Details Concerning Public Service Bodies

You are not required to register for the GST and the QST if you are considered a small supplier, that is, if your total worldwide taxable sales (including sales made by associates) in the current or previous four calendar quarters did not exceed $50,000 (limit applicable to public service bodies). This amount does not include sales of capital property (such as immovables or automobiles).

However, if your total worldwide taxable sales exceed $50,000 in a given calendar quarter, you immediately cease to be considered a small supplier.

If you are considered a small supplier, you can still register for the GST and QST, making you eligible for input tax credits and input tax refunds for expenses incurred in making taxable sales. However, should you register, you must then collect the GST and QST on taxable sales and remit the funds to us.

For more information, see General Information Concerning the QST and the GST/HST (IN-203-V) and The QST and the GST/HST: How They Apply to Non-Profit Organizations (IN-229-V).

How to register

To register, you must complete form LM-1-V, Application for Registration, and file it with us or use the Registering for Revenu Québec Files online service.