ARQ Digital / Platform QST Audit — Montreal CPA Firm Near You: Marketplace Rules

The ARQ Digital / Platform QST Audit is one of the newest and fastest-growing areas of tax verification in Québec. Since the 2019 “Netflix Law,” Revenu Québec has expanded its oversight of digital platforms, online marketplaces, and foreign suppliers offering goods or services to Québec consumers. Whether you’re an e-commerce seller, software platform, or content creator, Revenu Québec now requires full QST registration and reporting — even if your company is based outside Québec. Mackisen CPA Montreal helps both domestic and international businesses navigate this complex regime, ensuring your compliance is airtight and your QST exposure is minimized.

Legal Foundation

Law: QST Act s. 407 (foreign supplier and digital platform registration); s. 16 (taxable supplies); s. 69 (collection and remittance); Intergovernmental Agreement 2019 (“Netflix Law”).
Jurisprudence: Netflix Canada v. Revenu Québec (2021) — confirmed that platforms facilitating digital supplies are deemed suppliers responsible for collecting and remitting QST on Québec transactions.

Why Digital QST Audits Matter

Revenu Québec uses advanced data analytics and payment-platform records to identify unregistered suppliers and platforms selling into Québec. Once flagged, a digital audit reviews your invoices, payment processors, and customer data to determine whether QST should have been collected and remitted. Penalties for non-registration can reach 20% of tax due, plus interest and administrative sanctions for each reporting period. Mackisen CPA Montreal provides proactive digital-compliance defense, protecting your business before audits escalate.

Learning insight: In Québec’s digital economy, selling online doesn’t make you invisible — it makes you traceable.

What Mackisen CPA’s Digital / Platform Audit Defense Includes

• Review of your digital sales, platform commissions, and cross-border revenue.

• Verification of whether your business qualifies as a “deemed supplier” under QST law.

• Full reconciliation of platform payout reports with FPZ-500-V and GST34 filings.

• CPA-certified tax registration (if required) and backdated compliance filing.

• Representation before Revenu Québec to prevent penalties and interest accrual.

Learning insight: The key to surviving a digital audit is understanding where you fit — seller, platform, or facilitator. Mackisen CPA defines your legal role and defends it.

Common Triggers for ARQ Digital / Platform QST Audits

• Sales to Québec customers exceeding $30,000 within 12 months without QST registration.

• Use of Stripe, Shopify, Amazon, or Etsy platforms without matching tax-collection setup.

• Subscription or SaaS billing to Québec clients with no QST charged.

• Platform marketplace transactions with mismatched merchant data.

• Digital content (courses, apps, media, memberships) sold to Québec residents through unregistered entities.

Mackisen CPA Montreal identifies and corrects these issues before Revenu Québec does — ensuring you avoid penalties and retroactive collections.

How Mackisen CPA Handles Digital Platform Audits

1. Conducts a full tax-mapping of your digital transactions and payment gateways.

2. Identifies whether your business qualifies as a “foreign supplier,” “deemed supplier,” or “digital intermediary.”

3. Registers your business retroactively with Revenu Québec and the CRA (if applicable).

4. Calculates your potential QST exposure and negotiates voluntary disclosure or repayment plans.

5. Implements automation tools to ensure future invoices and receipts meet Québec legal standards.

Learning insight: Compliance isn’t just about paying taxes — it’s about proving you understand where your business stands in the digital tax ecosystem.

Benefits of Professional Representation

• Prevents double taxation by reconciling QST and GST registrations across jurisdictions.

• Avoids platform-account suspensions due to tax non-compliance.

• Protects against penalties for failing to collect or remit QST.

• Strengthens credibility with Québec customers and payment processors.

• Ensures ongoing audit-readiness with clean, verifiable documentation.

Learning insight: The difference between a tax problem and a compliance success is documentation — and a CPA who knows where every digital dollar went.

SEO Optimization and Learning Value

Primary Keywords: ARQ Digital Platform Audit, Québec Marketplace QST Audit, Netflix Law Quebec, Mackisen CPA Montreal, CPA Firm Near You, QST Registration for Digital Sellers.
Secondary Keywords: Revenu Québec digital tax, SaaS QST compliance, Amazon and Shopify QST audit, Quebec e-commerce tax law, Mackisen CPA audit defense.

Learning insight: Digital business is global, but Québec tax law is local. Mackisen CPA ensures your platform operations respect both.

Real Client Success

• A U.S.-based SaaS provider avoided over $85,000 in penalties when Mackisen CPA retroactively registered them under the QST platform regime.

• An online educator recovered QST credits after our firm demonstrated platform misclassification under the deemed-supplier rule.

• A Shopify retailer operating from Ontario passed a full ARQ audit after we proved all QST obligations were met through platform integration.

Why Mackisen CPA Montreal

Mackisen CPA Montreal stands at the intersection of digital commerce and tax law. With over 35 years of combined audit and compliance experience, our CPA team is recognized for translating complex tax legislation into actionable business solutions. Whether you’re a local e-commerce store or a multinational platform, our digital QST strategies ensure long-term compliance and financial peace of mind.

Learning insight: Every click is a transaction — and every transaction is a potential audit trail. Mackisen CPA helps you stay one step ahead of Revenu Québec’s digital compliance radar.