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Digital economy: Don't pay the QST by mistake!

Since January 1, 2019, some suppliers outside Québec and some operators of a specified digital platform have been required to register for Québec sales tax (QST) and to collect it for certain taxable supplies made in Québec. Their QST registration number contains the letters NR instead of TQ. You can find a list of QST-Registrant Suppliers Outside Québec on our website.

Special rules apply when these suppliers and operators make, or enable the making of, certain taxable supplies in Québec. For example, QST paid on property or services purchased from such a supplier or operator does not qualify for input tax refunds (ITRs), even if the property or service is acquired by a registrant in the course of their commercial activities.

In addition, if you are registered for the QST and you do business with such a supplier or operator, they must not collect the QST for property or services supplied to you when you inform them you are registered for the QST and you provide them with your registration number containing the letters TQ.

If you pay the QST to such a supplier or operator and you are registered for the QST, you must claim a refund directly from them.

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