Employers must register with Revenu Québec to obtain an identification number. The number is needed in order to remit source deductions, employer contributions and, in the case of a specified financial institution other than a corporation, compensation tax.
To obtain your identification number, complete form LM-1-V, Application for Registration, or use the electronic service Registering a new business for Revenu Québec files. Information on how to fill out the form can be found in the brochure Guide to Registration (LM-1.G-V).
For further information, see brochure IN-202-V, Should I Register with Revenu Québec?