How to verify QST in Canada (Quebec)?
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QST verification on Revenu Québec website
Quebec Sales Tax (QST) is a 9.975% provincial tax separate from the federal GST/HST. QST is administered by Revenu Québec — independent of the CRA — and requires its own registration number in TQ format. The Revenu Québec online portal lets you verify a supplier's QST registration for free.
- Access the Portal: Go to the Revenu Québec QST Validation Service.
- Enter the Full QST Number: Enter the supplier's complete QST number including the TQ suffix and four-digit division code (e.g.,
1227494057TQ0001). The portal accepts TQ-format numbers only — NR-format numbers used by non-resident Specified QST registrants (e.g.,NR12345678) are not searchable here. - Review the Result: A successful verification returns:
- Registration number
- Status
- Effective date of status
- Date viewed
- Name of the entity
- Business name
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| QST lookup — Canada (Quebec) |
Example QST number: 1227494057TQ0001
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| Successful QST Verification on Revenu Québec |
The standard Revenu Québec portal only verifies TQ-format numbers. Non-resident suppliers registered under the Specified QST System hold NR-format numbers (e.g., NR12345678) and will return "Not Found" on this portal even if legitimately registered. Use Revenu Québec's QST Number Validation API to verify NR-format numbers.
For more details on Canadian tax IDs, see our Canada Tax ID Guide.
Frequently Asked Questions
What does the TQ0001 suffix mean, and what does TQ0002 or TQ0003 indicate?
The six characters following the 10-digit base number identify a business and its divisions. TQ is the Quebec sales tax programme code (analogous to the "RT" suffix on a federal GST Business Number), and the four-digit extension identifies a specific division or account within that legal entity. TQ0001 is the main or default account. A supplier with multiple divisions — for example, separate regional operations or distinct business lines that file separate QST returns — will hold TQ0002, TQ0003, and so on. Each suffix is a distinct registrant for QST purposes and must be verified separately on the Revenu Québec portal. If a supplier gives you only their 10-digit number without a suffix, request the full 16-character number (e.g., 1227494057TQ0001) before attempting verification, as an incomplete number will return no result. [1]
I searched a supplier's QST number on the Revenu Québec portal and got "Not Found" — does that mean they are not registered?
Not necessarily. There are two distinct QST registration formats, and the standard portal only returns results for TQ-format numbers. Non-resident suppliers who registered under the Specified QST System since January 1, 2019, receive an NR-format number (structured as NR followed by 8 digits, e.g., NR12345678), not a TQ number. Entering an NR number into the standard portal returns no result even for a legitimately registered entity. To verify an NR-registered supplier, use Revenu Québec's dedicated QST Number Validation API, which covers both TQ and NR formats. Always confirm which format your supplier holds before treating a "not found" result as proof of non-registration. [1] [2]
My supplier has an NR-format QST number — can I claim an Input Tax Refund (ITR) on the QST they charged me?
No. This is a statutory restriction, not a portal or invoice error. Suppliers registered under the Specified QST System — identified by an NR-format number — are only authorised to collect and remit QST; buyers cannot claim an ITR on QST paid to such a supplier, even when the purchase was made entirely for commercial activities. The restriction exists because the Specified System is designed for B2C digital economy transactions. If you are a registered Quebec business being charged QST by an NR-number supplier on a B2B purchase, raise the issue with the supplier — they may need to re-evaluate whether QST even applies to your transaction. [1] [2]
I am GST-registered — do I also need to register separately for QST?
Yes. QST and GST/HST are entirely separate taxes with separate registration numbers and separate returns. Having a federal GST Business Number (format: 9 digits + RT + 4 digits, issued by the CRA) does not automatically make you a QST registrant. Quebec operates an independent sales tax administered by Revenu Québec, not by the CRA. Although Revenu Québec administers both taxes in Quebec on behalf of the federal government and you file both returns together, you must register for each separately and will receive two distinct registration numbers. A business operating in Quebec without a QST number is unregistered for provincial sales tax purposes regardless of its GST status, and may face back-assessments plus penalties for uncollected QST. [1] [2]
Do both the GST number and the QST number need to appear on a Quebec invoice?
Yes, both are required for a compliant Quebec invoice — and their absence can result in denied ITCs and ITRs during an audit. Revenu Québec requires invoices to show the supplier's GST/HST registration number (9 digits + RT0001 format) and their QST registration number (10 digits + TQ + 4 digits format) as separate line items, along with separate GST (5%) and QST (9.975%) amounts clearly broken out. Revenu Québec audits invoice-level compliance strictly: it has denied ITR and ITC claims where the recipient's name was incomplete or where a registration number was missing, with no leniency for correction after the fact. Buyers should verify both numbers before paying invoices to protect their right to recover input taxes. [1] [2]
I sell digital services (SaaS, streaming, downloads) to Quebec consumers from outside Canada — do I need a QST number?
Yes, if your annual sales of incorporeal movable property or services to Quebec consumers exceed CAD $30,000. Revenu Québec's Specified QST System — in force since January 1, 2019 for foreign suppliers and September 1, 2019 for other Canadian suppliers — requires non-Quebec businesses without a physical presence in the province to register, collect 9.975% QST, and file returns. Registration is completed online through Revenu Québec's portal; no Quebec address is required. Once registered you receive an NR-format QST number (not a TQ number). The $30,000 threshold is measured on worldwide taxable supplies made to Quebec consumers. Distribution platform operators that are themselves QST-registered assume the collection obligation, relieving underlying sellers of the duty to collect on those facilitated sales. [1] [2]
If I rent out my property on Airbnb in Quebec, does Airbnb collect and remit QST on my behalf?
It depends on whether you have provided Airbnb with your QST registration number. For hosts who are not registered for QST, Airbnb — as a registered accommodation platform operator under Quebec law — is required to collect and remit both GST and QST on accommodation bookings, relieving unregistered hosts of that obligation. However, hosts who are GST and QST-registered and have provided their registration numbers to Airbnb are expected to account for taxes themselves. A documented compliance risk exists: Airbnb has in some cases remitted QST to Revenu Québec even when a registered host provided their number, resulting in double-remittance situations requiring reconciliation. Registered hosts should confirm their account settings on the platform and monitor remittances carefully. [1] [2]
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