Suppliers Located Outside Canada Who Are Not Registered for the GST/HST

Beginning January 1, 2019, you must have registered for Québec sales tax (QST) purposes using the registration service reserved for suppliers outside Québec if:

If, on January 1, 2019, the total value of these taxable supplies is $30,000 or less, 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

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 the total value of the incorporeal movable property or services supplied from January 1 to December 31, 2018 (other than supplies made through a digital platform operated by another person). The total is $42,596. 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 $45,659 -
Incorporeal movable property or services $42,596 $42,596
Incorporeal movable property or services supplied through a digital platform operated by another person $8,462 -
Total $96,717 $42,596
Example 2

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 the total value of the incorporeal movable property or services supplied from January 1 to December 31, 2018 (other than supplies made through a digital platform operated by another person). The total is $27,596. Because this is less than $30,000, the supplier is not required to be a QST registrant as of January 1, 2019.

The supplier recalculates the value of these supplies on February 1, 2019. The total value of the incorporeal movable property or services supplied from February 1, 2018, to January 31, 2019 (other than supplies made through a digital platform operated by another person) is $32,574. 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 $235 $298 - -
Incorporeal movable property or services $27,596 $32,574 $27,596 $32,574
Incorporeal movable property or services supplied through a digital platform operated by another person $10,258 $11,120 - -
Total $38,089 $43,992 $27,596 $32,574
Note

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.

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