QST Publication Updated For New Specified QST Registration System

Revenu Québec has updated publication IN-202-V, “Registering with Revenu Québec” to include information regarding registering for the new specified QST registration system for certain unregistered suppliers outside Québec. 

Effective January 1, 2019, certain suppliers outside Canada that are not registered for GST are required to register, collect and remit the QST on supplies of services and incorporeal movable property (i.e., intangibles) made to specified Québec consumers. In addition, effective September 1, 2019, certain suppliers outside Québec that are registered for GST will be required to register, collect and remit QST on supplies of services, corporeal movable property (i.e., goods) and incorporeal movable property made to specified Québec consumers.

Additional information is available in our tax development: Québec Passes Legislation Adopting New Specified Registration System.