E-commerce is the use of digital technology to sell goods and services online or on a digital platform. It also includes payment (or another form of compensation) and delivery of a physical or digital product. It is typical of the digital economy and is increasingly popular thanks to its promotion online and on social media.
The GST and QST apply on the value of most goods and services sold online.
Collecting tax on online transactions
Unless you are a small supplier, you must collect the GST and QST on sales in Québec or elsewhere in Canada through a website or digital platform and then remit them to us.
Reporting your income
You must report all the income you earned through a website or digital platform.
For more information about the obligations resulting from your e-commerce activities, see the following:
Correcting an oversight
If you earned income online through social media, digital platforms or websites but did not report it, we encourage you to make the necessary corrections to avoid paying penalties and interest and to take advantage of relief measures.
See the pages below to find out how to make changes to a return for a previous year or put your tax file in order (for example, by correcting a GST or QST return)
Reporting your income doesn't necessarily mean you'll have to pay income tax. There are benefits, too:
- tax credits such as the work premium and solidarity tax credit
- eligibility for parental benefits
- increasing your RRSP contributions
- a retirement pension from Retraite Québec based on all your income
- a better financial profile for financial institutions
Report your income. It's fair for all.
Registers and supporting documents
If you carry on a business in Québec, you are required to keep registers. They can help us confirm your income and expenses and determine the amount you owe us or we owe you.
Your records and supporting documents (including electronic records) must generally be kept for at least six years after the end of the last taxation year they cover.
For more information, click Keeping Your Registers and Supporting Documents.