zero-rated supplies, of incorporeal movable property or services made in Québec to specified Québec consumers through your digital platform by suppliers located outside Canada who are not registered for the GST/HST and have not registered for the QST in one of the usual ways.
Beginning September 1, 2019

If you register for the QST in one of the usual ways on or after September 1, 2019, you must collect the QST on the following supplies beginning on that registration date:

  • your taxable supplies, other than zero-rated supplies, of corporeal movable property, incorporeal movable property or services made in Québec to specified Québec consumers (regardless of whether your supplies are made through a digital platform operated by another person);
  • the taxable supplies, other than zero-rated supplies, of incorporeal movable property or services made in Québec to specified Québec consumers through your digital platform by suppliers located outside Canada who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST);
  • the taxable supplies, other than zero-rated supplies, of incorporeal movable property or services made in Québec to specified Québec consumers through your digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST).

If you register for the QST using the registration service reserved for suppliers outside Québec on or after September 1, 2019, you must collect the QST on the following supplies beginning on that registration date:

  • your taxable supplies, other than zero-rated supplies, of incorporeal movable property or services made in Québec to specified Québec consumers (other than your supplies made through a digital platform operated by another person who has registered for the QST using the registration service reserved for suppliers outside Québec or in one of the usual ways);
  • your taxable supplies, other than zero-rated supplies, of corporeal movable property made in Québec to specified Québec consumers, if you are located outside Canada and are registered for the GST/HST (regardless of whether your supplies are made through a digital platform operated by another person);
  • your taxable supplies, other than zero-rated supplies, of corporeal movable property made in Québec to specified Québec consumers, if you are located in Canada but outside Québec and are registered for the GST/HST (regardless of whether your supplies are made through a digital platform operated by another person);
  • the taxable supplies, other than zero-rated supplies, of incorporeal movable property or services made in Québec to specified Québec consumers through your digital platform by suppliers located outside Canada who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST);
  • the taxable supplies, other than zero-rated supplies, of incorporeal movable property or services made in Québec to specified Québec consumers through your digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST).

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