VAT News

Canada-Digital services QST registration

It has been announced that suppliers of digital services to consumers usually resident in Quebec will shortly be subject to QST, meaning that non-Canadian suppliers, and Canadian suppliers established outside of Quebec will have to register for, and charge, QST on supplies. The current rate of QST is 9.975%.

Under the proposals, non-Canadian suppliers will be obliged to register with effect from 1 January 2019. Canadian suppliers not established in Quebec must register from 1 September 2019.

The proposals will also impact platforms who facilitate the supply of digital services as they too will be liable for QST registration.

Further details are awaited around the exact supplies which will be captured by the proposal.

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