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05 April 2018

Québec announces QST and e-commerce measures

The digital economy poses difficulties regarding the collection of the Québec sales tax (QST) by suppliers that have no physical or significant presence in Québec. These nonresident suppliers are currently not required to register with Revenu Québec for the purpose of collecting and remitting the QST, even when their supplies in Québec are taxable. Through budget provisions tabled on March 27, the Québec Government intends to implement a new mandatory specified registration system for suppliers that have no physical or significant presence in Québec to ensure the QST is collected and remitted in the digital age.

A Tax Alert prepared by Ernst & Young Canada, and attached below, provides additional details.

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Document ID: 2018-0734

 

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