Published | Category : GST and QST

E-Commerce: Suppliers Outside Canada Now Collecting QST

One of the measures that the Minister of Finance announced in the 2018–2019 Budget Speech given on March 27, 2018, was the creation of a new Québec sales tax (QST) registration service to ensure tax fairness for suppliers outside Québec and Québec businesses with regard to the collection of the QST.

As a result, foreign suppliers must register for the QST using the new service, and Canadian suppliers will have to follow suit by September 1, 2019. Some digital platforms that act as intermediaries between suppliers and consumers also have to register.

Foreign suppliers: Mandatory registration since January 1, 2019

Registration using the new system is mandatory for suppliers outside Canada that meet the following conditions:

  • They do not have any establishments in Canada, nor do they carry on a business in Canada.
  • They are not currently registered for the QST or the GST/HST.
  • They make more than $30,000 per year in supplies of services or incorporeal movable property in Québec to consumers, other than via certain digital platforms.

Canadian suppliers: Mandatory registration as of September 1, 2019

Registration using the new system will be mandatory for Canadian suppliers outside Québec that meet the following conditions:

  • They do not have any establishments in Québec, nor do they carry on a business in Canada.
  • They are not currently registered for the QST.
  • They are currently registered for the GST/HST.
  • They make more than $30,000 per year in supplies of services or incorporeal movable property in Québec to consumers, other than via certain digital platforms.

A major step toward tax fairness!

With online transactions more prevalent than ever, taxation in the digital economy represents a sizeable challenge for Revenu Québec. This measure is an important step toward our goal of ensuring tax fairness in every field.

To learn more, click Suppliers Outside Québec.

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