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 partnership income tax.

Do not use this form to register under the specified QST system if you are a supplier outside Québec or the operator of a digital platform residing outside Québec without a business in Québec. You are required to use the registration service reserved for suppliers outside Québec.

However, you can use this form to register under the general QST system if you are a supplier outside Québec that meets the conditions for optional QST registration or if you are a supplier outside Québec or an operator of a distribution platform who is required to register under the general QST system pursuant to the corporeal movable property rules.
 

2023-11 version