If you run a business as a flea market occupant, you are subject to the same rules respecting registration for the GST and the QST as most other merchants, whether the merchandise you sell is new or used.

However, you are not required to register for the GST and the QST or to collect those taxes on the rentals you make if you are considered to be a small supplier.

When you are not or are no longer considered to be a small supplier, you must register for the GST and the QST, collect those taxes on the services provided or the goods sold, whether they are new or used, and remit the taxes to us.

If you are the occupant of a flea market, you must provide certain information to the operator in order that he or she may complete form VD-350.44, Déclaration concernant les marchés aux puces et autres commerces semblables (available in French only). The operator must use this form to provide a list of the flea market's occupants. Some of the information you are required to provide is as follows:

• your name
• your address
• your social insurance number
• your business name, your Québec enterprise number (NEQ), your identification number as well as your QST registration number, if applicable

If you fail to provide this information to the operator, you are liable to a penalty of $100 for each item of information not provided.

For more information, consult the brochure Flea Markets (IN-255-V).