Suppliers Located Outside Canada Who Are Not Registered for the GST/HST
Effective January 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 located outside Canada;
- you are not registered for the GST/HST;
- you have made taxable supplies of 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 made through a specified digital platform), is more than $30,000.
If, on January 1, 2019, your specified threshold, that is, 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 Canada who are not 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:
- register for the GST/HST; and
- give and thereafter maintain security of a value and in a form satisfactory to us.
A supplier located outside Canada who is not registered for the GST/HST makes taxable supplies in Québec to consumers in 2018.
On January 1, 2019, the supplier calculates its specified threshold (total value of the incorporeal movable property or services supplied in Québec from January 1 to December 31, 2018 [other than supplies made through a specified digital platform]). The total is $42,596. Since the total 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 January 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from January 1 to December 31, 2018 | Specifed threshold calculated at January 1, 2019 |
|---|---|---|
| Corporeal movable property | $45,659 | - |
| Incorporeal movable property or services | $42,596 | $42,596 |
| Incorporeal movable property or services supplied through a specified digital platform | $8,462 | - |
| Total | $96,717 | $42,596 |
A supplier located outside Canada who is not registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and in January 2019.
On January 1, 2019, the supplier calculates its specified threshold (the total value of the incorporeal movable property or services supplied in Québec from January 1 to December 31, 2018 [other than supplies 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 January 1, 2019.
The supplier recalculates the specified threshold on February 1, 2019. The total value of the incorporeal movable property or services supplied in Québec from February 1, 2018, to January 31, 2019 (other than supplies made through a specified digital platform) is $32,574. 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 February 1, 2019.
| Types of supplies | Taxable supplies made in Québec to consumers from | Specified threshold calculated at | ||
|---|---|---|---|---|
| January 1 to December 31, 2018 | February 1, 2018, to January 31, 2019 | January 1, 2019 | February 1, 2019 | |
| Corporeal movable property | $235 | $298 | - | - |
| Incorporeal movable property or services | $27,596 | $32,574 | $27,596 | $32,574 |
| Incorporeal movable property or services supplied through a specified digital platform operated | $10,258 | $11,120 | - | - |
| Total | $38,089 | $43,992 | $27,596 | $32,574 |