Operators of Digital Platforms for the Distribution of Property or Services

You are required to register for Québec sales tax (QST) purposes using the registration service reserved for suppliers outside Québec if:

Calculating taxable supplies

To determine whether you are required to register for the QST using the registration service reserved for suppliers outside Québec, you must take into account the total value of your taxable supplies when you calculate the value of certain taxable supplies made by you and by suppliers outside Québec who use your digital platform and who have not registered for the QST in one of the usual ways. Such supplies vary depending on your situation and when the total value of your taxable is calculated.

January 1 to August 31, 2019

Operators of digital platforms who are located outside Canada and are not registered for the GST/HST

Beginning January 1, 2019, you must have registered for the QST using the registration service reserved for suppliers outside Québec if the total value of the following taxable supplies is more than $30,000:

  • your supplies of incorporeal movable property or services made in Québec to consumers (other than supplies made through a digital platform operated by another person);
  • the supplies of incorporeal movable property or services made in Québec to consumers through your digital platform by suppliers located outside Canada who are not registered for the goods and services tax/harmonized sales tax (GST/HST) and who have not registered for the QST in one of the usual ways.

If the total value of these taxable supplies is $30,000 or less on January 1, 2019, you are not required to be a QST registrant on that date. However, you must recalculate the total value on the first of every month thereafter during the period from January 1 to August 31, 2019, to determine whether it is more than $30,000. If it is, you must register for the QST using the registration service reserved for suppliers outside Québec.

Also, if you are not registered for the QST, you must recalculate the total value of such taxable supplies as of September 1, 2019. Refer to the situation below that applies to you.

Examples: How to calculate the total value of taxable supplies

Example 1

The operator of a digital platform who is located outside Canada and is not registered for the GST/HST makes taxable supplies in Québec to consumers in 2018.

On January 1, 2019, the operator calculates the total value of the following supplies made from January 1 to December 31, 2018:

  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways.

The total value is $30,811 ($22,596 + $8,215). The operator must therefore be a QST registrant as of January 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from January 1 to December 31, 2018 Taxable supplies calculated at January 1, 2019
Corporeal movable property supplied by the operator $4,302 -
Incorporeal movable property or services supplied by the operator $22,596 $22,596
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's digital platform by other suppliers $1,342 -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $8,215 $8,215
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but who have not registered for the QST in one of the usual ways $2,406 -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 -
Total $50,015 $30,811
Example 2

The operator of a digital platform who is located outside Canada and 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 operator calculates the total value of the following supplies made from January 1 to December 31, 2018:

  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways.

The total value is $29,653 ($21,438 + $8,215). The operator is therefore not required to be a QST registrant as of January 1, 2019, since the total is less than $30,000.

The supplier recalculates the value of these supplies on February 1, 2019. The total value of supplies made from February 1, 2018, to January 31, 2019, is $31,667 ($22,701 + $8,966). The supplier must therefore be a QST registrant as of February 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from Taxable supplies calculated at
January 1 to December 31, 2018 February 1, 2018, to January 31, 2019 January 1, 2019 February 1, 2019
Corporeal movable property supplied by the operator $4,302 $4,689 - -
Incorporeal movable property or services supplied by the operator $21,438 $22,701 $21,438 $22,701
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $8,462 $9,534 - -
Corporeal movable property supplied through the operator's digital platform by other suppliers $1,342 $1,421 - -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $8,215 $8,966 $8,215 $8,966
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but who have not registered for the QST in one of the usual ways $2,406 $3,400 - -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 $3,897 - -
Total $48,857 $54,608 $29,653 $31,667
Operators of digital platforms who are located outside Canada and are registered for the GST/HST

Beginning January 1, 2019, you must have registered for the QST using the registration service reserved for suppliers outside Québec if the total value of the supplies of incorporeal movable property or services made in Québec to consumers through your digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways is more than $30,000. In calculating the total value of your taxable supplies made from January 1 to August 31, 2019, do not take into account your taxable supplies made in Québec.

If the total value of these taxable supplies is $30,000 or less on January 1, 2019, you are not required to be a QST registrant on that date. However, you must recalculate the total value on the first of every month thereafter for the period from January 1 to August 31, 2019, to determine whether it is more than $30,000. If it is, you must register for the QST using the registration service reserved for suppliers outside Québec.

Also, if you are not registered for the QST, you must recalculate the total value of such taxable supplies as of September 1, 2019. Refer to the situation below that applies to you.

Examples: How to calculate the total value of taxable supplies

Example 1

The operator of a digital platform who is located outside Canada and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018.

On January 1, 2019, the operator calculates the total value for the period from January 1 to December 31, 2018, of all incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and have not registered for the QST in one of the usual ways. The total is $31,215. The supplier must therefore be a QST registrant as of January 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from January 1 to December 31, 2018 Taxable supplies calculated at January 1, 2019
Corporeal movable property supplied by the operator $4,317 -
Incorporeal movable property or services supplied by the operator $12,596 -
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's digital platform by other suppliers $1,342 -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $31,215 $31,215
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but who have not registered for the QST in one of the usual ways $3,748 -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 -
Total $64,372 $31,215
Example 2

The operator of a digital platform who is located outside Canada and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and in January 2019.

On January 1, 2019, the operator calculates the total value for the period from January 1 to December 31, 2018, of all incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways. The total is $28,215. The operator is therefore not required to be a QST registrant as of January 1, 2019, since the total is less than $30,000.

The supplier recalculates the value of these supplies on February 1, 2019. The total value of supplies made from February 1, 2018, to January 31, 2019, is $31,966. The supplier must therefore be a QST registrant as of February 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from Taxable supplies calculated at
January 1 to December 31, 2018 February 1, 2018, to January 31, 2019 January 1, 2019 February 1, 2019
Corporeal movable property supplied by the operator $4,317 $4,814 $ - -
Incorporeal movable property or services supplied by the operator $21,438 $22,701 $ - -
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $8,462 $9,534 $ - -
Corporeal movable property supplied through the operator's digital platform by other suppliers $1,342 $1,421 $ - -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $28,215 $31,966 $ $28,215 $31,966 $
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but who have not registered for the QST in one of the usual ways $3,748 $4,821 $ - -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 $3,897 $ - -
Total $70,214 $79,154 $ $28,215 $31,966
Operators of digital platforms who are located in Canada but outside Québec

Beginning January 1, 2019, you must have registered for the QST using the registration service reserved for suppliers outside Québec if the total value of the supplies of incorporeal movable property or services made in Québec to consumers through your digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways is more than $30,000.In calculating the total value of your taxable supplies made from January 1 to August 31, 2019, do not take into account your taxable supplies made in Québec.

If the total value of these taxable supplies is $30,000 or less on January 1, 2019, you are not required to be a QST registrant on that date. However, you must recalculate the total value on the first of every month thereafter during the period from January 1 to August 31, 2019, to determine whether it is more than $30,000. If it is, you must register for the QST using the registration service reserved for suppliers outside Québec.

Also, if you are not registered for the QST, you must recalculate the total value of such taxable supplies as of September 1, 2019. Refer to the situation below that applies to you.

Examples: How to calculate the total value of taxable supplies

Example 1

The operator of a digital platform who is located in Canada but outside Québec makes taxable supplies in Québec to consumers in 2018.

On January 1, 2019, the operator calculates the total value for the period from January 1 to December 31, 2018, of all incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways. The total is $31,215. The operator is therefore required to be a QST registrant as of January 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from January 1 to December 31, 2018 Taxable supplies calculated at January 1, 2019
Corporeal movable property supplied by the operator $4,317 -
Incorporeal movable property or services supplied by the operator $12,596 -
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's digital platform by other suppliers $1,342 -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $31,215 $31,215
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but who have not registered for the QST in one of the usual ways $3,748 -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 -
Total $64,372 $31,215
Example 2

The operator of a digital platform who is located in Canada but outside Québec makes taxable supplies in Québec to consumers in 2018 and in January 2019.

On January 1, 2019, the operator calculates the total value for the period from January 1 to December 31, 2018, of all incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways. The total is $28,215. The operator is therefore not required to be a QST registrant as of January 1, 2019, since the total is less than $30,000.

The supplier recalculates the value of these supplies on February 1, 2019. The total value of supplies made from February 1, 2018, to January 31, 2019, is $31,966. The supplier must therefore be a QST registrant as of February 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from Taxable supplies calculated at
January 1 to December 31, 2018 February 1, 2018, to January 31, 2019 January 1, 2019 February 1, 2019
Corporeal movable property supplied by the operator $4,317 $4,814 - -
Incorporeal movable property or services supplied by the operator $21,438 $22,701 - -
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $8,462 $9,534 - -
Corporeal movable property supplied through the operator's digital platform by other suppliers $1,342 $1,421 - -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $28,215 $31,966 $28,215 $31,966
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but who have not registered for the QST in one of the usual ways $3,748 $4,821 - -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 $3,897 - -
Total $70,214 $79,154 $28,215 $31,966

Beginning September 1, 2019

Operators of digital platforms who are located outside Canada and are not registered for the GST/HST

Beginning September 1, 2019, you must have registered for the QST using the registration service reserved for suppliers outside Québec if the total value of the following taxable supplies is more than $30,000:

  • your supplies of incorporeal movable property or services made in Québec to consumers (other than supplies made through a digital platform operated by another person);
  • the supplies of incorporeal movable property or services made in Québec to consumers through your digital platform by suppliers located outside Canada who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST);
  • the supplies of incorporeal movable property or services made in Québec to consumers through your digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST).

If the total value of these taxable supplies is $30,000 or less on September 1, 2019, you are not required to be a QST registrant on that date. However, you must recalculate the total value 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 reserved for suppliers outside Québec.

Examples: How to calculate the total value of taxable supplies

Example 1

The operator of a digital platform who is located outside Canada and is not registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019.

On September 1, 2019, the operator calculates the total value of the following supplies made from September 1, 2018, to August 31, 2019:

  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located outside Canada who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST).

The total is $36,251 ($21,596 + $8,215 + $3,748 + $2,692). The operator must therefore be a QST registrant as of September 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from September 1, 2018, to August 31, 2019 Taxable supplies calculated at September 1, 2019
Corporeal movable property supplied by the operator $4,317 -
Incorporeal movable property or services supplied by the operator $21,596 $21,596
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's digital platform by other suppliers $1,342 -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $8,215 $8,215
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but who have not registered for the QST in one of the usual ways $3,748 $3,748
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 $2,692
Total $50,372 $36,251
Example 2

The operator of a digital platform who is located outside Canada and is not registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019.

On September 1, 2019, the operator calculates the total value of the following supplies made from September 1, 2018, to August 31, 2019:

  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located outside Canada who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST).

The total is $29,093 ($16,438 + $6,215 + $3,748 + $2,692). The operator is therefore not required to be a QST registrant as of September 1, 2019, since the total is less than $30,000.

The operator recalculates the value of these supplies on October 1, 2019. The total value of supplies made from October 1, 2018, to September 30, 2019, is $31,485 ($17,701 + $6,966 + $3,821 + $2,997). The supplier must therefore be a QST registrant as of October 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from Taxable supplies 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 supplied by the operator $4,317 $4,814 - -
Incorporeal movable property or services supplied by the operator $16,438 $17,701 $16,438 $17,701
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $8,462 $8,534 - -
Corporeal movable property supplied through the operator's digital platform by other suppliers $1,342 $1,421 - -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $6,215 $6,966 $6,215 $6,966
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but who have not registered for the QST in one of the usual ways $3,748 $3,821 $3,748 $3,821
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 $2,997 $2,692 $2,997
Total $43,214 $46,254 $29,093 $31,485
Operators of digital platforms who are located outside Canada and are registered for the GST/HST

Beginning September 1, 2019, you must have registered for the QST using the registration service reserved for suppliers outside Québec if the total value of the following taxable supplies is more than $30,000:

  • your supplies of corporeal movable property made in Québec to consumers (regardless of whether the supplies were made through a digital platform operated by another person);
  • your supplies of incorporeal movable property or services made in Québec to consumers (other than supplies made through a digital platform operated by another person);
  • the supplies of incorporeal movable property or services made in Québec to consumers through your digital platform by suppliers located outside Canada who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST);
  • the supplies of incorporeal movable property or services made in Québec to consumers through your digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST).

If the total value of these taxable supplies is $30,000 or less on September 1, 2019, you are not required to be a QST registrant on that date. However, you must recalculate the total value 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 reserved for suppliers outside Québec.

Examples: How to calculate the total value of taxable supplies

Example 1

The operator of a digital platform who is located outside Canada and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019.

On September 1, 2019, the operator calculates the total value of the following supplies made from September 1, 2018, to August 31, 2019:

  • supplies of corporeal movable property made by the operator (regardless of whether they are made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located outside Canada who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST).

The total is $31,910 ($4,317 + $11,596 + $1,342 + $8,215 + $3,748 + $2,692). The operator must therefore be a QST registrant as of September 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from September 1, 2018, to August 31, 2019 Taxable supplies calculated at September 1, 2019
Corporeal movable property supplied by the operator $4,317 $4,317
Incorporeal movable property or services supplied by the operator $11,596 $11,596
Corporeal movable property supplied by the operator through a digital platform operated by another person $1,342 $1,342
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's digital platform by other suppliers $1,420 -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $8,215 $8,215
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but have not registered for the QST in one of the usual ways $3,748 $3,748
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 $2,692
Total $41,792 $31,910
Example 2

The operator of a digital platform who is located outside Canada and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019.

On September 1, 2019, the operator calculates the total value of the following supplies made from September 1, 2018, to August 31, 2019:

  • supplies of corporeal movable property made by the operator (regardless of whether they are made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located outside Canada who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST).

The total is $29,752 ($4,317 + $13,438 + $1,342 + $5,215 + $2,748 + $2,692). The operator is therefore not required to be a QST registrant as of September 1, 2019, since the total is less than $30,000.

The operator recalculates the value of these supplies on October 1, 2019. The total value of supplies made from October 1, 2018, to September 30, 2019, is $31,620 ($4,814 + $14,701 + $1,421 + $5,966 + $2,821 + $1,897). The supplier must therefore be a QST registrant as of October 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from Taxable supplies 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 supplied by the operator $4,317 $4,814 $4,317 $4,814
Incorporeal movable property or services supplied by the operator $13,438 $14,701 $13,438 $14,701
Corporeal movable property supplied by the operator through a digital platform operated by another person $1,342 $1,421 $1,342 $1,421
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $6,308 $6,549 - -
Corporeal movable property supplied through the operator's digital platform by other suppliers $2,154 $1,985 - -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $5,215 $5,966 $5,215 $5,966
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but who have not registered for the QST in one of the usual ways $2,748 $2,821 $2,748 $2,821
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 $1,897 $2,692 $1,897
Total $38,214 $40,154 $29,752 $31,620
Operators of digital platforms who are located in Canada but outside Québec

Beginning September 1, 2019, you must have registered for the QST using the registration service reserved for suppliers outside Québec if the total value of the following taxable supplies is more than $30,000:

  • your supplies of corporeal movable property made in Québec to consumers if you are registered for the GST/HST (regardless of whether the supplies were made through a digital platform operated by another person);
  • your supplies of incorporeal movable property or services made in Québec to consumers (other than supplies made through a digital platform operated by another person);
  • the supplies of incorporeal movable property or services made in Québec to consumers through your digital platform by suppliers located outside Canada who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST);
  • the supplies of incorporeal movable property or services made in Québec to consumers through your digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST).

If the total value of these taxable supplies is $30,000 or less on September 1, 2019, you are not required to be a QST registrant on that date. However, you must recalculate the total value 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 reserved for suppliers outside Québec.

Examples: How to calculate the total value of taxable supplies

Example 1

The operator of a digital platform who is located in Canada but outside Québec and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019.

On September 1, 2019, the operator calculates the total value of the following supplies made from September 1, 2018, to August 31, 2019:

  • supplies of corporeal movable property made by the operator (since the operator is a GST/HST registrant and regardless of whether the supplies are made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located outside Canada who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers in Canada but outside Québec who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST).

The total is $31,910 ($4,317 + $11,596 + $1,342 + $8,215 + $3,748 + $2,692). The operator must therefore be a QST registrant as of September 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from September 1, 2018, to August 31, 2019 Taxable supplies calculated at September 1, 2019
Corporeal movable property supplied by the operator $4,317 $4,317
Incorporeal movable property or services supplied by the operator $11,596 $11,596
Corporeal movable property supplied by the operator through a digital platform operated by another person $1,342 $1,342
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's digital platform by other suppliers $1,420 -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $8,215 $8,215
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but who have not registered for the QST in one of the usual ways $3,748 $3,748
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 $2,692
Total $41,792 $31,910
Example 2

The operator of a digital platform who is located in Canada but outside Québec and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018 and 2019.

On September 1, 2019, the operator calculates the total value of the following supplies made from September 1, 2018, to August 31, 2019:

  • supplies of corporeal movable property made by the operator (since the operator is a GST/HST registrant and regardless of whether the supplies are made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers located outside Canada who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST);
  • supplies of incorporeal movable property or services made through the operator's digital platform by suppliers in Canada but outside Québec who have not registered for the QST in one of the usual ways (regardless of whether they are registered for the GST/HST).

The total is $29,752 ($4,317 + $13,438 + $1,342 + $5,215 + $2,748 + $2,692). The operator is therefore not required to be a QST registrant as of September 1, 2019, since the total is less than $30,000.

The operator recalculates the value of these supplies on October 1, 2019. The total value of supplies made from October 1, 2018, to September 30, 2019, is $31,620 ($4,814 + $14,701 + $1,421 + $5,966 + $2,821 + $1,897). The supplier must therefore be a QST registrant as of October 1, 2019, since the total is more than $30,000.

Types of supplies Total value of taxable supplies made in Québec to consumers from Taxable supplies 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 supplied by the operator $4,317 $4,814 $4,317 $4,814
Incorporeal movable property or services supplied by the operator $13,438 $14,701 $13,438 $14,701
Corporeal movable property supplied by the operator through a digital platform operated by another person $1,342 $1,421 $1,342 $1,421
Incorporeal movable property or services supplied by the operator through a digital platform operated by another person $6,308 $6,549 - -
Corporeal movable property supplied through the operator's digital platform by other suppliers $2,154 $1,985 - -
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are not registered for the GST/HST and who have not registered for the QST in one of the usual ways $5,215 $5,966 $5,215 $5,966
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located outside Canada who are registered for the GST/HST, but who have not registered for the QST in one of the usual ways $2,748 $2,821 $2,748 $2,821
Incorporeal movable property or services supplied through the operator's digital platform by suppliers located in Canada but outside Québec who have not registered for the QST in one of the usual ways $2,692 $1,897 $2,692 $1,897
Total $38,214 $40,154 $29,752 $31,620

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