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 (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.
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…