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- General information
- When should you register?
- Small supplier
- GST-QST
- Source deductions
- Insurance premiums
- 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
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,
- source deductions, and
- corporation income tax.
The following table explains the various ways you can register for the taxes and source deductions collected by Revenu Québec.
| Taxes and source deductions | Form LM-1-V, Application for Registration | Form LM-1.CT-V, Permit Application | Form CA-500-V, Appli- cation for a Licence and Decals | Registration by Internet | Registration by telephone |
| QST and GST | X | X | |||
| Source deductions | X | X | X | ||
| Corporation income tax | X | X | |||
| Other activities | |||||
| Tax on insurance premiums | X | X | |||
| Specific tax on alcoholic beverages | X | X | |||
| Tobacco tax | X | ||||
| Fuel tax | X | ||||
| International Fuel Tax Agreement | X | ||||
| Specific tax on lodging | X | X | |||
| Specific duty on new tires | X | X | |||
| Logging operations | X | X | |||
| Municipal taxation | X | X | |||
| Clothing industry | X | X | |||
If your business is a corporation, Revenu Québec will assign you a 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 number is assigned on the basis of the data you provide in the Application for Registration (form LM-1-V), or by using the electronic service Registering a new business for Revenu Québec files. If you do not file form LM-1-V, your number will be assigned when you file your first corporation income tax return.
