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Canada Quebec foreign digital service sales tax Sept 2019

  • Aug 30, 2019 | Richard Asquith

Foreign providers of digital services to Quebec consumers must register for Quebec Sales Tax (QST) from 1 September 2019. Resident providers have been liable to charge QST since 1 January 2019. The extension of the tax net is aimed at levelling the playing field for Quebec-resident providers which have to levy QST on local sales to consumers.

QST is currently levied at 9.975%. The federal 5% Goods and Services Tax is not due on such supplies for the time being. The province of Saskatchewan also levies its provincial sales tax on digital services.

Taxpayers may appoint a local tax agent. There will be an annual registration threshold of C$30,000.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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