Collecting the QST

Once you have registered for the Québec sales tax (QST) using the registration service in My Account for suppliers outside Québec, 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 specified digital platform, you are required to collect and remit 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;
  • suppliers outside Québec who have registered for the QST using the registration service in My Account for suppliers outside Québec.

However, you are not required to collect the QST in respect of the taxable supplies of incorporeal movable property or services made in Québec to specified Québec consumers through your digital platform by suppliers outside Québec who have a QST registration number that includes the letters "TQ" (TQ registration number).

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 a TQ registration number and provide you with it.

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

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

  • the recipient's billing address;
  • the recipient's home or 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 bank information or the billing address used by the bank;
  • the information from a subscriber identity module (SIM) card used by 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.

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

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, from the date you register for the QST using the registration service in My Account for suppliers outside Québec.

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

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

Effective September 1, 2019, 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, as soon as you register for the QST using the registration service in My Account for suppliers outside Québec.

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

Operators of specified digital platforms

You must collect the QST on 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 Québec, from the date you register for the tax.

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

  • Suppliers located outside Canada who are not registered for the GST/HST
  • Suppliers located outside Québec who are registered for the GST/HST

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