A supplier that:

• is not resident in Québec;
• does not make supplies as part of a business carried on in Québec; and
• is not registered under the general QST system (does not have a QST registration number that includes the letters "TQ").

Note that suppliers outside Québec must verify whether they are required to register under the general QST system, especially if they make supplies of corporeal movable property stored in Québec.