If you are a new employer and pay or plan to pay a salary, wages or remuneration, you must register for source deductions.

You can register in one of the following ways:

• Use 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).
• Use 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).
• File form LM-1-V, Application for Registration.

Tracking or Cancelling Your Registration

You can track the status of your application for registration for source deductions 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).
• If you registered using the registration service in My Account, use the service for tracking the status of a request in My Account for businesses.

Cancelling your registration

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

Other steps

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.