Canada – New QST registration rules for digital supplies by non-resident suppliers

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The March 27, 2018 Québec budget proposes to expand the mandatory Québec Sales Tax (QST) registration rules for non-residents of Québec making digital supplies to Québec recipients. Specifically, registration will be required for: 

  • non-residents of Canada that make supplies of incorporeal moveable property (IPP) and services to specified Québec consumers
  • residents of Canada that reside outside Québec and make supplies of corporeal moveable property, IPP and services to specified Québec consumers.

For further Information, please see the attached Newsletter.

pwc-2018-quebec-budget-new-qst-registration-rules-digital-supplies-non-resident-suppliers-2018-04-en

 

About Zsolt Tenczer

Senior Manager PwC Switzerland email: zsolt.x.tenczer@ch.pwc.com Mobile: +41-79-580-5058 Office: +41-58-792-4560

I started my career at the Hungarian Tax Authority in the last millenium at the dawn of the internet. Joined PwC in 1999 on top of the ebiz boom, when we thought online business will revolutionise the economy in 5 years. I specialized on VAT or more generally on indirect taxes. After several years spent in the Hungarian indirect tax practice, I moved to Zurich, Switzerland where I am working as a senior manager in the International VAT team and Network Driver for the Global Indirect Tax Network of PwC.