Suppliers Located in Canada but Outside Québec Who Are Registered for the GST/HST
Effective September 1, 2019, you must have registered for the Québec sales tax (QST) using the registration service in My Account for suppliers outside Québec if:
- you are a supplier outside Québec;
- you are registered for the GST/HST;
- you have made taxable supplies of corporeal movable property, incorporeal movable property or services;
- the taxable supplies were made in Québec to consumers; and
- over the 12-month period preceding a particular calendar month, your specified threshold, that is, the total value of such taxable supplies (other than supplies of incorporeal movable property or services made through a specified digital platform), is more than $30,000.
If, on September 1, 2019, your specified threshold (the total value of certain taxable supplies made in Québec), is $30,000 or less, you are not required to be registered for the QST on that date. However, you must recalculate your specified threshold on the first of every month thereafter to determine whether it is more than $30,000. If it is, you must register for the QST using the registration service in My Account for suppliers outside Québec.
Suppliers located outside Québec who are registered for the goods and services tax/harmonized sales tax (GST/HST) and who are required to register for the QST using the registration service reserved for suppliers outside Québec may elect to register for the QST in one of the usual ways instead if they meet the requirements for optional registration. In such cases, they must also give and thereafter maintain security of a value and in a form satisfactory to us.
A supplier located in Canada but outside Québec who is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019.
On September 1, 2019, the supplier calculates its specified threshold (the total value of the corporeal movable property, incorporeal movable property or services supplied in Québec from September 1, 2018, to August 31, 2019 [other than supplies of incorporeal movable property or services made through a specified digital platform]). The total is $42,596. Since the supplier's specified threshold is more than $30,000, the supplier is required to register for the QST using the registration service in My Account for suppliers outside Québec as of September 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from September 1, 2018, to August 31, 2019 | Specified threshold calculated at September 1, 2019 |
|---|---|---|
| Corporeal movable property, incorporeal movable property or services | $31,134 | $31,134 |
| Corporeal movable property supplied through a specified digital platform | $11,462 | $11,462 |
| Incorporeal movable property or services supplied through a specified digital platform | $8,462 | - |
| Total | $51,058 | $42,596 |
A supplier located in Canada but outside Québec who is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019.
On September 1, 2019, the supplier calculates its specified threshold (the total value of the corporeal movable property, incorporeal movable property or services supplied in Québec from September 1, 2018, to August 31, 2019 [other than supplies of incorporeal movable property or services made through a specified digital platform]). The total is $27,596. Because the supplier's specified threshold is less than $30,000, the supplier is not required to be registered for the QST as of September 1, 2019.
The supplier recalculates its specified threshold on October 1, 2019. The total value of the corporeal movable property, incorporeal movable property or services supplied in Québec from October 1, 2018, to September 30, 2019 (other than supplies of incorporeal movable property or services made through a specified digital platform) is $32,174. Since the specified threshold is more than $30,000, the supplier is required to register for the QST using the registration service in My Account for suppliers outside Québec as of October 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from | Specified threshold calculated at | ||
|---|---|---|---|---|
| September 1, 2018, to August 31, 2019 | October 1, 2018, to September 30, 2019 | September 1, 2019 | October 1, 2019 | |
| Corporeal movable property, incorporeal movable property or services | $17,611 | $21,852 | $17,611 | $21,852 |
| Corporeal movable property supplied through a specified digital platform | $9,985 | $10,322 | $9,985 | $10,322 |
| Incorporeal movable property or services supplied through a specified digital platform | $10,258 | $11,120 | - | - |
| Total | $37,854 | $43,294 | $27,596 | $32,174 |