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ARTICLE · 28 SEPTEMBER 2018

The 2018 Québec Budget And Digital Economy – An Update Regarding QST Registration

McCarthy Tétrault
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As discussed in prior articles, certain amendments to the Act Respecting the Québec Sales Tax announced in the 2018 Québec Budget and which related to the digital economy and electronic commerce received...

CanadaStrategy
Nicolas Désy
Nicolas Désy
Quentin Lageix
Quentin Lageix
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As discussed in prior articles, certain amendments to the Act Respecting the Québec Sales Tax announced in the 2018 Québec Budget and which related to the digital economy and electronic commerce received Royal assent on June 12.1 These measures expand the Québec Sales Tax ("QST") base to digital business in Québec.

Further to these amendments, certain non-resident suppliers will have the obligation to register with Revenu Québec, under a new specified registration system, for the purpose of collecting and remitting the QST applicable to taxable supplies made in Québec to specified Québec consumers. The expression "specified Québec consumers" refers to a person who is not registered for QST purposes and whose usual place of residence is located in Québec.

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