If you are a supplier located outside Canada, new QST
registration requirements may apply effective January 1, 2019. Here
are the QST basics that you should be aware of.
Does this apply to your business?
This requirement applies to suppliers who sell any of the
following to consumers (i.e., individuals making the purchase for
personal use) residing in Quebec: services, intangible properties
(e.g., electronic subscription to software or access to digital
content), or goods (but only if registered for GST/HST
purposes).
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.
