Sharing Economy

In the sharing economy, individuals share or trade goods, services or knowledge in exchange for payment or for no payment at all. 

The many sharing or e-commerce platforms available have increased the number of transactions between individuals, to such an extent that the term “platform economy” is often used to encompass all related economic spinoffs.

Revenu Québec's actions

We are constantly adapting to the reality of today's digital economy. That is why consumption taxes are now collected on goods and services sold from elsewhere in Canada by suppliers outside Québec. Moreover, effective January 1, 2019, the Québec sales tax now applies on services and incorporeal property sold from outside Canada.

To meet the increasing number of requests for information regarding transactions between individuals, we have added two sections to our website that deal with two key sectors of the sharing economy:

Read these sections to easily understand your rights and obligations.

Tax compliance agreements

Integrity and fairness are two of our driving values. That's why we work to ensure our tax system meets the new realities of the sharing economy and sharing platforms. 

Since 2016, we have signed agreements with major players in the sharing economy, including:

  • l'Entente relative aux exigences de conformité fiscale au Québec à l'égard des chauffeurs utilisant les plateformes « uberX », « uberXL » ou « uberSELECT » (French only);
  • l'Entente relative aux exigences de conformité fiscale à l'égard des chauffeurs utilisant la plateforme « Eva » (French only).

These agreements provide a fair framework to ensure that transactions made in Québec using the Uber and Eva digital platforms comply with all tax laws.

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

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