With effect from 1 September 2019, non-Quebec resident digital service suppliers must be registered for Quebec sales tax (QST) and collect QST on taxable supplies made to Quebec consumers (B2C). The requirement applies where such supplies exceed CAD 30,000 per year. Suppliers subject to the requirement must collect and remit QST (current rate 9.975%) on taxable supplies or may appoint a local tax agent.
Note - resident suppliers have been subject to the QST requirements since 1 January 2019.…