Efficient September 1, 2019, sure suppliers exterior Québec that are items and companies tax/harmonized gross sales tax (GST/HST) registrants and sure operators of digital platforms are required to be Québec gross sales tax (QST) registrants.
These suppliers should instantly start to gather QST and remit it to Revenu Québec in the event that they promote or lease:
- companies (movie leases, music distribution, and so forth.);
- corporeal movable property (clothes, desks, development supplies, and so forth.); or
- incorporeal movable property (e-books, patents, copyrights, and so forth.).
This new measure is aimed toward suppliers:
- who do not need an institution in Québec and don’t keep it up a enterprise in Québec;
- who usually are not already QST registrants;
- the entire worth of whose taxable provides made in Québec (aside from provides of companies or incorporeal movable property made by digital platforms) is greater than $30,000 per yr; and
- who provide companies or movable property to individuals often resident in Québec who usually are not QST registrants.
Operators of digital platforms are topic to related guidelines however solely with respect to companies or incorporeal movable property.
A serious step in the direction of tax equity!
The taxation challenges referring to e-commerce and the expansion within the variety of on-line transactions are key points for our group. This measure demonstrates our willingness to deal with such new challenges and to actively work to make sure tax equity in all sectors.
For particulars, go to Suppliers Outside Québec.