Registering for the GST and QST

If you are required to collect GST and QST, you must register for the GST and QST by completing form LM-1-V, Application for Registration, or using the Registering for Revenu Québec Files online service.

If you are an individual or a partnership and you carry on a business without a reasonable expectation of profit, or supply tax-exempt property or services, you cannot register for the GST or the QST.

If you are a small supplier, you can register for the GST and the QST, but you are not required to do so.

Persons registered for the GST are also registered for the harmonized sales tax (HST).

When should you register?

QST

You must apply for registration under the QST system before you make your first taxable sale in Québec otherwise than as a small supplier. You must collect the QST as of the time you are required to be registered.

GST

You must apply for registration under the GST system before the 30th day following the day on which you make your first taxable sale in Canada otherwise than as a small supplier. You must collect the GST as of the time you are required to be registered.

For more information on the GST and QST registration rules, and the special rules respecting QST registration, see the brochure IN-202-V, Should I Register with Revenu Québec?