A supplier that meets the following requirements:

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

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