Compendium · Canada · Quebec
Quebec: GST on digital services
Not supported by the free-threshold API · Local term: GST
Last verified: 2026-11-03
Non-Canadian sellers must register for Quebec's specified QST system once sales to Quebec consumers exceed CAD 30,000 in 12 months
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Quebec’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (GST)
- Free threshold?
- Yes — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- CAD 30,000
CAD 30,000 taxable supplies to specified Quebec consumers in any 12-month period (specified QST system for suppliers outside Canada not GST/HST-registered under general system) - Window
- Rolling 12 months
- Standard rate
- —
QST 9.975% on top of GST 5% for most digital B2C (combined ~14.975% when both apply) - Who must register
- Quebec's specified QST threshold for non-residents mirrors the federal CAD 30,000 pattern for consumer digital sales
- Evidence of location
- Revenu Québec guidance: determine Quebec consumer using indicators analogous to CRA (billing address, IP/geolocation, payment info); practice commonly requires two non-contradictory indicators (secondary summaries of RQ guidance)
- Invoicing
- Specified-system sellers must disclose QST collected; a full CFDI-style e-invoice is not required
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- RQ specified system registration threshold
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- Yes — Revenu Québec specified registration system for non-residents
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/special-cases-gsthst-and-qst/suppliers-outside-quebec/qst-registration-for-suppliers-outside-quebec/registration-under-the-specified-system-suppliers-outside-canada-who-are-not-registered-under-the-general-gsthst-system/
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: primary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | Revenu Québec guidance: determine Quebec consumer using indicators analogous to CRA (billing address, IP/geolocation, payment info); practice commonly requires two non-contradictory indicators (secondary summaries of RQ guidance) (primary) |
| Non-resident digital tax | Non-Canadian sellers must register for Quebec's specified QST system once sales to Quebec consumers exceed CAD 30,000 in 12 months (primary) |
| Rate | QST 9.975% on top of GST 5% for most digital B2C (combined ~14.975% when both apply) (primary) |
| Foreign registration threshold | CAD 30,000 taxable supplies to specified Quebec consumers in any 12-month period (specified QST system for suppliers outside Canada not GST/HST-registered under general system) (primary) |
| Simplified regime | Yes — Revenu Québec specified registration system for non-residents (primary) |
| Collect and remit | A QST-registered specified digital platform collects QST on facilitated sales, and those sales drop out of the non-resident vendor's threshold (secondary) |
| B2C invoice | Specified-system sellers must disclose QST collected; a full CFDI-style e-invoice is not required (secondary) |
| Local payment methods | No Quebec-specific payment rail is written as a place-of-supply rule beyond ordinary payment indicators (indicative, unverified) |
| Seller located in this place | Quebec's specified QST threshold for non-residents mirrors the federal CAD 30,000 pattern for consumer digital sales (secondary) |
Official sources
RQ specified system registration threshold
RQ collecting the QST
RQ perception TVQ
RQ régime désigné
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice