You must collect the GST and QST?

December 4, 2014
Category :  Articles

Who needs to register? 

You must register for and collect GST and QST if you are: 

  • A supplier of goods or services whose total taxable and zero-rated supplies worldwide exceed $30,000  in a particular calendar quarter or in the immediately preceding four calendar quarters. This total also includes consideration for supplies made by an associated person  at the beginning of the particular calendar quarter. However, the calculation excludes consideration attributable to the sale of goodwill of a business, supplies of financial services and supplies by way of sale of capital property. Calendar quarters are as follows:
    • January to March 
    • April to June 
    • July to September 
    • October to December
  • A taxi or limousine operator, regardless of the total amount of the taxable supplies; 
  • A non-resident of Quebec (or Canada, for the GST) who supplies admissions to members of the public to activities or events that take place in Quebec (or Canada, for the GST), regardless of the total amount of the taxable supplies.

How do you register?

Register by completing the Application for Registration (LM-1-V) form or online at Registering for Revenu Québec Files. You can also register by phone now . 
It should be noted that GST registrants are automatically registered for Harmonized Sales Tax (HST). The GST/HST registration number is the same.

Particularities of the QST 

Regardless of the annual total of your taxable sales and whether or not you are registered for the GST, you must register for the QST if you carry on any of the following activities: 

  • You sell tobacco products at retail; 
  • You sell fuel at retail; 
  • You sell alcoholic beverages (unless you hold a reunion permit); 
  • You lease new tires or sell them at retail; 
  • You sell or lease new or used road vehicles for a period of 12 months or more. 

Should you have any questions in this regard, please contact your FBL expert.

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