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

• you are a supplier outside Canada;
• you are not registered under the general GST/HST system;
• you have made taxable supplies of incorporeal movable property or services;
• the taxable supplies were made to specified Québec consumers; and
• your threshold amount, that is, the total value of such taxable supplies (other than supplies made through a specified distribution platform operated by a QST registrant), is more than $30,000 for a 12-month period.

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.