Provisions to force foreign suppliers of B2C digital downloads to register for and pay local VAT/GST continue to spread to new countries across the world. The latest jurisdiction to introduce this is the Canadian province of Quebec. Foreign suppliers of digital services above a value of CAD 30,000 p.a. will become registrable for Quebec Sales Tax from 1 September 2019. Canadian businesses from other provinces have been registrable since 1 January. The rate is 9.975%.