Operators of Specified Digital Platforms

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

  • you do not have a QST registration number that includes the letters "TQ" (TQ registration number);
  • you enable certain suppliers outside Québec to make taxable supplies of incorporeal movable property or services in Québec to consumers through your specified digital platform; and
  • over the 12-month period preceding a particular calendar month, your specified threshold, that is, the total value of such taxable supplies and certain taxable supplies you made in Québec to consumers, is more than $30,000.

If, on January 1, 2019, your specified threshold is $30,000 or less, you are not required to be a QST registrant 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.

Calculating the total value of taxable supplies (specified threshold)

To determine whether you are required to register for the QST using the registration service in My Account for suppliers outside Québec, you must take into account the value of certain taxable supplies made by you and by suppliers outside Québec who use your platform when you calculate your specified threshold. Such supplies vary depending on your situation and when you do calculation.

January 1 to August 31, 2019

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

Effective January 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if your specified threshold with regard to 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 specified digital platform operated by another person);
  • the supplies of incorporeal movable property or services made in Québec to consumers through your specified digital platform by suppliers located outside Canada who are not registered for the goods and services tax/harmonized sales tax (GST/HST) and who do not have a TQ registration number.

If your specified threshold 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 your specified threshold on the first of every month thereafter during the period from January 1 to August 1, 2019, 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.

Also, if you are not registered for the QST, you must recalculate the specified threshold as of September 1, 2019. Refer to the situation below that applies to you.

Calculating the total value of taxable supplies (specified threshold)

Example 1

The operator of a specified digital platform who is located outside Canada and is not registered for the GST/HST makes taxable supplies in Québec to consumers in 2018, or enables suppliers to make such supplies through the operator's platform.

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

The total value is $30,811 ($22,596 + $8,215). Since the specified threshold is more than $30,000, the operator must be a QST registrant as of January 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

Types of supplies Taxable supplies made in Québec to consumers from January 1 to December 31, 2018 Specified threshold 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 specified digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $1,342 -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $8,215 $8,215
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST or who have a TQ registration number $2,406 -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number $2,692 -
Total $50,015 $30,811
Example 2

The operator of a specified 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, or enables suppliers to make such supplies through the operator's platform.

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

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

The operator 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). Since the specified threshold is more than $30,000, the operator must be a QST registrant as of February 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

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 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 specified digital platform operated by another person $8,462 $9,534 - -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $1,342 $1,421 - -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $8,215 $8,966 $8,215 $8,966
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, or who have a TQ registration number $2,406 $3,400 - -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec $2,692 $3,897 - -
Total $48,857 $54,608 $29,653 $31,667
Operators of specified digital platforms who are located outside Canada and are registered for the GST/HST

Effective January 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if the total value of the supplies of incorporeal movable property or services made in Québec to consumers through your specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number is more than $30,000. In calculating the total value of your taxable supplies made from January 1 to August 1, 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 February 1 to August 1, 2019, 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.

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.

Calculating the total value of taxable supplies (specified threshold)

Example 1

The operator of a specified digital platform who is located outside Canada and is registered for the GST/HST makes taxable supplies in Québec to consumers in 2018, or enables suppliers to make such supplies through the operator's platform.

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 platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number. The total is $31,215. Since the specified threshold is more than $30,000, the supplier must be a QST registrant as of January 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

Types of supplies Taxable supplies made in Québec to consumers from January 1 to December 31, 2018 Specified threshold 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 specified digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $1,342 -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $31,215 $31,215
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, or who have a TQ registration number $3,748 -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec  $2,692 -
Total $64,372 $31,215
Example 2

The operator of a specified 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, or enables suppliers to make such supplies through the operator's platform.

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 platform by suppliers located outside Canada who are not registered for the GST/HST and do not have a TQ registration number. The total is $28,215. Since the specified threshold is less than $30,000, the operator is not required to be a QST registrant as of January 1, 2019.

The operator 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. Since the specified threshold is more than $30,000, the operator must be a QST registrant as of February 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

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 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 specified digital platform operated by another person $8,462 $9,534 - -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $1,342 $1,421 - -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $28,215 $31,966 $28,215 $31,966
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, or who have a TQ registration number $3,748 $4,821 - -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec $2,692 $3,897 - -
Total $70,214 $79,154 $28,215 $31,966
Operators of specified digital platforms who are located in Canada but outside Québec

Effective January 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if the total value of the supplies of incorporeal movable property or services made in Québec to consumers through your specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number 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 February 1 to August 1, 2019, 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.

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.

Calculating the total value of taxable supplies (specified threshold)

Example 1

The operator of a specified digital platform who is located in Canada but outside Québec makes taxable supplies in Québec to consumers in 2018, or enables suppliers to make such supplies through the operator's platform.

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 platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number. The total is $31,215. Since the specified threshold is more than $30,000, the operator is required to be a QST registrant as of January 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

Types of supplies Taxable supplies made in Québec to consumers from January 1 to December 31, 2018 Specified threshold 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 specified digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $1,342 -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $31,215 $31,215
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, or who do not have a TQ registration number $3,748 -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec  $2,692 -
Total $64,372 $31,215
Example 2

The operator of a specified digital platform who is located in Canada but outside Québec makes taxable supplies in Québec to consumers in 2018 and in January 2019, or enables suppliers to make such supplies through the operator's platform.

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 specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number. The total is $28,215. Since the specified threshold is less than $30,000, the operator is not required to be a QST registrant as of January 1, 2019.

The operator 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. Since the specified threshold is more than $30,000, the operator must be a QST registrant as of February 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

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 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 specified digital platform operated by another person $8,462 $9,534 - -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $1,342 $1,421 - -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $28,215 $31,966 $28,215 $31,966
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, or who have a TQ registration number $3,748 $4,821 - -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec $2,692 $3,897 - -
Total $70,214 $79,154 $28,215 $31,966

Beginning September 1, 2019

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

Effective September 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if your specified threshold with regard to 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 platform operated by another person);
  • the supplies of incorporeal movable property or services made in Québec to consumers through your platform by the following suppliers who do not have a TQ registration number (regardless of whether they are registered for the GST/HST):
    • suppliers located outside Canada; and
    • suppliers located in Canada but outside Québec.

If your specified threshold 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 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.

Calculating the total value of taxable supplies (specified threshold)

Example 1

The operator of a specified 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, or enables suppliers to make such supplies through the operator's platform.

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 specified digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's platform by the following suppliers who do not have a TQ registration number (regardless of whether they are registered for the GST/HST):
    • suppliers located outside Canada, and
    • suppliers located in Canada but outside Québec.

The total is $36,251 ($21,596 + $8,215 + $3,748 + $2,692). Since the specified threshold is more than $30,000, the operator must be a QST registrant as of September 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

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 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 specified digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $1,342 -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $8,215 $8,215
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST and who do not have a TQ registration number $3,748 $3,748
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number $2,692 $2,692
Total $50,372 $36,251
Example 2

The operator of a specified 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, or enables suppliers to make such supplies through the operator's platform.

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 specified digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's platform by the following suppliers who do not have a TQ registration number (regardless of whether they are registered for the GST/HST):
    • suppliers located outside Canada, and
    • suppliers located in Canada but outside Québec.

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

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). Since the specified threshold is more than $30,000, the operator must be a QST registrant as of October 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

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 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 specified digital platform operated by another person $8,462 $8,534 - -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $1,342 $1,421 - -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $6,215 $6,966 $6,215 $6,966
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, but who do not have a TQ registration number $3,748 $3,821 $3,748 $3,821
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number $2,692 $2,997 $2,692 $2,997
Total $43,214 $46,254 $29,093 $31,485
Operators of specified digital platforms who are located outside Canada and are registered for the GST/HST

Effective September 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if your specified threshold with regard to 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 specified 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 specified digital platform operated by another person);
  • the supplies of incorporeal movable property or services made in Québec to consumers through your platform by the following suppliers who do not have a TQ registration number (regardless of whether they are registered for the GST/HST):
    • suppliers located outside Canada, and
    • suppliers located in Canada but outside Québec.

If your specified threshold 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 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.

Calculating the total value of taxable supplies (specified threshold)

Example 1

The operator of a specified 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, or enables suppliers to make such supplies through the operator's platform.

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 specified digital platform operated by another person);
  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a specified digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's specified digital platform by the following suppliers who do not have a TQ registration number (regardless of whether they are registered for the GST/HST):
    • suppliers located outside Canada, and
    • suppliers located in Canada but outside Québec.

The total is $31,910 ($4,317 + $11,596 + $1,342 + $8,215 + $3,748 + $2,692). Since the specified threshold is more than $30,000, the operator must be a QST registrant as of September 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

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 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 specified digital platform operated by another person $1,342 $1,342
Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $1,420 -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $8,215 $8,215
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, but who do not have a TQ registration number $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 do not have a TQ registration number $2,692 $2,692
Total $41,792 $31,910
Example 2

The operator of a specifed 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, or enables suppliers to make such supplies through the operator's platform.

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 specified digital platform operated by another person);
  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a specified digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's platform by the following suppliers who do not have a TQ registration number (regardless of whether they are registered for the GST/HST):
    • suppliers located outside Canada, and
    • suppliers located in Canada but outside Québec.

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

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). Since the specified threshold is more than $30,000, the operator must be a QST registrant as of October 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

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 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 specified 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 specified digital platform operated by another person $6,308 $6,549 - -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $2,154 $1,985 - -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $5,215 $5,966 $5,215 $5,966
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, but who do not have a TQ registration number $2,748 $2,821 $2,748 $2,821
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number $2,692 $1,897 $2,692 $1,897
Total $38,214 $40,154 $29,752 $31,620
Operators of specified digital platforms who are located in Canada but outside Québec and who are registered for the GST/HST

Effective September 1, 2019, you must have registered for the QST using the registration service in My Account for suppliers outside Québec if your specified threshold with regard to 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 specified digital platform operated by another person);
  • your supplies of corporeal movable property made in Québec to consumers (regardless of whether the supplies were made through a specified digital platform operated by another person);
  • the supplies of incorporeal movable property or services made in Québec to consumers through your specified digital platform by the following suppliers who do not have a TQ registration number (regardless of whether they are registered for the GST/HST):
    • suppliers located outside Canada, and
    • suppliers located in Canada but outside Québec.

If your specified threshold 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 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.

Calculating the total value of taxable supplies (specified threshold)

Example 1

The operator of a specified 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, or enables suppliers to make such supplies through the operator's platform.

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 specified digital platform operated by another person);
  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a specified digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's platform by the following suppliers who do not have a TQ registration number (regardless of whether they are registered for the GST/HST):
    • suppliers located outside Canada, and
    • suppliers in Canada but outside Québec.

The total is $31,910 ($4,317 + $11,596 + $1,342 + $8,215 + $3,748 + $2,692). Since the specified threshold is more than $30,000, the operator must be a QST registrant as of September 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

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 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 specified digital platform operated by another person $1,342 $1,342
Incorporeal movable property or services supplied by the operator through a specified digital platform operated by another person $8,462 -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $1,420 -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $8,215 $8,215
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, but who do not have a TQ registration number $3,748 $3,748
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number $2,692 $2,692
Total $41,792 $31,910
Example 2

The operator of a specified 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, or enables suppliers to make such supplies through the operator's platform.

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 specified digital platform operated by another person);
  • supplies of incorporeal movable property or services made by the operator (other than supplies made through a specified digital platform operated by another person);
  • supplies of incorporeal movable property or services made through the operator's digital platform by the following suppliers who do not have a TQ registration number (regardless of whether they are registered for the GST/HST):
    • suppliers located outside Canada, and
    • suppliers in Canada but outside Québec.

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

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). Since the specified threshold is more than $30,000, the supplier must be a QST registrant as of October 1, 2019, and have registered using the registration service in My Account for suppliers outside Québec.

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 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 specified 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 specified digital platform operated by another person $6,308 $6,549 - -
Corporeal movable property supplied through the operator's specified digital platform by other suppliers $2,154 $1,985 - -
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are not registered for the GST/HST and who do not have a TQ registration number $5,215 $5,966 $5,215 $5,966
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located outside Canada who are registered for the GST/HST, but who do not have a TQ registration number $2,748 $2,821 $2,748 $2,821
Incorporeal movable property or services supplied through the operator's specified digital platform by suppliers located in Canada but outside Québec who do not have a TQ registration number $2,692 $1,897 $2,692 $1,897
Total $38,214 $40,154 $29,752 $31,620

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