If you supply taxable services or property, you must collect GST and QST. You must also register for the Consumption taxes by completing an Application for Registration (form LM-1-V), or by using the electronic service Registering a new business for Revenu Québec files.
If you carry on a business without a reasonable expectation of profit, or supply tax-exempt property or services, you cannot register for the GST or the QST.
Small suppliers may register for the GST and the QST, but they are not required to do so.
Persons registered for the GST are also registered for the harmonized sales tax (HST).
You must apply for registration under the QST system before the day on which you make your first taxable sale in Québec, otherwise than as a small supplier. You must collect the QST as of the time you are required to be registered.
You must apply for registration under the GST system before the 30th day following the day on which you make your first taxable sale in Canada, otherwise than as a small supplier. You must collect the GST as of the time you are required to be registered.
For further information regarding registration for the GST and the QST, and the special rules respecting QST registration, see the brochure IN-202-V, Should I Register with Revenu Québec?