• 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

Specific duty on new tires

If you lease or make retail sales of

• new tires, or
• road vehicles equipped with new tires,

you are required to collect the specific duty on new tires.

You must notify Revenu Québec before the day on which you are first required to collect the specific duty on new tires. Complete form LM-1-V, Application for Registration or use the electronic service Registering a new business for Revenu Québec files.

For further information, click on Specific duty on new tires in the "Consumption taxes" section.