Digital sellers outside Canada
This page may be relevant if your business is based outside Canada, doesn’t have a physical presence or stock in Canada, and sells software, apps, digital content or online services to consumers in Québec or elsewhere in Canada.
What the agencies describe
Revenu Québec describes a specified QST system (registration numbers containing “NR”), and the CRA a simplified GST/HST regime, for some businesses in this situation. Each uses a C$30,000 threshold amount over 12 months, with conditions. For the CRA’s simplified regime, the conditions include not carrying on business in Canada.
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Official pages
What we do
[Copy to come from Maya: what we do]
How it goes
[Copy to come from Maya: steps]