Quebec Sales Tax for Non-Quebec Businesses

August 14, 2019

If you’re selling to people or businesses in Quebec, you may now have a responsibility to collect and remit QST.

In March of 2018, the Quebec government released its annual Provincial Budget. Then Minister of Finance, Carlos J. Leitao, announced the implementation of a new Quebec Sales Tax (QST) regime, designed to collect QST from non-resident businesses that have sales in Quebec. This change requires businesses without a physical or significant presence in Quebec to register for QST, collect QST on certain taxable supplies, and remit the tax if their annual taxable sales to Quebec consumers exceed $30,000 in the prior 12 months. These rules come into effect on September 1st, 2019 for all Non-Resident Suppliers in Canada that have taxable services, digital products, or goods sold in Quebec. A Non-Resident Supplier that only sells intangible personal property (IPP) or services through a digital sales platform, like Amazon, may not need to register. If you are wondering if your company now has to register for QST, or if you have any other tax questions, reach out to your Account Manager at Bateman MacKay LLP.

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