General Information on Registration

In most cases, businesses must be registered for one or more of the following files:

  • QST;
  • GST;
  • source deductions;
  • corporation income tax.

To verify whether you must register, consult brochure IN-202-V, Should I Register with Revenu Québec?.

The following table explains the various ways you can register for the taxes and source deductions collected by Revenu Québec.
Files Online registration Registration in person or by mail Registration by telephone

GST and QST

Registering for Revenu Québec Files online service

Form LM-1-V, 
Application for Registration

  
 

Source deductions

Registering for Revenu Québec Files online service

Form LM-1-V
Application for Registration

  

Information – Businesses  

Corporation income tax

Registering for Revenu Québec Files online service

Form LM-1-V
Application for Registration

  
 
Other taxes and activities

Clothing industry

Registering for Revenu Québec Files online service

Form LM-1-V
Application for Registration

  
 

Fuel tax

Registering for Revenu Québec Files online service

Form CA-27.1-V, 
Permit Application (Fuel Tax Act)

Form LM-1-V
Application for Registration

  
 

International Fuel Tax Agreement

 

Form CA-500-V, Application for a Licence and Decals 

 
 

Logging tax

Registering for Revenu Québec Files online service 

 Form LM-1-V
Application for Registration

 
 

Municipal tax for 9-1-1 service

 

Form FMZ-1-V, Registration for the Municipal Tax for 9-1-1 Service

  
 

Partnerships

Registering for Revenu Québec Files online service

Form LM-1-V
Application for Registration

Public utility tax

Registering for Revenu Québec Files online service

Form LM-1-V
Application for Registration

  

Specific duty on new tires

Registering for Revenu Québec Files online service

Form LM-1-V
Application for Registration

  

Information – Businesses

Specific tax on alcoholic beverages

Registering for Revenu Québec Files online service

Form LM-1-V
Application for Registration

  
 

Tax on lodging

Registering for Revenu Québec Files online service

Form LM-1-V
Application for Registration

  

 Information – Businesses

Tax on insurance premiums

Registering for Revenu Québec Files online service

Form LM-1-V
Application for Registration

  
 

Tobacco tax

Registering for Revenu Québec Files online service

Form TA-6.1-V, Permit Application

Form LM-1-V
Application for Registration

  
 
Last Updated: 2012-05-15