• 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

Source deductions

If you pay (or expect to pay) salaries or wages to one or more employees, you must register as an employer with Revenu Québec for the purposes of source deductions.

As an employer, you are required to make source deductions on the remuneration you pay your employees, and remit certain contributions to Revenu Québec.

For further information, click on Source deductions and contributions.