Can I Register for QST if My Business Is Outside Quebec?

Many businesses located outside Quebec including Ontario corporations, Western Canadian companies, U.S. firms, and international digital sellers are surprised to learn that they may still be required to register for QST. Quebec has strict rules for businesses that sell goods, services, or digital products to Quebec customers, even if the business has no physical presence in the province.

This guide explains when a non-Quebec business must register for QST, the difference between regular and specified registration, and how to stay compliant when selling to Quebec clients.

Two Types of QST Registration for Non-Quebec Businesses

Quebec law offers two distinct QST registration systems:

1. Regular QST Registration

For businesses carrying on business in Quebec or having a significant presence.
Examples:
• having employees or contractors in Quebec
• renting office space
• running a warehouse or sales location
• regularly delivering goods using your own transport
• providing services physically in Quebec

This is similar to registering as if you were a Quebec business.

2. Specified QST Registration

For businesses outside Quebec that do not carry on business in the province but sell:
• digital products
• digital services
• SaaS
• goods delivered by common carrier
• online subscriptions
• streaming services

This applies to:
• Canadian businesses located outside Quebec
• Foreign (non-Canadian) businesses
• Online platforms and marketplaces

When a Non-Quebec Business MUST Register for QST

Your business must register if you:

Sell taxable goods to customers in Quebec

If the goods are shipped to a Quebec address → QST applies.

Provide taxable services to Quebec clients

Even if the work is done outside Quebec, QST often applies when the consumer is in Quebec, depending on the service type.

Sell digital products or SaaS to Quebec users

Examples:
• streaming subscriptions
• software licenses
• cloud platforms
• paid apps
• online membership sites

Under Quebec’s “Netflix tax,” digital sellers must collect QST.

Operate an e-commerce store targeting Quebec

If your website, ads, or shipping options reach Quebec customers, the obligation may apply.

When QST Registration Is NOT Required

You generally do not need to register if:
• you ONLY sell to customers outside Quebec
• your services relate exclusively to foreign clients
• your services are exempt (rare)
• you do not reach Quebec consumers in any way

However, the threshold rules still apply.

Threshold for Non-Residents

A non-Quebec business must register once it exceeds:
• $30,000 in taxable sales to Quebec consumers
in the last 12 months.

This includes:
• digital sales
• subscriptions
• online products
• services

GST/HST vs. QST for Non-Quebec Businesses

Many businesses mistakenly think GST/HST covers the whole country.
Not true.

• GST/HST → collected federally through CRA
• QST → collected provincially through Revenu Québec

Selling into Quebec requires separate compliance.

Consequences of Failing to Register

If you should have registered but didn’t:
• Revenu Québec may assess QST retroactively
• You may be forced to pay tax out of pocket
• Interest and penalties apply
• Digital platforms may suspend your account
• Refund claims may be denied

Quebec aggressively enforces cross-border tax compliance.

How to Register for QST as a Non-Quebec Business

Regular QST registration:

Submit the standard registration form through Revenu Québec.

Specified QST registration:

Use the simplified online portal designed for non-resident suppliers.

Needed information:
• legal business name
• business number (BN)
• business activity description
• estimated sales to Quebec
• contact person
• tax classification

Invoicing Requirements for Non-Quebec Businesses

If registered (regular or specified), invoices must show:
• QST rate (9.975%)
• QST amount
• QST registration number
• GST if applicable
• customer details

If you fail to show tax separately, clients may reject the invoice.

Mackisen Strategy

Mackisen CPA helps non-Quebec businesses:
• determine whether QST registration is required
• choose between regular and specified registration
• complete registration correctly
• configure Shopify, Stripe, Amazon, and e-commerce systems
• comply with Quebec invoicing rules
• file QST returns and recover ITRs
• avoid retroactive assessments

We ensure smooth entry into the Quebec market without tax risk.

Real Client Experience

An Ontario SaaS company unknowingly had 40% Quebec users. Mackisen registered them for QST and corrected back filings.

A California digital platform streamed to Quebec. Mackisen handled specified QST registration and tax automation.

A BC retailer shipped goods to Montreal without charging QST. Revenu Québec assessed retroactive QST. Mackisen negotiated reductions.

Common Questions

Do I need a physical address in Quebec to register?
No not required.

Is QST optional for non-residents?
No. If you meet the criteria, registration is mandatory.

Do digital subscriptions require QST?
Yes for Quebec users.

Can I register without a CRA GST number?
Yes, under the specified QST system.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps businesses worldwide comply with Quebec’s unique QST rules. Whether selling goods, services, or digital products, we ensure your obligations are met efficiently and correctly.