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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
When should you register?
If you anticipate that your total annual taxable sales will exceed $30,000 within a single quarter, do not wait to register. From the time you make your first sale over the $30,000 threshold, you are no longer considered to be a small supplier and you must collect the taxes.
If your total taxable sales exceed $30,000 within a period of four quarters, you must register, but you will still be considered a small supplier for one month after the end of the last quarter in that period. You must collect the taxes on the first sale you make in the second month after the end of the four-quarter period; it is therefore essential for you to be registered at that time.
| Example |
Since she began operating her business, Ms. Peterson has always been considered a small supplier. She has never been required to collect GST or QST even though she makes taxable sales. At the beginning of July, she determined that her total taxable sales for the preceding four quarters exceeded $30,000. She must therefore register, but is not required to begin collecting the taxes immediately, since she continues to be considered a small supplier until the end of July. However, she must collect the taxes on all taxable sales made on or after August 1. |
| Important |
Even if you have not received your registration certificate, you must remit the taxes to Revenu Québec by the prescribed deadline. For more information, refer to the Guide to Registration (LM-1.G-V). |
Registering for the GST
If you are not considered a small supplier, you must begin collecting GST as soon as you make your first GST-taxable sale in Canada, but have 30 days from the date of the sale in which to register for the GST.
Taxi firms have 30 days from the date of their first taxable sale in Canada in which to register under the GST system.
Registering for the QST
If you are not considered a small supplier you must register under the QST system before you make your first QST-taxable sale in Québec.
If you are engaged in the retail sale of tobacco, fuel, new tires or road vehicles, in the sale of alcoholic beverages, or in the operation of a taxi firm, you must apply for QST registration before making your first QST-taxable sale in Québec.
