Registration – Specific Tax on Alcoholic Beverages
As a rule, if you are starting a new business that sells beer or any other alcoholic beverage at retail (retailer) or at wholesale (wholesaler), you are required to register for the GST and the QST before collecting the specific tax on alcoholic beverages for the first time.
Regardless of the annual amount of your taxable sales, you are required to register for QST purposes and collect and remit the QST and the specific tax on alcoholic beverages.
If you are a small supplier, this obligation does not apply to you for GST purposes.
You can register for the GST and QST by:
- using either of the following online services:
- Register a New Business (GST, QST, other consumption taxes, source deductions and corporation income tax), or
- Register a Business with Revenu Québec (register pursuant to an act), if you are already registered with Revenu Québec and wish to register for the QST or the GST/HST as well (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.
See brochure 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.
You can track the status of your application for registration using one of the following online services:
- Track the Status of an Application for Registration: New Businesses (which contains your identification number, file number and/or GST account number), if you registered using the Register a New Business online service;
- Track the Status of a Request (which is available in My Account), if you registered using the Register a Business with Revenu Québec (register pursuant to an act) online service; or
- View the Status of a Registration Pursuant to an Act, if you are not registered for My Account.
Printing registration documents
You can use the Print Revenu Québec Registration Documents service in My Account to print the QST registration certificate.
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…