Online Purchases of Property or Services
Certain businesses not resident in Québec that do business online are not required to collect Québec sales tax (QST) when they sell property or services. In such a situation, QST on the value of the property or service must be calculated and paid to us by the recipient (by self-assessment). That rule applies to both digital property and corporeal movable property.
If you are an individual who purchased taxable property or a taxable service online from a non-resident business and QST was neither paid by you nor collected at customs, then generally speaking, you must calculate the tax in respect of the property or service and pay it to us. Your payment must be enclosed with a duly completed copy of form FP-505-V, Special-Purpose Return, which must be filed on or before the last day of the month following the month in which you purchased the property or service. The circumstances in which no tax has to be paid are set out in form FP-505-V.
As a rule, where QST registrants would be entitled to claim an input tax refund (ITR) were they to pay QST on the purchase of property or a service, they are not required to pay the QST. Therefore, if you are a QST registrant who purchased taxable property or a taxable service online from a non-resident business for consumption or use exclusively (90% or more) in the course of your commercial activities, you are not required to pay us the QST. However, if you purchased the property or service for purposes other than for consumption or use exclusively in your commercial activities, you must pay us the QST.
For more information, see the booklet entitled General Information Concerning the QST and the GST/HST (IN-203-V).