Registering for the GST and QST

To find out if you are required to register your business for the GST and QST, or for information about the types of sales and the consumption taxes that apply depending on the place of sale, click Basic Rules.

How to register

You can register for the GST and QST 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 Consumption Taxes section in My Account);
  • calling our client services; or
  • filing form LM-1-V, Application for Registration.
Note

See brochure IN-273-V, Registering for Consumption Taxes by Phone Is Easy!, to find out what information you will need to provide in order to register.

When to register

QST

You must apply for registration under the QST system before you make your first taxable sale in Québec other than as a small supplier. You must collect the QST as of the date you register (or 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 other than as a small supplier. You must collect the GST as of the date you register (or are required to be registered).

Small supplier

Refer to Details Concerning Small Suppliers for more information on what constitutes a small supplier.

Démarrer une entreprise (available in French only)

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…

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