Registering With Revenu Quebec

About this content

This content is a simplified rewrite of Revenu Quebec's official publication: IN-202(2024-08).pdf, prepared to help citizens and business owners better understand their tax obligations. It does not constitute legal or tax advice. Refer to the official document for any decision.

Who this document is for

This document is primarily intended for people who operate a business, employers, corporations, self-employed workers, tax agents, organizations and suppliers who must determine whether they are required to register for one or more files administered by Revenu Quebec. It is intended in particular for:

• businesses carrying on commercial activities in Quebec or Canada;
• persons who must collect GST, QST or HST;
• small suppliers who want to know whether they must or may register for the tax files;
• employers who pay salaries or other remuneration;
• corporations having an establishment in Quebec;
• suppliers located outside Quebec or outside Canada;
• operators of digital platforms, distribution platforms or accommodation platforms;
• businesses operating in particular sectors, such as restaurants, taxis, accommodation, alcohol, tires, insurance, tobacco, fuels, telephone services, clothing, forestry operations, public utilities or mining.

Background and purpose

Revenu Quebec administers and collects taxes and duties payable to the Government of Quebec. In many situations, businesses and employers must act as agents of the State: they collect certain taxes, withhold amounts at source, calculate contributions or collect duties, and then remit them to Revenu Quebec. This guide is used to determine:

• whether a person or business must act as an agent;
• which Revenu Quebec files may apply to its activities;
• when registration must be made;
• what obligations arise from registration;
• which activities require registration, a permit, decals or a declaration to Revenu Quebec. The publication states that it is informational only. It does not constitute a legal interpretation of the Excise Tax Act, the Quebec Sales Tax Act or any other statute. It was prepared with the collaboration of the Canada Revenue Agency. Pages 2 and 19 do not contain any usable text in the material provided. Page 1 mainly contains the cover page, and page 20 mainly contains contact information, which is not reproduced here in accordance with the instructions.

Complete and detailed information

Acronyms used in the document

Acronym	Meaning
CNESST	Commission des normes, de l'equite, de la sante et de la securite du travail
ITC	Input tax credit
NPO	Non-profit organization
PBO	Public body organization
ITR	Input tax refund
GST	Goods and services tax
HST	Harmonized sales tax
QST	Quebec sales tax
In this document, the term GST is generally used as equivalent to GST/HST, unless otherwise indicated. In one specific place, however, the document indicates that the acronym GST refers only to GST and not to GST/HST.

Registration methods according to the file or activity

The document presents the possible registration methods according to each file or activity. Some files can be opened by Internet, some by telephone, and others require a specific form or a permit application.

File or activity	Internet registration	Telephone registration	LM-1 registration application by mail or in person	Permit application	Permit and decal application
GST/HST and QST	Yes	No	Yes	Not applicable	Not applicable
QST for certain suppliers outside Quebec	Yes	No	No	Not applicable	Not applicable
Source deductions	Yes	No	Yes	Not applicable	Not applicable
Corporate income tax	Yes	No	Yes	Not applicable	Not applicable
Restaurant and remunerated passenger transportation	Yes	Yes	Yes	Not applicable	Not applicable
Specific tax on alcoholic beverages	Yes	No	Yes	Not applicable	Not applicable
Lodging tax	Yes	No	Yes	Not applicable	Not applicable
Specific right on new tires	Yes	No	Yes	Not applicable	Not applicable
Tax on insurance premiums	Yes	No	Yes	Not applicable	Not applicable
Tobacco tax	No	No	No	Yes, with form TA-6.1	Not applicable
Fuel tax	No	No	No	Yes, with form CA-27.1	Not applicable
International agreement concerning fuel tax	No	No	No	Not applicable
Yes, with form CA-500
Municipal tax for 9-1-1	Yes	No	Yes	Not applicable	Not applicable
Clothing industry	Yes	No	Yes	Not applicable	Not applicable
Forestry operations	Yes	No	Yes	Not applicable	Not applicable
Public utilities	Yes	No	Yes	Not applicable	Not applicable
Mining tax	Yes	No	Yes	Not applicable	Not applicable
The forms mentioned in the table can be obtained or ordered according to the methods indicated by Revenu Quebec. The contact information is not reproduced here.

GST and QST: general rules

Persons carrying on commercial activities in Canada, including suppliers established outside Canada, must register for the GST file when they meet the applicable conditions. When they carry on these activities in Quebec, they must also register for the QST file. Once registered, these persons must charge and collect GST and QST when the goods or services sold are taxable, and then remit the amounts collected to Revenu Quebec. Revenu Quebec administers GST in Quebec under an agreement between the Government of Quebec and the Government of Canada. Thus, Revenu Quebec receives and processes GST file registration applications when persons:

• carry on commercial activities in Quebec;
• have a business, that is, a physical location, situated in Quebec. An exception exists for selected listed financial institutions: their applications for registration in the GST and QST files are handled by the Canada Revenue Agency. Persons registered for GST are also automatically registered for HST. HST applies in the following participating provinces:
• Prince Edward Island;
• New Brunswick;
• Nova Scotia;
• Ontario;
• Newfoundland and Labrador. A registered person must collect HST when making taxable sales in these provinces. The applicable rates vary by province.

Activities that do not constitute commercial activities

A business operated without a reasonable expectation of profit does not constitute a commercial activity when that business is operated by:

• an individual;
• a personal trust;
• a partnership in which all partners are individuals. These persons therefore cannot register for the GST and QST files for such an activity. Similarly, most businesses that provide only exempt goods or services generally cannot register for the GST and QST files.

Small supplier: choice to register

A small supplier can generally choose whether to register for the GST and QST files. However, certain exceptions exist, notably in the special rules and in the rules specific to registration for the QST file. When a small supplier chooses to register voluntarily:

• it must remain registered for at least one year;
• it must collect the applicable taxes;
• it must remit those taxes to Revenu Quebec;
• it can generally recover the GST and QST paid on goods and services acquired for its commercial activities by claiming ITCs and ITRs.

General definition of a small supplier

A person is generally considered a small supplier when the total of its taxable sales, including zero-rated sales, does not exceed $30,000:

• during a given calendar quarter;
• or for the entire four calendar quarters preceding that quarter. The calculation takes into account sales made worldwide by the person and by its partners. The total used to determine the $30,000 threshold excludes:
• GST;
• QST;
• financial services;
• sales of capital property;
• sales of business goodwill. A person is generally associated with another when one person controls the other. The document gives the following possible examples of associations:
• two corporations;
• an individual and a corporation;
• a person and a partnership;
• a person and a trust.

Meaning of the word "sale" in the document

The document usually uses the word sale rather than the technical term supply, because a sale is the most common form of supply. A supply can include, among other things:

• a sale;
• a barter;
• an exchange;
• a transfer;
• a lease;
• a gift;
• the delivery of property;
• the provision of a service.

Loss of small supplier status: exceeding the threshold during a quarter

If taxable sales exceed $30,000 during a given calendar quarter, the person ceases to be a small supplier as of the taxable sale that causes the threshold to be exceeded. From that sale:

• registration in the GST and QST files becomes mandatory;
• taxes must be collected on the sale that causes the threshold to be exceeded;
• taxes must also be collected on subsequent taxable sales.

Example 1, rewritten

A business begins operations and exceeds $30,000 in taxable sales during its first calendar quarter. In this situation, it must be registered for the GST and QST files as soon as the sale that causes the threshold to be exceeded is made. It must charge taxes on that sale and on all subsequent taxable sales.

Loss of small supplier status: exceeding the total over the previous four quarters

If the total taxable sales exceed $30,000 for the entire four calendar quarters preceding a given quarter, the person ceases to be a small supplier immediately after the end of the calendar month that follows those four quarters.

Example 2, rewritten

A business records, during the four calendar quarters of 2023, total taxable sales greater than $30,000. It ceases to be considered a small supplier after January 31, 2024. It must therefore be registered for the GST and QST files as of its first taxable sale made after January 31, 2024, subject to the time limit applicable for filing the registration application.

Example 3, rewritten

A business begins making taxable sales in the third calendar quarter of 2023 and continues its activities in 2024.

Period	Taxable sales in 2023	Taxable sales in 2024
January 1 to March 31	$0	$8,000
April 1 to June 30	$0	$11,000
July 1 to September 30	$10,000	$7,500
October 1 to December 31	$15,000	$8,200
For 2023, its taxable sales total $25,000, that is:
$0 + $0 + $10,000 + $15,000 = $25,000
After the first quarter of 2024, the total of the previous four calendar quarters reaches $33,000, that is:
$0 + $10,000 + $15,000 + $8,000 = $33,000
Since this total exceeds $30,000, the business retains its small supplier status during the first quarter of 2024 and during the month following that quarter, namely April 2024. However, it must be registered for the GST and QST files as soon as it makes its first taxable sale after April 30, 2024, subject to the time limit provided for applying for registration.

Taxable, zero-rated or exempt goods and services

As a general rule, products and services are either taxable or zero-rated. Zero-rated supplies are taxable at the rate of 0%. In this document, the word taxable includes both:

• supplies taxable at the regular rate;
• zero-rated supplies at the rate of 0%. However, certain goods and services are exempt from GST and QST. In those cases, neither GST nor QST is collected. The document mentions in particular the following examples:
• the rental of a residential dwelling for a period of at least one month;
• the sale of most residential housing that is not new;
• most financial services;
• most health services;
• most educational services;
• most child care services;
• most legal aid services;
• certain services provided by governments and PBOs, including municipalities, school boards, hospital authorities, public colleges, universities, NPOs and charities.

Small supplier: public service bodies, charities and public institutions

A public service body, or PBO, is considered a small supplier if its taxable sales do not exceed $50,000. A charity or a public institution is also considered a small supplier in one of the following situations:

• it is in its first fiscal period;
• it is in its second fiscal period and its gross revenue did not exceed $250,000 during its first fiscal period;
• it has existed for more than two fiscal periods and its gross revenue did not exceed $250,000 during either of the two fiscal periods preceding the current fiscal period. To calculate gross revenue, all sources of revenue must be taken into account, including:
• donations;
• grants;
• income from property;
• income from investments;
• income from businesses;
• amounts considered capital gains for income tax purposes;
• amounts considered capital losses for income tax purposes. A public institution, in the sense used in this context, is a charity registered under the Income Tax Act and the Taxation Act, which is also one of the following:
• a school board;
• a public college;
• a university;
• a hospital authority;
• a local authority to which the Minister of National Revenue or the Minister of Revenue of Quebec has granted municipality status for the purposes of GST or QST.

Special rules for registration in the GST and QST files

Certain special rules apply to registration in the GST file and the QST file. Applications for registration in the GST file by persons who do not reside in Quebec are processed by the Canada Revenue Agency. Registration in the GST and QST files is mandatory, regardless of the annual total of taxable sales, in the following situations:

• the person operates a taxi business;
• the person does not reside in Quebec, or does not reside in Canada for GST, is not registered in the QST file under the designated regime and collects admission fees directly from the public for activities or events taking place in Quebec, or in Canada for GST. A taxi business, in this context, means a business operated in Quebec that transports passengers:
• by taxi or by a similar vehicle, at rates regulated by the Act respecting remunerated passenger transportation by automobile;
• or by motor vehicle, for compensation, within a municipality and its surrounding area, when the transportation is organized or coordinated through an electronic platform or system. Registration in the GST and QST files is also mandatory when the person takes steps in Quebec, or in Canada for GST, to obtain orders for:
• printed matter, such as newspapers, books, periodicals or magazines;
• printed matter accompanied by sound recordings; and these goods must be shipped by mail or courier to Quebec, or to Canada for GST. However, in this latter situation, registration is not mandatory if the person is considered a small supplier. The document also states that special rules apply to suppliers outside Quebec as well as to operators of distribution or accommodation platforms for registration in the QST file.

Rules specific to registration in the QST file

A person already registered for GST, or applying to register for GST, must also register for QST when carrying on a commercial activity in Quebec. Even when it is a small supplier, a person must register for the QST file if it carries out one of the following activities:

• retail sale of fuel;
• sale of alcoholic beverages, except when acting as a small supplier holding a meeting permit issued under the Alcoholic Beverages Permit Act;
• sale or lease of new tires;
• sale of road vehicles, except when the road vehicle is capital property;
• long-term lease of road vehicles for a period of 12 months or more. A person who sells tobacco at retail must also register for the QST file.

Time of registration in the GST file

An application for registration in the GST file must be filed before the 30th day following the day on which the person makes, otherwise than as a small supplier, its first taxable supply in Canada. GST must be collected as soon as registration becomes mandatory. For a taxi business, the registration application must also be filed before the 30th day following the day of the first taxable sale in Canada.

Time of registration in the QST file

An application for registration in the QST file must be filed before the person makes its first taxable sale in Quebec otherwise than as a small supplier. QST must be collected as soon as registration becomes mandatory. An application for registration in the QST file must also be filed before the first taxable sale in Quebec in the following cases:

• retailer of tobacco;
• retailer of fuel;
• seller of new tires;
• seller of road vehicles;
• seller of alcoholic beverages;
• person not residing in Quebec, not registered in the QST file under the designated regime, who collects admission fees from the public. A taxi business must apply for registration before its first taxable sale in Quebec.

Suppliers outside Quebec: registration in the QST file under the designated regime

Special rules apply to suppliers located outside Quebec or outside Canada as well as to operators of certain platforms.

Supplier located outside Canada and not registered for GST under the regular regime

A supplier located outside Canada who is not registered for the GST file under the regular regime may have to register for the QST file under the designated regime. This obligation may apply if it makes certain taxable supplies in Quebec to designated Quebec consumers and its specified amount exceeds $30,000 in respect of those supplies. The supplies covered are:

• intangible personal property;
• services. Operators of certain platforms for the distribution of goods or services that allow these suppliers to make such supplies in Quebec to designated Quebec consumers may have the same obligations if their specified amount exceeds $30,000 in respect of those supplies.

Supplier located outside Quebec and registered for GST under the regular regime

A supplier located outside Quebec who is registered for the GST file under the regular regime may have to register for the QST file under the designated regime. This obligation may apply if it makes supplies in Quebec to designated Quebec consumers and its specified amount exceeds $30,000 in respect of those supplies. The supplies covered are:

• tangible personal property;
• intangible personal property;
• services. Operators of certain platforms for the distribution of goods or services that allow taxable supplies of intangible personal property or services to be made in Quebec to designated Quebec consumers may also have these obligations if their specified amount exceeds $30,000 in respect of those supplies.

Operator of an accommodation platform located outside Quebec

An operator of an accommodation platform located outside Quebec may have to be registered in the QST file under the designated regime if its specified amount exceeds $30,000 in respect of:

• certain supplies related to lodging located in Quebec;
• certain taxable supplies of temporary lodging located in Quebec made through its platform by suppliers who are not registered in the QST file under the regular regime.

Registration deadline under the designated regime

When a person is subject to these rules, it may have to register for the QST file under the designated regime using the registration service reserved for suppliers outside Quebec. The registration application must then be made no later than the day on which registration becomes mandatory.

Possible choice of the regular QST regime

A supplier may choose to register for the QST file under the regular regime, whether or not it is required to register under the designated regime. To use the regular regime, it must:

• meet the conditions allowing optional registration in the QST file;
• register for GST;
• provide and maintain sufficient security, in a form deemed satisfactory by Revenu Quebec. To meet the requirements related to optional registration in the QST file, a supplier outside Quebec must, in the normal course of its business situated outside Quebec, satisfy one of the following situations:
• regularly take steps to obtain orders for tangible personal property to be shipped or delivered to Quebec;
• enter into an agreement to supply services that are to be performed in Quebec;
• enter into an agreement to supply intangible personal property that is to be used in Quebec;
• enter into an agreement to supply intangible personal property related to real property situated in Quebec;
• enter into an agreement to supply intangible personal property related to tangible personal property usually situated in Quebec;
• enter into an agreement to supply intangible personal property related to a service that is to be performed in Quebec.

Source deductions

When a person is an employer, Revenu Quebec assigns it a number confirming its registration in the source deductions file in one of the following situations:

• it applies for registration in that file;
• it makes a first remittance to Revenu Quebec as a new employer. An employer who pays a salary or remuneration must:
• withhold Quebec income tax;
• withhold contributions to the Quebec Pension Plan;
• withhold contributions to the Quebec Parental Insurance Plan;
• remit the withheld amounts to Revenu Quebec;
• pay its employer contributions to the Quebec Pension Plan;
• pay its employer contributions to the Quebec Parental Insurance Plan;
• pay its contribution to the Health Services Fund;
• pay its contribution relating to labour standards;
• pay, where applicable, its contribution to the Workforce Skills Development and Recognition Fund;
• file and transmit the slips 1, Employment Income and Other Income (RL-1);
• file and transmit the summary 1, Summary of Employer Deductions and Contributions (RLZ-1.S). In general, an employer that has no establishment located in Quebec is not subject to these obligations and therefore does not have to be registered in the source deductions file.

Periodic remittances for CNESST

The periodic remittances to be made for CNESST in respect of occupational health and safety must be made to Revenu Quebec. They must be made:

• at the same time as source deductions and employer contributions;
• according to the same terms and conditions as those applicable to source deductions and employer contributions.

Corporate income tax

When a business is incorporated, Revenu Quebec assigns it an income tax number. This number may be assigned:

• when registering for the corporate income tax file;
• when registering in the enterprise register if the corporation has a Quebec charter;
• otherwise, when the corporation files its first income tax return. This number is used to facilitate the processing of the income tax return that any corporation with an establishment in Quebec must file.

Restaurant and remunerated passenger transportation

A person who operates a restaurant establishment or a taxi business must indicate this when registering for one of the Revenu Quebec files. If the person is already registered in a file and then begins to operate a restaurant establishment or a taxi business, the person must inform Revenu Quebec. These persons may be subject to the mandatory billing measures applicable in these sectors.

Restaurant establishment not registered for QST

A person who operates a restaurant establishment and is not registered for the QST file must:

• immediately provide customers with an invoice containing the required information;
• prepare this invoice before giving it to the customer;
• keep a copy of it.

Restaurant establishment registered for QST or taxi business

A person who operates a restaurant establishment registered for the QST file, or a taxi business, must:

• transmit the required information to Revenu Quebec using a certified sales recording system, or SRS;
• immediately provide the customer with an invoice produced using that SRS;
• ensure that the invoice contains the required information;
• keep a copy of the invoice. The document mentions two useful publications for determining whether a person is subject to the mandatory billing measures and understanding the related obligations:
• Determining Whether a Person Is Subject to the Mandatory Billing Measures (IN-575.A);
• Information for Persons Subject to the Mandatory Billing Measures (IN-575.FO).

Specific tax on alcoholic beverages

A person who imports, manufactures and sells alcoholic beverages must inform Revenu Quebec. The beverages covered include in particular:

• wine;
• beer;
• cider;
• any other alcoholic beverage. To carry on this type of activity, registration in the GST and QST files is generally required. The document mentions the publication Producers of Alcoholic Beverages and Consumption Taxes (IN-263) for more details.

Lodging tax

A person who operates an establishment subject to the lodging tax must be registered for that tax file if the establishment is located in a tourist region where the tax applies. The registration application must be filed before collecting this tax for the first time. A single registration is sufficient for all establishments operated by the person, even if those establishments are located in several tourist regions. However, at the time of registration, the operator must indicate the location of its establishments. The list of tourist regions where the tax applies is available from Revenu Quebec.

Digital accommodation platforms

A person who operates a digital accommodation platform must register for the lodging tax file if it receives an amount in consideration for the rental of an accommodation unit located in an establishment subject to that tax.

Obligation of the establishment operator when the platform does not collect everything

A person who offers accommodation units through a digital platform must be registered for the lodging tax file if any of the following situations applies:

• the person operating the digital accommodation platform is not registered for the lodging tax file;
• the platform is registered, but it does not receive all amounts paid in consideration for the rental of the units.

Cases where the establishment operator does not have to register

A person who offers accommodation units only through digital accommodation platforms does not have to be registered for the lodging tax file if all of the following conditions are met:

• the platforms are operated by a person registered for the lodging tax file;
• that person receives all amounts paid in consideration for the rental of the units. The document mentions the publication The Lodging Tax (IN-260) for more information.

Specific right on new tires

A person must collect a specific right on each product if it carries on one of the following activities:

• retail rental of new tires;
• retail sale of new tires;
• retail sale of road vehicles equipped with new tires;
• long-term rental of road vehicles equipped with new tires. The person must inform Revenu Quebec before collecting this right for the first time. The new tires covered are those that meet both of the following limits:
• rim diameter equal to or less than 62.23 cm, that is 24.5 in.;
• overall diameter not exceeding 123.19 cm, that is 48.5 in..

Tax on insurance premiums

A person who receives insurance premiums in the course of its activities must collect the tax on insurance premiums when those premiums are subject to it. The person may also have to register for the tax on insurance premiums file. If registration is required, the application must be filed before collecting this tax for the first time.

Tobacco tax

A person who sells tobacco at retail must be registered for the QST file for this activity. If the person is already registered for the QST file and then begins to sell tobacco at retail, the person must inform Revenu Quebec. Persons who exercise one of the following functions in Quebec must inform Revenu Quebec and obtain a permit for each function exercised:

• collection agent;
• importer;
• manufacturer;
• warehouse keeper;
• tobacco transporter. A person must also hold a manufacturer's permit if:
• it owns tobacco manufacturing equipment;
• it brings tobacco manufacturing equipment into Quebec;
• it causes tobacco manufacturing equipment to be brought into Quebec. The document mentions the publication Overview of the Tobacco Tax Act (IN-219) for more information.

Fuel tax

A person who sells fuel at retail must be registered for the QST file for this activity. Persons who exercise one of the following functions in Quebec must inform Revenu Quebec and hold a permit for each function exercised:

• collection agent;
• importer;
• refiner;
• bulk fuel warehouse keeper in an establishment other than a gas station;
• bulk fuel transporter. A person must also comply with this obligation if the person:
• colors heating oil;
• mixes, for resale, a taxable fuel with another petroleum product that is not subject to it. This permit obligation does not apply in the latter case if the person already holds a refiner's permit. If the commercial activity concerns only propane gas or natural gas, no permit is required. The document mentions the publication Overview of the Fuel Tax Act (IN-222) for more information.

International agreement concerning fuel tax

An interprovincial or international carrier that owns a motor vehicle covered by the International Fuel Tax Agreement, called International Fuel Tax Agreement (IFTA), must inform Revenu Quebec. This process is intended to obtain:

• IFTA decals;
• the IFTA permit. The document mentions the publication Carriers and the International Fuel Tax Agreement (IN-231) for more information.

Municipal tax for 9-1-1

A person who provides telephone services must register for the municipal tax for 9-1-1 file before collecting this tax for the first time. A telephone service is a telecommunications service that meets both of the following conditions:

• it allows 9-1-1 to be dialed to reach directly or indirectly a 9-1-1 emergency center providing services in Quebec;
• it is provided within the territory of a municipality by a telecommunications service provider. A telecommunications service is considered to be provided within the territory of a municipality when the telephone number assigned to the customer for using that service contains a Quebec area code.

Clothing industry

A person who carries on activities in the clothing manufacturing industry must indicate this when registering for one of the Revenu Quebec files.

Forestry operations

A person who sells forest products, whether processed or not, must inform Revenu Quebec. This obligation does not apply to a person who provides only:

• forest product transportation services;
• wood cutting services.

Public utilities

A business is subject to the public utilities tax under the Taxation Act if it carries on one of the following activities:

• operation of a gas distribution network intended for Quebec consumers;
• operation of an electricity production network;
• operation of an electricity transmission network;
• operation of an electricity distribution network;
• electricity production;
• operation of a telecommunications network. A business carrying on these activities must declare them when registering for one of the Revenu Quebec files.

Mining tax

A person must indicate its activity when registering for one of the Revenu Quebec files if it carries out mining work:

• on land located in Quebec;
• or in a mine of which it is the owner, lessee or occupant.

Bibliographic and administrative information

The publication bears the following numbers:

• ISBN 978-2-550-98190-9 for the printed version;
• ISBN 978-2-550-98191-6 for the PDF version. The legal deposit was made with Bibliotheque et Archives nationales du Quebec in 2024. The document states that it favors neutral or gender-inclusive wording when the context allows. An English version exists under the title Registering With Revenu Quebec (IN-202-V). The publication bears the reference IN-202 (2024-08). The final page also indicates 2023-10.

Special cases and exceptions

Small supplier registering voluntarily

A small supplier can generally choose to register for the GST and QST files. If it makes this choice, it must remain registered for at least one year and must collect and remit the applicable taxes.

Operation without a reasonable expectation of profit

When an individual, a personal trust or a partnership composed solely of individuals operates a business without a reasonable expectation of profit, the activity is not considered commercial. Registration for the GST and QST files is then not permitted for this activity.

Businesses providing mainly exempt supplies

Most businesses that supply exempt goods or services cannot register for the GST and QST files.

General $30,000 threshold

A person loses small supplier status if its taxable sales exceed $30,000:

• either during a given calendar quarter;
• or over the entire previous four calendar quarters. The consequences and the exact time when the status is lost differ depending on the case.

$50,000 threshold for PBOs

A public service body is considered a small supplier if its taxable sales do not exceed $50,000.

$250,000 threshold for charities and public institutions

A charity or a public institution may be considered a small supplier if its gross revenue does not exceed $250,000 under the rules applicable to its fiscal period.

Obligation despite small supplier status

Even a small supplier may be required to register for the QST file if it carries on certain activities, including:

• retail sale of fuel;
• sale of alcoholic beverages, except the special case of a small supplier holding a meeting permit;
• sale or lease of new tires;
• sale or lease of road vehicles under the conditions provided;
• retail sale of tobacco.

Taxi business

The taxi business must register for the GST and QST files regardless of the annual total of its taxable sales.

Admission fees collected by a non-resident person

A non-resident person who is not registered under the designated QST regime and who collects admission fees directly from the public for activities or events in Quebec, or in Canada for GST, must register for the applicable files regardless of the annual total of its taxable sales.

Printed matter shipped to Quebec or Canada

A person who solicits orders for printed matter or printed matter accompanied by sound recordings to be shipped by mail or courier to Quebec or Canada must register, unless it is a small supplier.

Suppliers outside Quebec and platforms

Suppliers outside Canada, suppliers outside Quebec, operators of distribution platforms and operators of accommodation platforms may have to register under the designated QST regime when their specified amount exceeds $30,000 according to the supplies concerned.

Choice of the regular regime for a supplier outside Quebec

Even when a supplier is subject to the designated regime, it may choose the regular QST regime if it meets the optional registration requirements, registers for GST and provides sufficient security.

Employers without an establishment in Quebec

In general, an employer that has no establishment in Quebec is not subject to the source deduction obligations mentioned in the document and does not have to register for the corresponding file.

Lodging tax and digital platforms

An accommodation operator may be exempt from registering for the lodging tax file if it offers its units only through registered platforms that receive all amounts related to the rentals.

Fuels: propane gas and natural gas

A person whose commercial activity concerns only propane gas or natural gas does not have to obtain a permit relating to the fuel tax.

Forestry operations limited to certain services

A person who only transports forest products or provides wood cutting services does not have to inform Revenu Quebec under the forestry operations described.

Steps and procedures

Choose the applicable file or activity

The first step is to identify the activities carried on and determine the files that may apply, including:

• GST/HST;
• QST;
• designated QST regime for certain suppliers outside Quebec;
• source deductions;
• corporate income tax;
• restaurant or remunerated passenger transportation;
• specific tax on alcoholic beverages;
• lodging tax;
• specific right on new tires;
• tax on insurance premiums;
• tobacco tax;
• fuel tax;
• IFTA;
• municipal tax for 9-1-1;
• clothing industry;
• forestry operations;
• public utilities;
• mining tax.

Use the appropriate registration method

Depending on the file, registration may be done:

• by Internet;
• by telephone, only for restaurant and remunerated passenger transportation according to the table;
• by mail or in person with the Registration Application (LM-1);
• by means of a permit application;
• by means of a permit and decal application.

Forms mentioned

The forms explicitly mentioned are:

• LM-1: Registration Application;
• TA-6.1: form related to the permit application for tobacco tax;
• CA-27.1: form related to the permit application for fuel tax;
• CA-500: form related to the permit and decal application for the International Fuel Tax Agreement;
• RL-1: Employment Income and Other Income;
• RLZ-1.S: Summary of Employer Deductions and Contributions.

Main registration deadlines

Situation	Deadline for filing the application
GST, first taxable sale in Canada otherwise than as a small supplier	Before the 30th
day following that first taxable sale
GST, taxi business	Before the 30th day following the first taxable sale in Canada
QST, first taxable sale in Quebec otherwise than as a small supplier	Before that
first taxable sale
QST, retailer of tobacco, fuel, new tires, road vehicles or alcoholic beverages	Before the first taxable sale in Quebec
QST, non-resident person collecting admission fees from the public and not registered under the designated regime	Before the first taxable sale in Quebec
QST, taxi business	Before the first taxable sale in Quebec
Designated QST regime for covered suppliers outside Quebec	No later than the day on which registration becomes mandatory
Lodging tax	Before collecting this tax for the first time
Specific right on new tires	Inform Revenu Quebec before collecting this right for the first time
Tax on insurance premiums, if registration is required	Before collecting this tax for the first time
Municipal tax for 9-1-1	Before collecting this tax for the first time

Steps for employers

An employer who pays a salary or remuneration must:

1. register for the source deductions file or make its first remittance as a new employer;
2. withhold Quebec income tax, contributions to the Quebec Pension Plan and contributions to the Quebec Parental Insurance Plan;
3. remit the withheld amounts;
4. pay its applicable employer contributions;
5. file the RL-1 slips;
6. file the RLZ-1.S summary;
7. make, where applicable, the periodic remittances for CNESST at the same time and according to the same terms and conditions as source deductions and employer contributions.

Steps for corporations

A corporation must:

1. obtain an income tax number by registering for the corporate income tax file, by registering in the enterprise register if it has a Quebec charter, or upon filing its first income tax return;
2. file the required income tax return if it has an establishment in Quebec.

Steps for sectors with permits

For tobacco, fuels and IFTA, the steps may require not only a registration, but also a permit or decals:

• tobacco tax: permit application with TA-6.1;
• fuel tax: permit application with CA-27.1;
• IFTA: permit and decal application with CA-500.

Steps for restaurants and taxis

A person who operates a restaurant establishment or a taxi business must:

1. declare this activity when registering for a file;
2. inform Revenu Quebec if the activity begins after an existing registration;
3. apply the mandatory billing rules if subject to them;
4. file, provide, transmit and keep the required invoices or information depending on whether or not a certified SRS is used.

Important warnings

• The publication is for information only and does not constitute a legal interpretation of tax laws.
• A person registered for the GST or QST files must collect and remit the applicable taxes.
• A small supplier that registers voluntarily must remain registered for at least one year.
• The $30,000 threshold must be monitored both by calendar quarter and over the previous four calendar quarters.
• The sale that causes the $30,000 threshold to be exceeded during a quarter may itself become taxable and have to include taxes.
• Partners' sales must be included in the calculation of the small supplier threshold.
• Taxable sales include zero-rated sales at the rate of 0%.
• Taxes, financial services, sales of capital property and sales of business goodwill are excluded from the calculation of the general small supplier threshold.
• PBOs, charities and public institutions have distinct threshold rules.
• Certain activities require registration even if the person is a small supplier.
• A taxi business must register regardless of the annual amount of its taxable sales.
• Suppliers outside Quebec and platform operators must check the rules of the designated QST regime, including the $30,000 threshold related to the specified amount.
• A supplier outside Quebec that chooses the regular QST regime must, among other things, be registered for GST and provide sufficient security.
• Employers must file the required slips and summaries and remit the withheld amounts as well as the applicable employer contributions.
• Periodic remittances for CNESST must be made to Revenu Quebec under the same terms and conditions as source deductions and employer contributions.
• Certain sectors require specific permits, including tobacco, fuels and IFTA.
• Restaurant and taxi businesses may be subject to strict mandatory billing measures, including the use of a certified SRS in some cases.
• Accommodation operators and digital platform operators must determine who receives the rental amounts in order to know who must be registered for the lodging tax file.
• Persons who begin a particular activity after their initial registration for a file must inform Revenu Quebec when the document requires it.
• The contact information, phone numbers, mailing addresses and invitations to contact Revenu Quebec mentioned in the original document are not reproduced here.

Summary

This guide explains when a business, an employer, a corporation, a supplier outside Quebec or a person carrying on a particular activity must register for a Revenu Quebec file. The most common rules concern GST and QST: registration generally becomes mandatory when taxable sales exceed $30,000, except for certain sectors where registration is required even below that threshold. Small suppliers can often choose to register voluntarily, but must then remain registered for at least one year and collect the applicable taxes. Employers must register for the source deductions file, withhold and remit the required amounts, pay their employer contributions and file forms RL-1 and RLZ-1.S. Corporations having an establishment in Quebec must have an income tax number for the processing of their return. Special obligations apply to several sectors, including restaurants, taxis, lodging, alcohol, new tires, insurance, tobacco, fuels, telephone services, clothing, forestry operations, public utilities and mining. Suppliers outside Quebec and platform operators must check the rules of the designated QST regime, in particular the $30,000 threshold for the specified amount. Several activities require registration before the first taxable sale or before the first collection of a tax, duty or specified amount.