Registration Under the General System – Suppliers Outside Québec Who Store or Deliver Property in Québec
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
- the total value of your taxable supplies of the corporeal movable property described above (other than supplies made through a specified distribution platform operated by a person that is registered under the general QST system) 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 register under the general QST system. However, as soon as this total exceeds $30,000, you must register under the general QST system.
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