Registering for Source Deductions
If you pay or plan to pay a salary, wages or remuneration to an employee or beneficiary who meets at least one of the basic conditions for making source deductions and paying contributions, you must register for source deductions and obtain an identification number.
The Démarrer une entreprise online service developed by Entreprises Québec (formerly Services Québec – Entreprises) guides you in the process of registering a new business with several Québec government departments and agencies, and lets you track the status of your applications for registration. Learn more…
How to register
You can register for source deductions by:
- using either of the following online services:
- Register a New Business (GST, QST, other consumption taxes, source deductions and corporation income tax), or
- Register a Business with Revenu Québec (register pursuant to an act), if you are already registered with Revenu Québec (you can access the service in the Source Deductions and Contributions section in My Account);
- calling our client services; or
- filing form LM-1-V, Application for Registration.
Even if you have no identification number when you have to remit source deductions and pay your employer contributions to us for the first time, you must make your remittance by the deadline. We will open an account in your name and send you the form to use for the following remittance.
Tracking the status of your application
You can track the status of your application for registration using one of the following online services:
- Track the Status of an Application for Registration: New Businesses (which contains your identification number, file number and/or GST account number), if you used the Register a New Business online service;
- Track the Status of a Request (which is available in My Account), if you used the Register a Business with Revenu Québec (register pursuant to an act) online service; or
- View the Status of a Registration Pursuant to an Act, if you are not registered for My Account.
Printing registration documents
You can use the Print Revenu Québec Registration Documents service in My Account to print the source deductions registration certificate.
Cancelling your registration
You can use form LM-1.A-V, Request for Cancellation or Variation of Registration, to cancel your registration.
Hiring an employee
When you hire your first employee, you must register for source deductions to obtain an identification number.
You must also:
- obtain the employee's social insurance number; and
- ask the employee to complete and return to you the Source Deductions Return (form TP-1015.3-V).
For information about hiring a student, see Employee Who Is a Student.
You may also have to register with or pay contributions to the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST). To register as a new employer with the CNESST, consult the CNESST website.
You must also contact the Canada Revenue Agency to open a payroll program account.
You must determine whether a person is an employee or self-employed, because your obligations can vary depending on the person's status. For more information, see Your Status in the Citizens section or the current version of interpretation bulletin RRQ. 1-1 on the Publications du Québec website for the criteria used to determine a worker's status.