Application for Registration
LM-1-V
This form is to be used by individuals in business, partnerships, corporations (also called companies or legal persons), trusts, associations, cooperatives, organizations and any other entities that wish to register with Revenu Québec for the GST/HST, the QST, the tax on insurance premiums, the tax on lodging, the municipal tax for 9-1-1, source deductions, corporation income tax or partnerships.
If your application concerns the QST registration of a supplier outside Québec or the operator of a specified digital platform, and the supplier or operator does not have a permanent establishment in Québec or carry on a business in Québec, you must use the online registration service for suppliers outside Québec. Note that a supplier outside Québec who meets the requirements for optional registration for the QST and who wishes to register can use this form.