You must have a permit for each activity you carry on in Québec if you are
A permit is not required for commercial activities relating to propane or natural gas.
Complete form LM-1.CT-V, Permit Application, and file it with Revenu Québec along with a document giving the address of each establishment you operate or cause to be operated by another party.
Your permit or permits must be posted inside your principal place of business and in each establishment that you operate or cause to be operated by another party.
If you have a bulk-fuel carrier's permit, a copy must be kept in each vehicle used to transport bulk fuel.
Permits are valid for two years and are renewed automatically, unless you fail to meet your obligations to Revenu Québec.