Certain businesses located outside of Quebec must collect QST starting January 1, 2019. Quebec has implemented new QST rules that require many businesses located outside of Quebec, as well as operators of certain digital platforms, to register and collect QST from certain customers either on January 1, 2019 or September 1, 2019, depending of their circumstances. This new requirement will affect many businesses that do not have a physical or significant presence in Quebec, are not currently registered for QST purposes, and that sell intangibles (e.g., downloads of digital music, software, movies, TV shows and games), services or, in some cases goods, to specified Quebec consumers. Certain digital platforms are also affected by these new QST rules. However, certain businesses may not be required to register under the new QST rules if they earn $30,000 or less in revenue in the last 12-month period from certain customers in Quebec, under a “small supplier” rule.
Source : exchangemagazine.com