Registration

If you produce and sell alcoholic beverages for consumption on the premises (in an establishment) or for home consumption, you must register with Revenu Québec and collect the specific tax on alcoholic beverages. The same applies if you sell alcoholic beverages at wholesale.

Small suppliers holding a reunion permit are not required to register with Revenu Québec, but must collect the applicable tax on alcoholic beverages and remit it to us.

Complete form LM-1-V, Application for Registration, or use the Registering for Revenu Québec Files online service, before collecting the specific tax on alcoholic beverages for the first time.