Quebec budget: Netflix must begin charging QST in 2019

The measure, announced in Tuesday’s budget plan, requires companies in the rest of Canada (as of Sept. 1, 2019) and foreign countries (as of Jan. 1, 2019) that sell digital services to Quebecers to register with the government and pay QST once they pass $30,000 a year in revenue from Quebecers.

Service providers, which include any supplier providing intangible goods and services and not just video services, will be required to validate a customer’s “usual place of residence” using “two non-contradictory pieces of information” including billing address, personal address, IP address, bank information or phone number, though the government says Revenue Quebec can establish an alternative method.