We use cookies on this site to enable your digital experience. By continuing to use this site, you are agreeing to our cookie policy. close
Focus On
NEW In-House Counsel | Insurance | Intellectual Property | Immigration | Natural Resources | Real Estate | Tax
Story image

The 2018 Quebec budget: Sales tax and the digital economy

Monday, April 16, 2018 @ 9:32 AM | By Nicolas Désy and Laurie-Ann Ipperciel

Finance Minister Carlos J. Leitão announced in the 2018 Quebec Budget of March 27 a number of measures regarding the Quebec Sales Tax (QST) scheme aimed at expanding the QST base to digital business in Quebec.

As it is currently enacted, the QST applies to goods and services used or consumed in Quebec, regardless of their origin. The applicable place of supply rules generally provide that the QST will apply (i) to supplies of corporeal movable property delivered in Quebec, (ii) to supplies of incorporeal movable...