News and Insights

Revenu Québec Issues Notice on E-Commerce

Tax Development May 21, 2019

Revenu Québec recently issued a public notice NR2019/05/14 – E-commerce: Certain Suppliers Outside Québec Required to Collect the QST Beginning September 1, 2019, which provides clarification on the mandatory QST registration requirement applicable to certain suppliers outside Québec.

Effective September 1, 2019, mandatory QST registration will be required of GST-registrants outside Québec who make more than $30,000 per year in taxable supplies to consumers who are resident in Québec and not registered for QST. These rules are also applicable to operators of specified digital platforms.

The public notice is part of efforts to implement the new specified registration system which was announced in the province’s 2018 budget. More information on Quebec’s new specified registration system can be found in Ryan’s 2019 New Year’s Day Changes from Revenu Québec publication.