How to Register for the GST and QST
You can register for the GST and QST by:
- using either:
- the Register a New Business service, if you are not registered with Revenu Québec, and even if you've been operating for some time (to register for consumption taxes, source deductions, corporation income tax and clicSÉQUR), or
- the online service for registering a business with Revenu Québec in My Account for businesses, if you are already registered with Revenu Québec (you can access the service in the Consumption Taxes section in My Account); or
- filing form LM-1-V, Application for Registration.
Special rules regarding the GST and QST apply to drivers who are related to a transportation system operator under agreement and who operate a taxi business. For more information, see Drivers Related to a Transportation System Operator Under Agreement.
As a rule, you must apply for registration under the QST system before you make your first taxable supply in Québec other than as a small supplier.
As a rule, 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.
Refer to Details Concerning Small Suppliers for more information on what constitutes a small supplier.
Mandatory registration in certain situations
In certain situations, you may be required to register for the GST and QST, regardless of the amount of your total taxable supplies.
You may also be required to register for the QST if you make supplies of certain products, regardless of the amount of your total taxable supplies and whether you are registered for the GST.
For more information about these situations, see Registering for the GST and QST.
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…