March 15th, 2024
Corporate CPAs and public service organizations
You are considered a small supplier if the total of your taxable supplies (including zero-rated supplies) does not exceed $30,000 in a given calendar quarter nor for all four calendar quarters preceding it. These comprise the supplies you and your associates have made worldwide during this period. This total excludes amounts for GST and QST, financial services, and sales of fixed assets and goodwill.
A public institution or public service body is not required to register for GST and QST if it is considered a small supplier, that is, if its total taxable sales do not exceed $50,000 (this threshold applies only to public institutions and public service bodies) for a given calendar quarter or for all four calendar quarters preceding it.
A charity or public institution is a small supplier if, as the case may be:
It is in its first year of existence;
This is its second year of existence, and gross revenues did not exceed $250,000 in its first year;
It has been in existence for more than two years, and its gross revenues did not exceed $250,000 in either of the two years preceding the current fiscal year;
Its total taxable sales do not exceed $50,000 for a given calendar quarter or for the four preceding calendar quarters combined.
Particularities regarding QST
If you carry out any of the following activities in Quebec, you must register for QST, whether or not you are registered for GST, even if you are a small supplier:
- sale of tobacco;
- sale of fuel;
- sale of alcoholic beverages, unless you hold a reunion permit;
- sale or rental of new tires;
- sale or lease, for a period of 12 months or more, of road vehicles other than a road vehicle that is your real property asset.
