Following the January 1 and September 1, 2019 rollout of the new specified registration system, Revenu Québec has issued a news release, “Digital Economy: Don't Pay the QST by Mistake!”, reminding QST registrants to be cautious about paying QST to a specified supplier.
Specified suppliers are those registered under the new specified registration system and their registration numbers can be distinguished by the “NR” letters contained in their QST registration numbers.
Under the new specified registration system, QST paid to a specified supplier cannot be recovered as an input tax refund (ITR), even if the property or service is acquired by a registrant in the course of their commercial activities. Therefore, a QST registrant should not pay QST to a specified supplier.
For more information on the new specified registration system, see Ryan’s publication – 2019 New Year’s Day Changes from Revenu Québec.