• General information
• When should you register?
• Small supplier
• GST-QST
• Source deductions
• Insurance premium
• Tobacco tax
• Fuel tax
• International Fuel Tax Agreement (IFTA)
• Tax on lodging
• Specific duty on new tires
• Logging operations
• Municipal taxation
• The clothing industry
• Documents

• Registering a new business for MRQ files
• Viewing the status of your request

• Starting a Business
• Canada Business Service Centres
• Info entreprises
• Fondation de l'entrepreneurship (available in French only)
• Business Development Bank of Canada
• Québec Entrepreneurship Contest

General information

Businesses and employers are responsible for collecting various taxes and duties, and for making source deductions. Consequently, they must calculate the amounts due and remit them to Revenu Québec by the prescribed deadlines.

Any entity (whether a sole proprietorship, partnership or corporation) that carries out such operations is considered an agent of Revenu Québec. As an agent, you may be required to register with Revenu Québec for a number of specific purposes, such as

• the GST,
• the QST, and
• source deductions.

To register, you must complete an Application for Registration (form LM-1-V), and file it with Revenu Québec or use the electronic service Registering a new business for Revenu Québec files.

If your business is a corporation, Revenu Québec will assign you a registration number for income tax purposes. This number facilitates processing of the income tax return that all corporations are required to file if they have a business in Québec. Your registration number is assigned on the basis of the data you provide in the Application for Registration (form LM-1-V). If you do not file form LM-1-V, your registration number will be assigned when you file your first corporation income tax return.