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Prior to 2019, suppliers who were non-residents of Quebec (hereinafter referred to as “non-residents”) were only required to register for QST if they had a permanent establishment or were carrying on business in Quebec.
Starting in 2019, non-residents have to enrol in Quebec’s QST registration system if their sales to non-registered Quebec individuals exceed $30,000 during the last 12 months.
(1) non-residents who do not carry on business in Canada and who are not registered GST/HST and;
(2) operators of a Specified Digital Platform. A Specified Digital Platform is where an operator enables a non-resident to make a supply in Quebec through the use of its digital platform and controls the transaction between the non-resident and the customer like billing and delivery.
This registration (bearing a number that starts with NR followed by 8 digits) is different from the usual QST registration since it only allows the registrant to collect and remit the QST without having any entitlement to ITR recoveries.
Similarly, QST collected by non-residents cannot be recovered as ITR by the customer. If the QST has been incorrectly charged by the non-resident, the customer should claim a credit from the supplier.
Non-residents are still able to voluntarily register under the usual QST and claim ITR’s. But if they choose this route they must also register for GST/HST.
For more details see: https://www.revenuquebec.ca/en/press-room/tax-news/details/152500/
At UHY Victor, we have expertise in assessing filing requirements. Contact us for a free consultation regarding your QST issues:
UHY Victor LLP Canada U.S. Tax Team
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