Registration

Businesses and employers are responsible for collecting various taxes and duties. 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.

To register, you must complete an Application for Registration (form LM-1-V), and file it with Revenu Québec or by using the electronic service Registering a new business for Revenu Québec files.