The set of rules concerning registration for the QST under Book I, Chapter VIII.1, Division II of the Act respecting the Québec sales tax. Registration numbers under this system begin with the letters "NR."
Persons registered for the QST under the specified system must collect the QST on the taxable supplies of services or incorporeal movable property (excluding zero-rated supplies) they make in Québec to specified Québec consumers. They must also collect the QST on the supply of certain corporeal movable property delivered to specified Québec consumers in Québec. If they sell the property or services through a digital platform operated by a person registered for the QST under the general system or the specified system, the platform operator must collect the QST on the property or services.
QST amounts billed or collected by a person registered for the QST under the specified system must be reported and remitted to Revenu Québec. The person cannot, however, claim an input tax refund (ITR).
Registrants are required to meet their obligations using My Account for suppliers outside Québec.