• 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

Municipal taxation

You are subject to the Act respecting municipal taxation if your business operates

• a system of gas distribution to Québec consumers;
• a system of production, transmission or distribution of electric power;
• an electric power system; or
• a telecommunications system.

When you register with the Ministère, you must indicate the commercial activity that applies to your business.