Registration – Specific Tax on Alcoholic Beverages
If you produce, import or sell (retail or wholesale) alcoholic beverages, you are generally required to register for the GST and the QST.
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.
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); or
- filing form LM-1-V, Application for Registration.
You can track the status of your application using one of the following online services:
- if you registered using the Register a New Business online service, use the Track the Status of an Application for Registration: New Businesses service (which has your identification and file numbers as well as your GST account number, if you have one); or
- if you registered using the registration service in My Account, use either:
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…