Efficient September 1, 2019, sure suppliers exterior Québec that are items and providers 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:
- providers (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 geared toward suppliers:
- who wouldn’t have an institution in Québec and don’t keep on a enterprise in Québec;
- who usually are not already QST registrants;
- the full worth of whose taxable provides made in Québec (apart from provides of providers or incorporeal movable property made by means of digital platforms) is greater than $30,000 per 12 months; and
- who provide providers or movable property to individuals normally resident in Québec who usually are not QST registrants.
Operators of digital platforms are topic to comparable guidelines however solely with respect to providers or incorporeal movable property.
A significant step in the direction of tax equity!
The taxation challenges regarding 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.