Built for sellers outside Québec.
We prepare QST and GST/HST returns for businesses outside Québec that sell to consumers in Québec. Start from the description closest to yours.
Find your page
Which page fits your situation?
Revenu Québec and the Canada Revenue Agency (CRA) each set out which system applies to which businesses. This section only points you to the page that describes our service for situations like yours. It doesn’t tell you whether you must register or what to charge. Confirm with the official pages below, or ask us in a fit call.
Selling digital products or services into Québec/Canada from 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.
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 threshold amount of more than C$30,000 over 12 months, with conditions. For the CRA’s simplified regime, the conditions include not carrying on business in Canada.
A business outside Québec, registered under the normal GST/HST regime, selling to consumers in Québec
This page may be relevant if your business is located outside Québec, is registered under the normal (not simplified) GST/HST regime, and sells to consumers in Québec.
Revenu Québec describes a specified QST system for some suppliers in this situation, and an option, subject to conditions, to register under the general QST system instead.
You store or deliver goods in Québec, operate a marketplace/platform, or already have a “TQ” QST number
This page may be relevant if you store or deliver goods in Québec, run a distribution platform, or already hold a general-system QST number (containing “TQ”).
Revenu Québec notes that some businesses may need to check both systems, and that the general system takes priority if both apply.
Not sure?
Not sure, or more than one applies? Tell us about your sales by email, at bonjour@tvqdirect.ca. We review every situation before we propose anything.
Last reviewed: October 26, 2026