If you are a retail dealer (or retailer) of fuel, you must have a QST registration certificate. 

If you are already registered for the QST for other activities, you must notify us by registered mail that you want to start selling fuel at retail. You must also give us the address of each establishment you plan to operate or have operated by a third party.

Registering

You can register for the QST by:

• using the Register a New Business service (to register for consumption taxes, source deductions and corporation income tax); or
• filing form LM-1-V, Application for Registration.

Tracking the status of your application

If you registered for the QST using the Register a New Business online service, you can track the status of your application using the Track the Status of an Application for Registration: New Businesses service.

If you registered using form LM-1-V, you can track the status of your application by calling our client services.

Keeping your information up to date

You are required to notify us by registered mail of any change that renders the information you provided at registration inaccurate or incomplete. To do so:

• file form LM-4-V, Information Update (Fuel Tax Act and Tobacco Tax Act); or
• notify us of the changes to be made in a letter.

If you acquire an establishment, you must provide:

• your full name and address;
• the address of the establishment; and
• the full name and address of the person you acquired the establishment from.

Similarly, if you dispose of an establishment, you must provide:

• your full name and address;
• the address of the establishment; and
• the full name and address of the person who acquired the establishment.

If you do not have a residence or place of business in Québec, you must designate a person residing in Québec to act as an agent. When filing your application for registration, you must enclose a document attesting to the designation and giving the agent's address.

Posting

You must post your QST registration certificate in plain sight inside your principal place of business in Québec. If you have other establishments, you must also post a copy of the certificate in each of them.

Suspension

Your registration certificate may be suspended or revoked with regard to the retail sale of fuel if you do not comply with the requirements of the Fuel Tax Act or the Tax Administration Act.

If your certificate is suspended, we will send you a notice of suspension, which you must post inside your principal place of business in Québec for the duration of the suspension. If you have other establishments, you must also post a copy of the notice of suspension in each of them.