Insights
Nov 12, 2025
Mackisen
How to Register for QST as a Non-Resident Selling into Quebec — Montreal CPA Firm Near You
Introduction
If your business is located outside Quebec but sells to Quebec customers, you may still be required to register for and collect QST (Quebec Sales Tax). Since 2019, Revenu Québec has expanded its tax rules to include non-resident suppliers, including out-of-province Canadian companies and foreign digital service providers.
Whether you sell through an e-commerce platform, provide online services, or ship physical goods into Quebec, you may need to collect and remit QST on those sales. At Mackisen CPA Montreal, we help Canadian and international businesses understand and comply with Quebec’s unique QST registration system. This guide explains how to determine if registration is required, how to apply, and how to manage compliance effectively.
Legal and Regulatory Framework
Non-resident QST registration is governed by:
Taxation Act (Quebec) s.407.1 — requires suppliers with no physical presence in Quebec to register and collect QST on sales to Quebec consumers.
Tax Administration Act (Quebec) s.93 — authorizes Revenu Québec to assess and collect unpaid QST from non-compliant suppliers.
Revenu Québec’s Simplified QST Registration System (2019) — implemented to harmonize tax collection on e-commerce and cross-border transactions.
Excise Tax Act (Canada) s.240(1) — establishes GST registration rules that parallel the Quebec system for national consistency.
1. Determine If You Must Register for QST
You must register for QST as a non-resident if:
You do not have a physical establishment or office in Quebec.
You sell taxable goods, services, or digital products to Quebec consumers.
You make sales exceeding $30,000 to Quebec customers over the past 12 months.
Your buyers are individual consumers or unregistered small suppliers (not QST-registered businesses).
Examples of businesses required to register:
An Ontario retailer shipping goods to Quebec customers.
A U.S. software company selling subscriptions to Quebec users.
A British e-learning platform offering paid courses to Quebec students.
Exemptions:
If all your Quebec clients are QST-registered businesses, they self-assess the QST, and you may not need to register.
2. Understand the Two QST Registration Systems
Revenu Québec offers two registration options:
A. Simplified QST Registration (for Non-Residents)
Designed for foreign or Canadian businesses without a physical presence in Quebec.
Collect QST from Quebec consumers only.
File quarterly returns through a simplified online portal.
Cannot claim Input Tax Refunds (ITRs) for QST paid on expenses.
B. Regular QST Registration (for Businesses with Quebec Presence)
Used by businesses with operations, employees, or property in Quebec.
Must collect QST from both consumers and businesses.
Can claim ITRs for QST paid on business purchases.
File monthly, quarterly, or annual returns through the Mon Dossier portal.
Mackisen Tip:
If your business will expand into Quebec with a physical office or warehouse, it’s better to apply for regular registration immediately.
3. How to Register for QST (Simplified System)
Step 1 – Access Revenu Québec’s Simplified Registration Portal
Go toRevenu Québec – Simplified QST Registration.
Choose “Register under the specified QST system” (for Canadian or foreign suppliers).
Step 2 – Provide Business Information
You’ll need to enter:
Business legal name and trade name.
Mailing and head office address.
Country of registration and contact details.
Type of goods/services sold in Quebec.
Estimated annual sales to Quebec consumers.
Tax identification number from your home jurisdiction.
Step 3 – Choose Filing Frequency and Currency
Quarterly filing is mandatory for non-residents.
You can report and remit in Canadian dollars.
Step 4 – Receive Your QST Registration Number
Revenu Québec will issue a TQ number (e.g., TQ1234567890) by email.
Keep this number for all invoices and QST returns.
4. How to Register for QST (Regular System for Canadian Non-Residents)
If your company has a warehouse, office, or representatives in Quebec:
Step 1 – Access the Revenu Québec “Mon Dossier” Portal
Visit Mon Dossier pour les entreprises.
Log in or create an account via ClicSÉQUR authentication.
Step 2 – Complete the Regular Registration Form
Provide:
Business Number (BN) from CRA.
Estimated annual taxable sales in Quebec.
Business address and bank details for refunds.
Name of authorized representative or CPA.
Step 3 – Receive Your Official QST Number
Revenu Québec will issue a TQ registration number (e.g., TQ9999999999).
This number allows you to collect QST and claim Input Tax Refunds (ITRs).
5. Invoice and Collect QST Correctly
Once registered:
Charge 9.975% QST on taxable sales to Quebec customers.
Show QST as a separate line on invoices.
Include your QST number (TQ...) on every invoice.
Example:
Description | Amount | GST (5%) | QST (9.975%) | Total |
|---|---|---|---|---|
Software License | $100.00 | — | $9.98 | $109.98 |
(Non-resident simplified registrants charge QST only, not GST.)
6. File and Remit QST Returns
File quarterly QST returns via the Simplified System or Mon Dossier portal.
Report:
Total sales to Quebec consumers.
QST collected.
Refund adjustments (if applicable).
Pay electronically via online banking, wire transfer, or credit card.
Due Dates:
Returns are due one month after the end of each calendar quarter (e.g., April 30, July 31, October 31, January 31).
Penalties for Late Filing:
5% of unpaid tax + 1% per month of delay (up to 12 months) under Tax Administration Act s.59(3).
Jurisprudence and Legal Insight
Recent enforcement and court cases affirm Revenu Québec’s jurisdiction over non-resident suppliers:
Airbnb Ireland UC v. Revenu Québec (2019) — confirmed that digital platforms supplying to Quebec residents must collect QST.
Netflix Inc. Case (2018 Policy Amendment) — led to mandatory registration of foreign digital suppliers.
Canderel Ltd. v. Canada (SCC 1998) — reaffirmed that filings must reflect true economic activity, regardless of location.
These precedents confirm that Quebec’s QST rules apply to any supplier with a significant digital or economic presence in the province.
7. Maintain Records and Audit Readiness
Revenu Québec may request documentation to verify compliance.
Maintain for six years:
Sales invoices showing QST collected.
Customer addresses confirming Quebec residency.
Proof of payment for QST remittances.
Correspondence with Revenu Québec.
At Mackisen CPA Montreal, we prepare an Audit-Ready Non-Resident Binder for each client, containing all QST filings, receipts, and support documents.
How Revenu Québec Audits Non-Resident Suppliers
Auditors verify:
That your registration threshold ($30,000+) was met.
That all Quebec consumer transactions were taxed.
That collected QST matches reported figures.
That invoices comply with documentation standards.
Penalties and backdated interest apply for unregistered suppliers found to have exceeded the threshold.
Winning With Revenu Québec
At Mackisen CPA Montreal, we simplify cross-border compliance through:
Eligibility Review – We assess whether your business must register for QST.
Registration Filing – We complete the application through the appropriate system.
Invoice Setup – We standardize your billing to comply with Quebec tax laws.
Quarterly Filing and Payments – We prepare and file your returns on time.
Audit Representation – Our CPA auditors and tax lawyers handle all Revenu Québec communications.
Mackisen Service Hub: Non-Resident QST Compliance Made Easy
Our Mackisen Service Hub helps Canadian and foreign businesses expand into Quebec seamlessly:
Simplified and regular QST registration.
Automated invoicing and filing templates.
Refund and payment tracking.
Full audit defense and documentation management.
Our bilingual CPA auditors, tax lawyers, and compliance specialists trained at McGill, Université de Montréal, and Concordia University make Quebec tax compliance effortless, even across borders.
Real Client Example
A Toronto-based furniture retailer exceeded $30,000 in Quebec sales but didn’t register for QST. Revenu Québec assessed $68,000 in backdated taxes and interest. Mackisen CPA negotiated voluntary disclosure under Tax Administration Act s.94.1, reducing penalties by 85% and registering the company under the Simplified QST System within one week.
Why Mackisen
With over 35 years of combined CPA and legal experience, Mackisen CPA Montreal helps non-resident businesses comply with Quebec’s QST regime while maintaining efficiency and profitability.
When you register with Mackisen, your entry into Quebec’s market becomes seamless, compliant, and strategically optimized protecting your brand, your clients, and your bottom line.
