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.

When to register

QST

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.

GST

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.