QST Registration Date Approaching for Non-Residents of Quebec Who Sell Goods and Services into Quebec
The Québec budget tabled on March 27, 2018 introduced a new QST regime that takes effect on September 1, 2019 for suppliers who are resident in Canada but not residents of Québec. This legislation has three newly defined suppliers for QST purposes: Foreign Specified Suppliers (FSS), Canadian Specified Suppliers (CSS) and operators of a Specified Digital Platform (SDP). An FSS is a supplier who: does not carry on a business in Canada; does not have …
