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

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

  • you do not carry on a business in Canada and do not have a permanent establishment in Canada; and
  • you do not have a TQ registration number.

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 in My Account for suppliers outside Québec if:

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 in My Account for suppliers outside Québec if:

Operators of specified digital platforms

As an operator of a specified digital platform, you may be required to register for the QST using the registration service in My Account for suppliers outside Québec if:

  • you do not have a TQ registration number;
  • you enable certain suppliers outside Québec to make taxable supplies of incorporeal movable property or services in Québec to consumers; and
  • you control the essential elements of the transactions between the suppliers outside Québec and consumers (such as billing, delivery, and the terms and conditions of the transactions).
Note

If you are an operator of a specified digital platform who has a TQ registration number, 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 certain suppliers outside Québec. For more information, see Collecting the QST.

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