Suppliers of digital services to consumers (B2C) resident in Quebec will soon be subject to QST, meaning that non-Canadian suppliers and Canadian suppliers established outside of Quebec will need to register for, and charge, QST on supplies. The current tax rate for QST is 9.975%.
Non-Canadian suppliers will be obliged to register with by January 1st, 2019. Canadian suppliers not established in Quebec must register by September 1st, 2019.
From a systems perspective, registration means a regime needs to be configured such that the tax for that jurisdiction that has been registered for should be calculated. Whenever they state “registration is required” they really mean you need to calculate, collect, report and remit tax. So for Oracle E-Business Tax (EBTax) you need to have a full regime configured soup to nuts for Canada QST if you don’t have one already.