Registering with Revenu Québec
In most cases, if you do business in Québec, you are required to register for one or more of our files.
For more information about registration rules and methods, visit the page for the relevant file. Note that you will be redirected to another section of our site.
Registering for the main Revenu Québec files
Registering for the GST/HST and QST
If you carry on commercial activities (This link will open a new window) in Québec and your business income exceeds $30,000, you must register for the GST/HST and QST. Depending on the nature of your business activities, other taxes and measures may also apply to you. For more information, read “Registering for other tax files” below.
Registering for other tax files
If you operate in certain fields of activity, you may have obligations regarding the following taxes:
- Specific Duty on New Tires
- Tobacco Tax
- Municipal Tax for 9-1-1 Service
- Specific Tax on Alcoholic Beverages
- Tax on Lodging
- Fuel Tax (if you provide interprovincial or international passenger or freight transportation services, click International Fuel Tax Agreement (IFTA))
- Tax on Insurance Premiums
Corporation income tax
Because the Québec tax system is based on self-assessment, you must, as a taxpayer and agent, report your income, and calculate and remit your income tax and consumption taxes. A corporation that has an establishment in Québec must be registered for corporation income tax in order to fulfill its obligations.
Registering for source deductions
When you hire an employee for the first time, you must register for source deductions to receive an identification number.