Specified distribution platform operators and accommodation platform operators must file an information return in addition to meeting their other obligations. Likewise, anyone that supplies storage services in Québec to facilitate the sale of property by non-residents must file a notice.

Information returns

Platform operators

Distribution platform operators that are registered for the QST (or are required to be) must file an information return each calendar year with regard to supplies of corporeal movable property delivered in Québec other than by mail or courier from outside Canada.

Accommodation platform operators that are registered for the QST (or are required to be) must file an information return each calendar year with regard to supplies of short-term accommodation units in Québec made in a given calendar year.

Supplies of corporeal movable property

Every person that is registered for the QST under the general system and operates a distribution platform used to make qualifying or designated qualifying supplies of corporeal movable property must file an information return for the supplies.

Specifically, the information return covers supplies of corporeal movable property delivered in Québec, excluding:

• corporeal movable property delivered by mail or courier from a location outside Canada;
• exempt and zero-rated supplies of property;
• property supplied during a flight or trip outside Québec.

Operators must complete form VD-477.18.7-V, Information Return for Distribution Platform Operators, for every calendar year in which such supplies were made using their platform and file it by July 1 of the following calendar year.

Supplies of short-term accommodation units in Québec

Every person that operates an accommodation platform used to make supplies of short-term accommodations in Québec is required to file an information return for the supplies.

Operators must complete form VD-477.18.8-V, Information Return for Accommodation Platform Operators, for every calendar year in which such supplies were made using their platform and file it by July 1 of the following calendar year.

Notices

Suppliers of storage services

The operator of a business that stores, in Québec, corporeal movable property offered for sale by a non-resident of Québec must file a Notice Concerning Storage Services in Québec (form VD‑477.18.6-V) by the applicable deadline:

• January 1, 2022, if, on July 1, 2021, the business was providing a service of storing, in Québec, corporeal movable property offered for sale by a non-resident of Québec; or
• six months following the day the business last began providing a service of storing, in Québec, corporeal movable property offered for sale by a non-resident of Québec.

Such businesses must also keep records containing the following information about their storage services :

• the address of each of their storage facilities;
• the number of suppliers outside Québec that stored movable corporeal property in each facility.

The records must also contain the following information about each supplier outside Québec that stored movable corporeal property:

• name;
• address;
• QST number (if applicable);
• GST number (if applicable).

Businesses whose storage services are incidental to the supply of a freight transportation service do not have to file form VD-477.18.6-V.