Persons Required to Use the Registration Service Reserved for Suppliers Outside Québec

You may have to register for Québec sales tax (QST) purposes using the registration service reserved for suppliers outside Québec if:

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

As a supplier located outside Canada who makes taxable supplies of incorporeal movable property or services in Québec to consumers, you may be required to register for the QST using the registration service reserved for suppliers outside Québec if:

  • you do not carry on a business in Québec and do not have a permanent establishment in Québec;
  • you have not registered for the QST in one of the usual ways; and
  • you are not registered for goods and services tax/harmonized sale tax (GST/HST) purposes.

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

As a supplier located outside Canada who makes taxable supplies of corporeal movable property, incorporeal movable property or services in Québec to consumers, you may be required to register for the QST using the registration service reserved for suppliers outside Québec if:

  • you do not carry on a business in Québec and do not have a permanent establishment in Québec;
  • you have not registered for the QST in one of the usual ways; and
  • you are registered for the GST/HST.

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

As a supplier located in Canada but outside Québec who makes taxable supplies of corporeal movable property, incorporeal movable property or services in Québec to consumers, you may be required to register for the QST using the registration service reserved for suppliers outside Québec if:

  • you do not carry on a business in Québec and do not have a permanent establishment in Québec;
  • you have not registered for the QST in one of the usual ways; and 
  • you are registered for the GST/HST.

Operators of digital platforms for the distribution of property or services

As an operator of a digital platform for the distribution of property or services who enables suppliers outside Québec who have not registered for the QST in one of the usual ways to make taxable supplies of incorporeal movable property or services in Québec to consumers, you may be required to register for the QST using the registration service reserved for suppliers outside Québec if:

  • you have not registered for the QST in one of the usual ways; and
  • you control the essential elements of the transactions between the suppliers and consumers, such as billing, delivery, and the terms and conditions of the transactions.
Note

If you are an operator of a digital platform for the distribution of property or services who has registered for the QST in one of the usual ways, you may be required to collect and remit to us the QST on the taxable supplies of incorporeal movable property or services made in Québec to consumers through your digital platform by suppliers outside Québec who have not registered for the QST in one of the usual ways. For more information, see Collecting the QST.

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