Registration – Specific Tax on Alcoholic Beverages

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If you produce, import or sell (retail or wholesale) alcoholic beverages, you are generally required to register for the GST and the QST.

Important

Regardless of the amount of your annual taxable supplies, you must register for the QST before you start selling alcoholic beverages. You must then collect the QST and the specific tax on alcoholic beverages.

If you are a small supplier, you do not have to register for the GST.

If you are already registered for the GST or QST and you start producing or selling alcoholic beverages, you must modify your registration accordingly.

Registering

You can register for the GST and QST by:

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

See 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.

Tracking the status of your application

You can track the status of your application using one of the following online services:

Printing registration documents

You can log in to My Account for businesses to print the registration certificate.

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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