Additional Suppliers Outside Québec Now Required to Collect QST

Revenu Québec has issued a News Release, “E-Commerce: Additional Suppliers Outside Québec Now Required to Collect QST”, reminding e-commerce operators of their responsibility to register for, collect, and remit QST to Revenu Québec, effective September 1, 2019. This measure is aimed at suppliers who:

• supply taxable services, corporeal moveable property, and incorporeal moveable property in Québec with a total value of more than $30,000 to persons who are not QST registrants;
• are not already QST registrants; and
• do not have an establishment in Québec and do not carry on business in Québec.

These rules apply to certain suppliers outside Québec that are GST/HST registrants and certain operators of digital platforms.