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- General information
- When should you register?
- Small supplier
- GST-QST
- Source deductions
- Insurance premiums
- Tobacco tax
- Fuel tax
- International Fuel Tax Agreement (IFTA)
- Tax on lodging
- Specific duty on new tires
- Logging operations
- Municipal taxation
- The clothing industry
- Documents
Small suppliers
Small-supplier status is the basic criterion for determining whether or not you are required to register for the GST and the QST.
If you anticipate that your annual taxable sales will not exceed $30,000, you will probably be considered a small supplier; consequently, you are not required to register or to collect GST and QST.
However, if your total annual taxable sales do exceed $30,000, you must collect the taxes. Your deadline for registering depends on whether you exceed the $30,000 threshold within a year or within a single calendar quarter.
In calculating your taxable sales, you must include
- your and your associates' taxable and zero-rated sales worldwide;
- sales made to entities that are exempt from the taxes (such as the Québec government).
| Important |
You may register for the GST and the QST even if you are a small supplier. If you choose to register, you become an agent of Revenu Québec and are required to collect the taxes on all taxable sales. As an agent, however, you are also entitled to claim ITCs and ITRs in respect of the purchases you made for the purpose of making taxable or zero-rated sales. Small suppliers, once they have registered, must maintain their registration in force for at least one year. |
