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.

Related articles

COVID-19 VAT Cashflow Tips (Part One)

COVID-19 is affecting business in ways no one thought possible. In order to free yourself from the burden of cashflow worry, we’re trying to do our bit to advice you on ways you can inject income into your bottom line.

Read more
HMRC Postpones Phase 2 Making Tax Digital Till April 2021

April 1 2020, was meant to be the date that HMRC launched phase II of making Tax Digital across the UK. However, due to COVID-19, they have made the decision to postpone the rollout by one year to April 1 2021. 

Read more
Coronavirus: Tax provisions and Easements by Country 

A country-by-country breakdown of the tax provisions and easements being implemented by individual country tax authorities.

Read more