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Electronic Platforms — New QST Rules Now in Effect

Electronic Platforms — New QST Rules Now in Effect

Certain operators of electronic platforms face new QST obligations.


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Specifically, operators of qualifying platforms now have to collect and remit QST on taxable supplies of intangibles and services made through their platforms by certain Canadian suppliers located outside Quebec, where the supplies are made to specified Quebec consumers. These new QST obligations are effective retroactively to January 1, 2019. However, where operators have not collected, charged or remitted the QST on such supplies made by Canadian suppliers, then the new obligations are effective March 1, 2019.

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