Registration Under the Specified System – Suppliers Outside Québec Who Are Registered Under the General GST/HST System
You are required to register under the specified QST system if:
- you are a supplier outside Québec;
- you are registered under the general GST/HST system;
- you have made taxable supplies of corporeal movable property, incorporeal movable property or services;
- the taxable supplies were made in Québec to specified Québec consumers; and
- your threshold amount, that is, the total value of such taxable supplies (other than supplies of incorporeal movable property or services made through a specified distribution platform), 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.
Suppliers outside Québec registered under the general GST/HST system who are required to register under the specified QST system may elect to register under the general QST system if they meet the requirements for optional QST registration. In such cases, they must also give and maintain security of a value and in a form satisfactory to us.
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