Published | Category : GST and QST

Ensuring Tax Fairness in the Digital Economy

Mandatory QST registration for suppliers outside Québec

As part of the 2018-2019 Budget Speech delivered on March 27, 2018, the Minister of Finance announced the implementation of a new QST registration system to collect QST from suppliers that are non-residents of Québec and thereby ensure tax fairness.

Foreign suppliers (suppliers outside Canada) will have until January 1, 2019, to register for the QST using this new system, while Canadian suppliers (suppliers outside Québec) will have until September 1, 2019. Note that registration will also be mandatory for certain digital platforms acting as an intermediary between suppliers and consumers.

Foreign suppliers: mandatory registration before January 1, 2019

This deadline applies to foreign suppliers:

  • with no physical or significant presence in Québec;
  • that are not already registered for the QST;
  • that make over $30,000 in taxable sales to consumers in Québec; and
  • that supply services and incorporeal moveable property in Québec.

Canadian suppliers: mandatory registration before September 1, 2019

This deadline applies to Canadian suppliers:

  • with no physical or significant presence in Québec;
  • that are not already registered for the QST;
  • that make over $30,000 in taxable sales to consumers in Québec;
  • that supply services and incorporeal moveable property in Québec; and
  • that supply corporeal movable property in Québec.

Application of the new measure

Suppliers that have questions concerning their registration can contact us. They must register and start collecting and remitting the applicable QST on their taxable sales made to Québec residents that are not QST registrants by the above deadlines.

This measure is an important step towards ensuring tax fairness between non-resident suppliers of Québec and local businesses, which are required to collect and remit the QST.

Details of the new registration system will be available on our website soon.  In the meantime, see pages A.5 to A.14 of the Additional Information 2018-2019 (PDF – 3,73 MB) published by the Ministère des Finances.

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