Who Must Register for the GST/HST and QST

As a rule, you must register for the GST and QST if you carry on commercial activities in Québec.

Specifically, you must register for and collect the GST and the QST if:

  • your total worldwide taxable supplies and those made by your associates (including sales, rentals, leases, exchanges, transfers, barter transactions, etc.) exceed $30,000 in a given calendar quarter (This link will open a new window) or in the four calendar quarters that precede the given calendar quarter;
  • you offer a taxi or limousine service; or
  • you are no longer resident in Québec but you charge admission directly to the public for activities or events that take place in Québec.

If you are registered for the GST, you are also registered for the HST.

Notes 

Mandatory QST registration

Regardless of the amount of your taxable supplies (This link will open a new window) and of whether or not you are registered for the GST, you must register for and collect the QST if you carry on one of the following activities in Québec:

  • You sell tobacco products at retail.
  • You sell fuel at retail.
  • You sell alcoholic beverages (unless you hold a reunion permit).
  • You sell or lease new tires at retail.
  • You sell new or used road vehicles or lease such vehicles for a period of 12 months or more.

To find out how to register your business for the GST/HST and QST, refer to Registering for the GST and QST.

Exceptions

The following individuals and partnerships cannot register for the GST or the QST:

  • individuals or partnerships that carry on a business without reasonable expectation of profit; and
  • individuals or partnerships that supply tax-exempt property or services.

For more information on the GST and QST registration rules, and the special rules respecting QST registration, refer to brochure IN-202-V, Registering with Revenu Québec.

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