Quebec has changed the registration requirements for certain non-resident suppliers located outside of Quebec, effective January 1, 2019. The same changes were implemented for Canadian businesses located outside of Quebec from September 1, 2019.
Suppliers located outside of Quebec who sell more than $30,000 per annum of any of the following directly to consumers (i.e., individuals making the purchase for personal use) residing in Quebec:
- intangible properties (e.g., electronic subscription to software or access to digital content),
- goods (but only if registered for GST/HST purposes).
are required to be registered for, and to collect and remit QST.
This requirement does NOT apply if the sales made to consumers in Quebec on an annual basis are $30,000 or less.
- The $30,000 test is determined on a rolling 12-month period over time.
- The $30,000 does not include sales of services and intangible properties made in Quebec through a third-party digital platform. In that instance he digital platform may now be required to register for QST purposes, and charge the tax on the sales it makes on behalf of the non-resident business.