This article will summarize what a non-profit association should know when registering for Québec Sales Tax (QST) after hosting events in Québec.

Events Held in Québec

If your association is hosting an event in Québec, it must collect 14.975% QST even if you are not required to collect GST/HST. Even if your annual revenue is less than $30,000 or $50,000 for registered charities.

Section 410 of the Province of Québec’s Act Respecting The Québec Sales Tax requires:

Every person who enters Québec for the purpose of making taxable supplies of admissions in respect of an activity, seminar, event or place of amusement is required to be registered and shall, before making any such supply, apply to the Minister for registration.

Registering to Collect QST

In Québec, Revenu Québec administers GST/HST, and they have special rules regarding the taxation of event registration fees, as noted above

You must obtain a QST registration number before accepting any registration fees, as a QST number must appear on invoices and receipts.

The registration process can be challenging, so we recommend beginning the process three months before you plan to start accepting registration fees.

The registration process has two steps:

  1. Register your association to do business in Québec by applying for a Québec Enterprise Number (NEQ). You can apply for a NEQ online; however, their online services are available in French only;
  2. After obtaining a NEQ, you can then download a QST Application for Registration, which is available in English and French.

Revenu Québec’s call centre is very helpful and offers service in both French and English; their telephone number is (800) 567-4692.

Warning: The person who signs the application form must be one of the directors on the online federal or provincial website that provides information about your corporation’s directors. The information about each director that you enter into section 2.2.4 must match the information on the website; if it does not match, then your application will be rejected.

After You Register to Collect QST

Once you have registered to collect QST, you must add QST to membership fees for residents of Québec.

Your QST return must be submitted to Revenu Québec. The due date for payment of QST is the same as the one that your association uses for GST/HST.

If your association is a registered charity, then it’s eligible for receive a public service rebate from Revenu Québec.

After Your Event

Once all of the event’s expenses have been paid, you can request cancellation of your QST registration; it’s a two-page online form that is available in both French and English.

Cancelling the registration means that QST is not applied to membership fees/dues for your members who live in Québec.

For information regarding taxes on registration fees for virtual events, please read GST/HST and QST on Registration Fees for Virtual Meetings and Trade Shows.

The above article is provided for informational purposes only. It constitutes general information relating to GST, HST, and QST. It does not constitute legal, tax, accounting, or other professional advice and you may not rely on it.