QST Direct

Sellers outside Québec registered for GST/HST

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.

What the agencies describe

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.

Your GST/HST return is a separate question: see GST/HST filing.

What we do

If you file quarterly, under the specified or the general QST system, we prepare your QST return each quarter, and your GST/HST return too with the QST + GST/HST Desk. Each comes with a reconciliation to your sales report and a plain-language approval package. Under the general QST system or normal GST/HST, we work from categorised records that you send us: a sales report by platform and a list of your expenses by category showing the tax paid. We check that list for reasonableness and don’t inspect your receipts. If you’d like us to review receipts, or if we have to build the list from raw receipts, that’s billed as Extras, quoted in advance, in writing. If Revenu Québec or the CRA has you filing monthly or annually, we charge per return (see Pricing). We don’t decide on the website which QST system applies to your business.

How it goes

You send your sales report each quarter. We prepare your returns and send you the approval package. Nothing is filed until you approve it. You file with our step-by-step guide, or ask about the “We file for you” add-on. You pay Revenu Québec and the CRA directly. See how it works.