• 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

• 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

Insurance premiums

If you collect insurance premiums that are subject to the tax on insurance premiums, you are required to collect the tax and hold a registration certificate for this purpose.

You must register with respect to the tax on insurance premiums before collecting the tax for the first time. Complete an Application for Registration (LM-1-V) or use the electronic service Registering a new business for Revenu Québec files.