Separate the two registration routes
Reviewed September 6, 2026: Revenu Québec distinguishes general QST registration from its specified system for certain suppliers outside Quebec. For an outside supplier registered under the general GST/HST system, relevant taxable supplies made in Quebec to specified Quebec consumers can trigger specified registration when the defined 12-month threshold exceeds $30,000. A specified consumer is not simply any Quebec customer; the customer’s usual residence and general QST registration status matter. Platform exclusions also affect the calculation.
Look beyond the customer address
Goods stored in Quebec or certain goods delivered there can trigger a separate general-system analysis under the outside-supplier rules. Carrying on business or maintaining a business presence can also change the assessment. Preserve the delivery method, inventory location, contract terms and any Quebec premises or personnel arrangements. Do not reuse the familiar federal four-calendar-quarter small-supplier calculation for a different QST rule without checking which test applies.
An illustrative Ottawa business expansion
Assume an Ottawa online training business is registered under the general GST/HST system. It begins selling taxable subscriptions directly to Quebec residents who are not general QST registrants. Its relevant Quebec consumer sales rise from $18,000 to $34,000 over a 12-month period. That is a clear trigger to assess specified registration under the actual supply rules, rather than wait for fiscal year-end. A separate sale to a QST-registered Gatineau corporation needs its registration evidence retained; it should not automatically be grouped with consumer sales.
Give the reviewer a usable transaction file
Prepare a sales report by month, supply type and channel, with customer addresses and any validated QST numbers. Attach representative contracts, delivery records and platform statements. Identify Quebec inventory, events, property-related work and changes in operating presence. Separate facts from your proposed tax treatment so the reviewer can evaluate the right route. If both outside-supplier registration calculations apply, Revenu Québec directs businesses meeting both to register under the general system.
Apply the decision consistently
Record the conclusion, effective date, registration system and person responsible for filings before changing invoice settings. Update customer data collection and the monthly threshold review, then test an invoice and its reporting path. QST registration and GST/HST place-of-supply coding remain separate questions. The purpose of the bookkeeping review is to preserve enough evidence for the correct decision and keep future invoices consistent with it.
Put this into practice
Sources and current guidance
A practical next step
Bring the records you have.
We can identify missing information, agree on the scope and organize the next bookkeeping step.
Request a bookkeeping review