Operators of Specified Digital Platforms
You are required to register for the Québec sales tax (QST) using the registration service in My Account for suppliers outside Québec if:
- you do not have a QST registration number that includes the letters "TQ" (TQ registration number);
- you enable certain suppliers outside Québec to make taxable supplies of incorporeal movable property or services in Québec to consumers through your specified digital platform; and
- over the 12-month period preceding a particular calendar month, your specified threshold, that is, the total value of such taxable supplies and certain taxable supplies you made in Québec to consumers, is more than $30,000.
If, on January 1, 2019, your specified threshold is $30,000 or less, you are not required to be registered for the QST on that date. However, you must recalculate your specified threshold on the first of every month thereafter to determine whether it is more than $30,000. If it is, you must register for the QST using the registration service in My Account for suppliers outside Québec.
If you operate a specified digital platform and also operate a digital accommodation platform, you may have to register for the tax on lodging as of January 1, 2020, and collect and remit the tax.
You may also need to register for, collect and remit the tax if you operate a digital accommodation platform you use to offer for rent one or more accommodation units located in the 21 Québec tourism regions where the tax on lodging applies.
For more information about this new obligation, see Tax on Lodging.
Calculating the total value of taxable supplies (specified threshold)
To determine whether you are required to register for the QST using the registration service in My Account for suppliers outside Québec, you must take into account the value of certain taxable supplies made by you and by suppliers outside Québec who use your platform when you calculate your specified threshold. Such supplies vary depending on your situation and when you do calculation.
Effective January 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if your specified threshold with regard to the following taxable supplies is more than $30,000:
- your supplies of incorporeal movable property or services made in Québec to consumers (other than supplies made through a specified digital platform operated by another person);
- the supplies of incorporeal movable property or services made in Québec to consumers through your specified digital platform by suppliers located outside Canada who are not registered for the goods and services tax/harmonized sales tax (GST/HST) and who do not have a TQ registration number.
If your specified threshold is $30,000 or less on January 1, 2019, you are not required to be registered for the QST on that date. However, you must recalculate your specified threshold on the first of every month thereafter during the period from January 1 to August 1, 2019, to determine whether it is more than $30,000. If it is, you must register for the QST using the registration service in My Account for suppliers outside Québec.
Also, if you were not registered for the QST in August 2019, you must recalculate your specified threshold as of September 1, 2019. Refer to the situation below that applies to you.
Calculating the total value of taxable supplies (specified threshold from January 1 to August 1, 2019)
The operator of a specified digital platform who is located outside Canada and is not registered for the GST/HST makes taxable supplies in Québec to consumers in 2018, or enables suppliers to make such supplies through the operator's platform.
On January 1, 2019, the operator calculates its specified threshold (the total value of the following supplies made from January 1 to December 31, 2018):
- supplies of incorporeal movable property or services made in Québec by the operator (other than supplies made through a specified digital platform operated by another person);
- supplies of incorporeal movable property or services made in Québec through the operator's platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number.
The total value is $30,811. Since its specified threshold is more than $30,000, the operator must be registered for the QST as of January 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.
| Types of supplies | Taxable supplies made in Québec to consumers from January 1 to December 31, 2018 | Specified threshold calculated at January 1, 2019 |
|---|---|---|
| Corporeal movable property supplied by the operator | $4,302 | - |
| Incorporeal movable property or services supplied by the operator | $22,596 | $22,596 |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $8,462 | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $1,342 | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $8,215 | $8,215 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST or who have a TQ registration number | $2,406 | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec | $2,692 | - |
| Total | $50,015 | $30,811 |
The operator of a specified digital platform who is located outside Canada and is not registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and in January 2019, or enables suppliers to make such supplies through the operator's platform.
On January 1, 2019, the operator calculates its specified threshold (the total value of the following supplies made from January 1 to December 31, 2018):
- supplies of incorporeal movable property or services made in Québec by the operator (other than supplies made through a specified digital platform operated by another person);
- supplies of incorporeal movable property or services made in Québec through the operator's platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number.
The total value is $29,653. Since its specified threshold is less than $30,000, the operator is not required to be registered for the QST as of January 1, 2019.
The operator recalculates its specified threshold on February 1, 2019. The total value of supplies made from February 1, 2018, to January 31, 2019, is $31,667. Since its specified threshold is more than $30,000, the operator is required to register for the QST using the registration service in My Account for suppliers outside Québec as of February 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from | Specified threshold calculated at | ||
|---|---|---|---|---|
| January 1 to December 31, 2018 | February 1, 2018, to January 31, 2019 | January 1, 2019 | February 1, 2019 | |
| Corporeal movable property supplied by the operator | $4,302 | $4,689 | - | - |
| Incorporeal movable property or services supplied by the operator | $21,438 | $22,701 | $21,438 | $22,701 |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $8,462 | $9,534 | - | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $1,342 | $1,421 | - | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $8,215 | $8,966 | $8,215 | $8,966 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, or who have a TQ registration number | $2,406 | $3,400 | - | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec | $2,692 | $3,897 | - | - |
| Total | $48,857 | $54,608 | $29,653 | $31,667 |
Effective January 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if your specified threshold (the total value of the supplies of incorporeal movable property or services made in Québec to consumers through your specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number) is more than $30,000. In calculating your specified threshold for the period from January 1 to August 1, 2019, do not take into account your taxable supplies made in Québec.
If the total value of these taxable supplies is $30,000 or less on January 1, 2019, you are not required to be registered for the QST on that date. However, you must recalculate your specified threshold on the first of every month thereafter for the period from February 1 to August 1, 2019, to determine whether it is more than $30,000. If it is, you must register for the QST using the registration service in My Account for suppliers outside Québec.
Also, if you were not registered for the QST in August 2019, you must recalculate the total value of such taxable supplies as of September 1, 2019. Refer to the situation below that applies to you.
Calculating the total value of taxable supplies (specified threshold for the period from January 1 to August 1, 2019)
The operator of a specified digital platform who is located outside Canada and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018, or enables suppliers to make such supplies through the operator's platform.
On January 1, 2019, the operator calculates its specified threshold (the total value for the period from January 1 to December 31, 2018, of all incorporeal movable property or services supplied through the operator's platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number). The total is $31,215. Since its specified threshold is more than $30,000, the supplier is required to register for the QST using the registration service in My Account for suppliers outside Québec as of January 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from January 1 to December 31, 2018 | Specified threshold calculated at January 1, 2019 |
|---|---|---|
| Corporeal movable property supplied by the operator | $4,317 | - |
| Incorporeal movable property or services supplied by the operator | $12,596 | - |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $8,462 | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $1,342 | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $31,215 | $31,215 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, or who have a TQ registration number | $3,748 | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec | $2,692 | - |
| Total | $64,372 | $31,215 |
The operator of a specified digital platform who is located outside Canada and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and in January 2019, or enables suppliers to make such supplies through the operator's platform.
On January 1, 2019, the operator calculates its specified threshold (the total value for the period from January 1 to December 31, 2018, of all incorporeal movable property or services supplied through the operator's platform by suppliers located outside Canada who are not registered for the GST/HST and do not have a TQ registration number). The total is $28,215. Since its specified threshold is less than $30,000, the operator is not required to be registered for the QST as of January 1, 2019.
The operator recalculates its specified threshold on February 1, 2019. The total value of supplies made from February 1, 2018, to January 31, 2019, is $31,966. Since its specified threshold is more than $30,000, the operator is required to register for the QST using the registration service in My Account for suppliers outside Québec as of February 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from | Specified threshold calculated at | ||
|---|---|---|---|---|
| January 1 to December 31, 2018 | February 1, 2018, to January 31, 2019 | January 1, 2019 | February 1, 2019 | |
| Corporeal movable property supplied by the operator | $4,317 | $4,814 | - | - |
| Incorporeal movable property or services supplied by the operator | $21,438 | $22,701 | - | - |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $8,462 | $9,534 | - | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $1,342 | $1,421 | - | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $28,215 | $31,966 | $28,215 | $31,966 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, or who have a TQ registration number | $3,748 | $4,821 | - | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec | $2,692 | $3,897 | - | - |
| Total | $70,214 | $79,154 | $28,215 | $31,966 |
Effective January 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if your specified threshold (the total value of the supplies of incorporeal movable property or services made in Québec to consumers through your specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number) is more than $30,000. In calculating your specified threshold for the period from January 1 to August 31, 2019, do not take into account your taxable supplies made in Québec.
If the total value of these taxable supplies is $30,000 or less on January 1, 2019, you are not required to be registered for the QST on that date. However, you must recalculate your specified threshold on the first of every month thereafter during the period from February 1 to August 1, 2019, to determine whether it is more than $30,000. If it is, you must register for the QST using the registration service in My Account for suppliers outside Québec.
Also, if you were not registered for the QST in August 2019, you must recalculate your specified threshold as of September 1, 2019. Refer to the situation below that applies to you.
Calculating the total value of taxable supplies (specified threshold for the period from January 1 to August 1, 2019)
The operator of a specified digital platform who is located in Canada but outside Québec makes taxable supplies in Québec to consumers in 2018, or enables suppliers to make such supplies through the operator's platform.
On January 1, 2019, the operator calculates its specified threshold for the period from January 1 to December 31, 2018 (the total value, of all incorporeal movable property or services supplied through the operator's platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number). The total is $31,215. Since its specified threshold is more than $30,000, the operator is required to register for the QST using the registration service in My Account for suppliers outside Québec as of January 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from January 1 to December 31, 2018 | Specified threshold calculated at January 1, 2019 |
|---|---|---|
| Corporeal movable property supplied by the operator | $4,317 | - |
| Incorporeal movable property or services supplied by the operator | $12,596 | - |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $8,462 | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $1,342 | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $31,215 | $31,215 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, or who do not have a TQ registration number | $3,748 | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec | $2,692 | - |
| Total | $64,372 | $31,215 |
The operator of a specified digital platform who is located in Canada but outside Québec makes taxable supplies in Québec to consumers in 2018 and in January 2019, or enables suppliers to make such supplies through the operator's platform.
On January 1, 2019, the operator calculates its specified thresholdfor the period from January 1 to December 31, 2018 (the total value of all incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number). The total is $28,215. Since the specified threshold is less than $30,000, the operator is not required to be registered for the QST as of January 1, 2019.
The operator recalculates its specified threshold on February 1, 2019. The total value of supplies made from February 1, 2018, to January 31, 2019, is $31,966. Since its specified threshold is more than $30,000, the operator is required to register for the QST using the registration service in My Account for suppliers outside Québec as of February 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from | Specified threshold calculated at | ||
|---|---|---|---|---|
| January 1 to December 31, 2018 | February 1, 2018, to January 31, 2019 | January 1, 2019 | February 1, 2019 | |
| Corporeal movable property supplied by the operator | $4,317 | $4,814 | - | - |
| Incorporeal movable property or services supplied by the operator | $21,438 | $22,701 | - | - |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $8,462 | $9,534 | - | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $1,342 | $1,421 | - | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $28,215 | $31,966 | $28,215 | $31,966 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, or who have a TQ registration number | $3,748 | $4,821 | - | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec | $2,692 | $3,897 | - | - |
| Total | $70,214 | $79,154 | $28,215 | $31,966 |
Effective September 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if your specified threshold with regard to the following taxable supplies is more than $30,000:
- your supplies of incorporeal movable property or services made in Québec to consumers (other than supplies made through a specified digital platform operated by another person);
- the supplies of incorporeal movable property or services made in Québec to consumers through your platform by the following suppliers who do not have a TQ registration number (regardless of whether they are registered for the GST/HST):
- suppliers located outside Canada; and
- suppliers located in Canada but outside Québec.
If your specified threshold is $30,000 or less on September 1, 2019, you are not required to be registered for the QST on that date. However, you must recalculate your specified threshold on the first of every month thereafter to determine whether it is more than $30,000. If it is, you must register for the QST using the registration service in My Account for suppliers outside Québec.
Calculating the total value of taxable supplies (specified threshold after September 1, 2019)
The operator of a specified digital platform who is located outside Canada and is not registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019, or enables suppliers to make such supplies through the operator's platform.
On September 1, 2019, the operator calculates its specified threshold (the total value of the following supplies made from September 1, 2018, to August 31, 2019):
- supplies of incorporeal movable property or services made by the operator (other than supplies made through a specified digital platform operated by another person);
- supplies of incorporeal movable property or services made through the operator's platform by suppliers outside Québec who do not have a TQ registration number (regardless of whether they are registered for the GST/HST).
The total is $36,251. Since its specified threshold is more than $30,000, the operator is required to register for the QST using the registration service in My Account for suppliers outside Québec as of September 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from September 1, 2018, to August 31, 2019 | Specified threshold calculated at September 1, 2019 |
|---|---|---|
| Corporeal movable property supplied by the operator | $4,317 | - |
| Incorporeal movable property or services supplied by the operator | $21,596 | $21,596 |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $8,462 | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $1,342 | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $8,215 | $8,215 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST and who do not have a TQ registration number | $3,748 | $3,748 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number | $2,692 | $2,692 |
| Total | $50,372 | $36,251 |
The operator of a specified digital platform who is located outside Canada and is not registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019, or enables suppliers to make such supplies through the operator's platform.
On September 1, 2019, the operator calculates its specified threshold (the total value of the following supplies made from September 1, 2018, to August 31, 2019):
- supplies of incorporeal movable property or services made by the operator (other than supplies made through a specified digital platform operated by another person);
- supplies of incorporeal movable property or services made through the operator's platform by the following suppliers who do not have a TQ registration number (regardless of whether they are registered for the GST/HST):
- suppliers located outside Canada, and
- suppliers located in Canada but outside Québec.
The total is $29,093. Since its specified threshold is less than $30,000, the operator is not required to be registered for the QST as of September 1, 2019.
The operator recalculates its specified threshold on October 1, 2019. The total value of supplies made from October 1, 2018, to September 30, 2019, is $31,485. Since its specified threshold is more than $30,000, the operator is required to register for the QST using the registration service in My Account for suppliers outside Québec as of October 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from | Specified threshold calculated at | ||
|---|---|---|---|---|
| September 1, 2018, to August 31, 2019 | October 1, 2018, to September 30, 2019 | September 1, 2019 | October 1, 2019 | |
| Corporeal movable property supplied by the operator | $4,317 | $4,814 | - | - |
| Incorporeal movable property or services supplied by the operator | $16,438 | $17,701 | $16,438 | $17,701 |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $8,462 | $8,534 | - | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $1,342 | $1,421 | - | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $6,215 | $6,966 | $6,215 | $6,966 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, but who do not have a TQ registration number | $3,748 | $3,821 | $3,748 | $3,821 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number | $2,692 | $2,997 | $2,692 | $2,997 |
| Total | $43,214 | $46,254 | $29,093 | $31,485 |
Effective September 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if your specified threshold with regard to the following taxable supplies is more than $30,000:
- your supplies of corporeal movable property made in Québec to consumers (regardless of whether the supplies were made through a specified digital platform operated by another person);
- your supplies of incorporeal movable property or services made in Québec to consumers (other than supplies made through a specified digital platform operated by another person);
- the supplies of incorporeal movable property or services made in Québec to consumers through your platform by suppliers outside Québec who do not have a TQ registration number (regardless of whether they are registered for the GST/HST).
If your specified threshold is $30,000 or less on September 1, 2019, you are not required to be registered for the QST on that date. However, you must recalculate your specified threshold on the first of every month thereafter to determine whether it is more than $30,000. If it is, you must register for the QST using the registration service in My Account for suppliers outside Québec.
Calculating the total value of taxable supplies (specified threshold after September 1, 2019)
The operator of a specified digital platform who is located outside Canada and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019, or enables suppliers to make such supplies through the operator's platform.
On September 1, 2019, the operator calculates its specified threshold (the total value of the following supplies made from September 1, 2018, to August 31, 2019):
- supplies of corporeal movable property made by the operator (regardless of whether they are made through a specified digital platform operated by another person);
- supplies of incorporeal movable property or services made by the operator (other than supplies made through a digital platform operated by another person);
- supplies of incorporeal movable property or services made through the operator's specified digital platform by suppliers outside Québec who do not have a TQ registration number (regardless of whether they are registered for the GST/HST).
The total is $31,910. Since its specified threshold is more than $30,000, the operator is required to register for the QST using the registration service in My Account for suppliers outside Québec as of September 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from September 1, 2018, to August 31, 2019 | Specified threshold calculated at September 1, 2019 |
|---|---|---|
| Corporeal movable property supplied by the operator | $4,317 | $4,317 |
| Incorporeal movable property or services supplied by the operator | $11,596 | $11,596 |
| Corporeal movable property supplied by the operator through a specified digital platform operated by another person | $1,342 | $1,342 |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $8,462 | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $1,420 | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $8,215 | $8,215 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, but who do not have a TQ registration number | $3,748 | $3,748 |
| Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number | $2,692 | $2,692 |
| Total | $41,792 | $31,910 |
The operator of a specifed digital platform who is located outside Canada and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019, or enables suppliers to make such supplies through the operator's platform.
On September 1, 2019, the operator calculates its specified threshold (the total value of the following supplies made from September 1, 2018, to August 31, 2019):
- supplies of corporeal movable property made by the operator (regardless of whether they are made through a specified digital platform operated by another person);
- supplies of incorporeal movable property or services made by the operator (other than supplies made through a specified digital platform operated by another person);
- supplies of incorporeal movable property or services made through the operator's platform by suppliers outside Québec who do not have a TQ registration number (regardless of whether they are registered for the GST/HST).
The total is $29,752. Since its specified threshold is less than $30,000, the operator is not required to be registered for the QST as of September 1, 2019.
The operator recalculates its specified threshold on October 1, 2019. The total value of supplies made from October 1, 2018, to September 30, 2019, is $31,620. Since its specified threshold is more than $30,000, the operator is required to register for the QST using the registration service in My Account for suppliers outside Québec as of October 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from | Specified threshold calculated at | ||
|---|---|---|---|---|
| September 1, 2018, to August 31, 2019 | October 1, 2018, to September 30, 2019 | September 1, 2019 | October 1, 2019 | |
| Corporeal movable property supplied by the operator | $4,317 | $4,814 | $4,317 | $4,814 |
| Incorporeal movable property or services supplied by the operator | $13,438 | $14,701 | $13,438 | $14,701 |
| Corporeal movable property supplied by the operator through a specified digital platform operated by another person | $1,342 | $1,421 | $1,342 | $1,421 |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $6,308 | $6,549 | - | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $2,154 | $1,985 | - | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $5,215 | $5,966 | $5,215 | $5,966 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, but who do not have a TQ registration number | $2,748 | $2,821 | $2,748 | $2,821 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number | $2,692 | $1,897 | $2,692 | $1,897 |
| Total | $38,214 | $40,154 | $29,752 | $31,620 |
Effective September 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if your specified threshold with regard to the following taxable supplies is more than $30,000:
- your supplies of incorporeal movable property or services made in Québec to consumers (other than supplies made through a specified digital platform operated by another person);
- your supplies of corporeal movable property made in Québec to consumers (regardless of whether the supplies were made through a specified digital platform operated by another person);
- the supplies of incorporeal movable property or services made in Québec to consumers through your specified digital platform by suppliers outside Québec who do not have a TQ registration number (regardless of whether they are registered for the GST/HST).
If your specified threshold is $30,000 or less on September 1, 2019, you are not required to be registered for the QST on that date. However, you must recalculate your specified threshold on the first of every month thereafter to determine whether it is more than $30,000. If it is, you must register for the QST using the registration service in My Account for suppliers outside Québec.
Calculating the total value of taxable supplies (specified threshold after September 1, 2019)
The operator of a specified digital platform who is located in Canada but outside Québec and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019, or enables suppliers to make such supplies through the operator's platform.
On September 1, 2019, the operator calculates its specified threshold (the total value of the following supplies made from September 1, 2018, to August 31, 2019):
- supplies of corporeal movable property made by the operator (since the operator is registered for the GST/HST and regardless of whether the supplies are made through a specified digital platform operated by another person);
- supplies of incorporeal movable property or services made by the operator (other than supplies made through a specified digital platform operated by another person);
- supplies of incorporeal movable property or services made through the operator's platform by suppliers outside Québec who do not have a TQ registration number (regardless of whether they are registered for the GST/HST).
The total is $31,910. Since its specified threshold is more than $30,000, the operator is required to register using the registration service in My Account for suppliers outside Québec as of September 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from September 1, 2018, to August 31, 2019 | Specified threshold calculated at September 1, 2019 |
|---|---|---|
| Corporeal movable property supplied by the operator | $4,317 | $4,317 |
| Incorporeal movable property or services supplied by the operator | $11,596 | $11,596 |
| Corporeal movable property supplied by the operator through a specified digital platform operated by another person | $1,342 | $1,342 |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $8,462 | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $1,420 | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $8,215 | $8,215 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, but who do not have a TQ registration number | $3,748 | $3,748 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number | $2,692 | $2,692 |
| Total | $41,792 | $31,910 |
The operator of a specified digital platform who is located in Canada but outside Québec and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019, or enables suppliers to make such supplies through the operator's platform.
On September 1, 2019, the operator calculates its specified threshold (the total value of the following supplies made from September 1, 2018, to August 31, 2019):
- supplies of corporeal movable property made by the operator (since the operator is registered for the GST/HST and regardless of whether the supplies are made through a specified digital platform operated by another person);
- supplies of incorporeal movable property or services made by the operator (other than supplies made through a specified digital platform operated by another person);
- supplies of incorporeal movable property or services made through the operator's digital platform by suppliers outside Québec who do not have a TQ registration number (regardless of whether they are registered for the GST/HST).
The total is $29,752. Since its specified threshold is less than $30,000, the operator is not required to be registered for the QST as of September 1, 2019..
The operator recalculates its specified threshold on October 1, 2019. The total value of supplies made from October 1, 2018, to September 30, 2019, is $31,620. Since its specified threshold is more than $30,000, the supplier is required to register for the QST using the registration service in My Account for suppliers outside Québec as of October 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from | Specified threshold calculated at | ||
|---|---|---|---|---|
| September 1, 2018, to August 31, 2019 | October 1, 2018, to September 30, 2019 | September 1, 2019 | October 1, 2019 | |
| Corporeal movable property supplied by the operator | $4,317 | $4,814 | $4,317 | $4,814 |
| Incorporeal movable property or services supplied by the operator | $13,438 | $14,701 | $13,438 | $14,701 |
| Corporeal movable property supplied by the operator through a specified digital platform operated by another person | $1,342 | $1,421 | $1,342 | $1,421 |
| Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person | $6,308 | $6,549 | - | - |
| Corporeal movable property supplied through the operator's specified digital platform by other suppliers | $2,154 | $1,985 | - | - |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number | $5,215 | $5,966 | $5,215 | $5,966 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, but who do not have a TQ registration number | $2,748 | $2,821 | $2,748 | $2,821 |
| Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number | $2,692 | $1,897 | $2,692 | $1,897 |
| Total | $38,214 | $40,154 | $29,752 | $31,620 |