Registration Under the General System – Operators of Distribution Platforms

You are required to register under the general QST system if:

  • you supply the following types of property to people not registered under the general QST system (other than people not resident in Québec who do not consume the property):
    • corporeal movable property stored in Québec;
    • corporeal movable property shipped from outside Québec and delivered in Québec, other than by mail or courier; and
  • suppliers not registered under the general QST system can use your specified distribution platform to make taxable supplies of corporeal movable property stored in Québec to people not registered under the general QST system;
  • the total value of taxable supplies of the corporeal movable property described above is more than $30,000 for a 12-month period.

If the total value of the supplies is $30,000 or less, you are not required to be registered under the general QST system. However, as soon as this total exceeds $30,000, you must register under the general system.

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