Registration Under the Specified System – Operators of Distribution Platforms Outside Québec

The information on this page is for operators of distribution platforms that are not resident in Québec. If you operate a distribution platform and are resident in Québec, contact us as shown at the bottom of the page.

Operators not registered under the general GST/HST system

You are required to register under the specified QST system if your threshold amount is more than $30,000 for the following taxable supplies:

If your threshold amount is $30,000 or less, you are not required to register under the specified QST system. However, as soon as your threshold amount exceeds $30,000, you must register under the specified QST system.

Operators registered under the general GST/HST system

You are required to register under the specified QST system if your threshold amount is more than $30,000 for the following taxable supplies:

  • incorporeal movable property or services you yourself supplied in Québec to specified Québec consumers, other than supplies made through a specified distribution platform;
  • corporeal movable property you yourself supplied in Québec to specified Québec consumers, other than supplies of corporeal movable property not delivered by mail or courier from outside Canada and that are made through a specified distribution platform operated by another person registered under the specified QST system;
  • incorporeal movable property or services supplied in Québec to specified Québec consumers through your platform by suppliers outside Québec who are not registered under the general QST system;
  • corporeal movable property delivered in Québec to specified Québec consumers (excluding property shipped from outside Canada and delivered by mail or courier) supplied through your platform by suppliers outside Québec who are not registered under the general QST system.

If your threshold amount is $30,000 or less, you are not required to register under the specified QST system. However, as soon as your threshold amount exceeds $30,000, you must register under the specified system.

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