Who Must Register for GST and QST?
If you’re an entrepreneur, freelancer, or corporation carrying out commercial activities in Québec, you are generally required to register for GST and QST. Registration becomes mandatory in the following situations:
You must register if:
- Your total taxable revenues exceed $30,000 in a single calendar quarter or over the last four consecutive quarters.
- You operate a taxi or limousine service.
- You charge admission to the public for events held in Québec (even if your business is based outside Québec).
You must register regardless of your sales volume if you:
- Sell tobacco products.
- Sell fuel.
- Sell alcoholic beverages.
- Sell or lease road vehicles for more than 12 months.
- Sell or rent new tires.
When to Register?
QST Registration
- Must register before providing your first taxable service in Québec.
- If you fail to register on time, you are still responsible for collecting and remitting QST from the effective registration date.
GST Registration
- Must register within 30 days after issuing your first invoice for a taxable service in Canada.
- GST must be collected from the date of actual or required registration.
What Information Is Required?
To register your business for GST and QST, you’ll need to provide the following details:
Business Information:
- Legal business name (if applicable)
- Primary and secondary business activities
- Date business operations began
- Estimated taxable sales in Canada over the next 12 months
- Business address and phone number
- Mailing address (if different)
Personal Information:
- Social Insurance Number (SIN)
- Québec Enterprise Number (NEQ), if registered with the Registraire des entreprises
- Canada Revenue Agency Business Number (BN), if applicable
- Home address and phone number
If registering on behalf of someone else (no power of attorney required):
- Full name
- Date of birth
- Last 3 digits of their SIN
How to Register
You can register for GST and QST using one of the following methods:
1. By Phone
- Montréal: 514-873-4692
- Québec City: 418-659-4692
- Toll-Free (Canada): 1-800-567-4692
2. Online
- Through the official Revenu Québec website:
https://www.revenuquebec.ca
3. By Mail
Send your completed registration form to the appropriate address:
For Montréal, Laval, Montérégie, Laurentides, Lanaudière:
Direction principale des relations avec la clientèle des entreprises de Revenu Québec
C. P. 3000, Succursale Place-Desjardins
Montréal (Québec) H5B 1A4
For Québec City and all other regions:
Direction principale des relations avec la clientèle des entreprises
Revenu Québec
3800 rue de Marly
Québec (Québec) G1X 4A5