Registering for Source Deductions

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All new employers must register for source deductions in order to obtain their identification number.

You can register by:

  • using either:
    • the Register a New Business service (to register for consumption taxes, source deductions and corporation income tax), or
    • if you are already registered with Revenu Québec, the online service for registering a business with Revenu Québec in My Account for businesses in the Source Deductions and Contributions section);
  • calling our client services; or
  • filing form LM-1-V, Application for Registration.

Even if you have no identification number when you have to remit source deductions and pay your employer contributions to us for the first time, you must make your remittance by the prescribed deadline. In such a case, we will open an account in your name and send you the form to use for the following remittance.

As a new employer, you can make quarterly remittances under certain conditions. Contact us to change your remittance frequency.

Démarrer une entreprise (available in French only)

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…

How to track the status of your application

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

Cancelling your registration

You can use form LM-1.A-V, Request for Cancellation or Variation of Registration, to cancel your registration.

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