Registering for Source Deductions
New employers have to register for source deductions. When they register, they get an identification number.
You can register 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 Source Deductions and Contributions section in My Account); or
- filing form LM-1-V, Application for Registration.
- We assign you a file number that confirms your registration for source deductions when you apply for registration or when you make your first payment as an employer.
- If you work with a payroll services business, the business has to use your source deductions file number to make remittances of source deductions and employer contributions for you; it can't use its own number.
In addition to registering for source deductions with Revenu Québec, you have to contact the Canada Revenue Agency to open a payroll program account.
You may also have to register with or pay contributions to the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST). For more information, consult the CNESST website.
The Démarrer une entreprise online service developed by Entreprises Québec 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…