Registering for the Tax on Insurance Premiums
If you collect insurance premiums that are subject to the tax on insurance premiums, you must collect the tax and remit it to your insurer or to Revenu Québec, as applicable.
For information on certain cases where the tax on insurance premiums does not apply, consult Exemptions from the Tax on Insurance Premiums.
You must be registered for the tax on insurance premiums before collecting the tax for the first time.
You can register for the tax on insurance premiums 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 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.
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…