In 2018, the Québec government announced the implementation of a new and parallel Québec sales tax (“QST”) registration system under which (i) non-Canadian suppliers with no physical or significant presence in Québec are required to collect and remit the QST on taxable incorporeal movable property and services they supply in Québec to Québec consumers; and (ii) Canadian suppliers with no physical or significant presence in Québec are required to collect and remit the QST on taxable corporeal movable property they supply in Québec to Québec consumers (the “New Foreign Supplier Regime”). The New Foreign Supplier Regime applies where the aggregate value of the considerations for taxable supplies made by the foreign supplier in Québec to consumers exceeds a C$30,000 minimum threshold.
Source: stikeman.com
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