Suppliers Located Outside Canada Who Are Registered for the GST/HST

Effective September 1, 2019, you must have registered for Québec sales tax (QST) purposes using the registration service in My Account for suppliers outside Québec if:

If, on September 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 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.

Note

Suppliers located outside Canada 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.

Calculating the total value of taxable supplies (specified threshold)

Example 1

A supplier located outside Canada 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 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 ($31,134 + $11,462). Since the specified threshold is more than $30,000, the supplier 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, 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
Example 2

A supplier located outside Canada 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 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 ($17,611 + $9,985). Because the specified threshold is less than $30,000, the supplier is not required to be a QST registrant as of September 1, 2019.

The supplier recalculates the value of these supplies 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 ($21,852 + $10,322). 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, 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

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