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 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.
Last reviewed: October 26, 2026
Official pages
What we do
If your business is registered for the QST under the specified system (a number containing “NR”) or for the simplified GST/HST (a number ending in RT 9999), we prepare those returns each quarter from your sales report and send you the approval package. Not registered yet? We don’t decide that on the website: tell us about your sales, and we review your situation before we propose anything.
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.