The set of rules concerning registration for the QST under Book I, Chapter VIII, Division I of the Act respecting the Québec sales tax. Registration numbers under the general QST system include the letters “TQ.”

Persons registered for the QST under the general system must collect the QST on all taxable supplies they make in Québec (excluding zero-rated supplies). This rule holds regardless of whether the supplies are made to specified Québec consumers or whether the consumers are registered for the QST (under the general or specified system). Persons that operate a digital platform must also collect the QST on taxable supplies (other than zero-rated supplies) made by suppliers outside Québec using their platform.

QST amounts billed or collected by a person registered for the QST under the general system must be reported and remitted to Revenu Québec. In calculating the net QST to remit, they can subtract the QST paid or payable for which they can claim an input tax refund (ITR).

Registrants can meet their obligations using My Account for businesses.