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A What is the HST?
In certain provinces, referred to as “participating provinces,” the GST and the
provincial sales tax are combined into one tax called the harmonized sales tax
(HST). The HST applies to businesses that make taxable sales in participating
provinces. For a list of the participating provinces or for more information
about the HST, go to revenuquebec.ca.
Note that businesses registered for the GST are automatically registered for
the HST.
B Why do businesses register for the GST and QST?
Mandatory registration
Registration for both the GST and the QST is required if the business makes
taxable sales (including zero-rated sales) in Canada or in Québec and:
• the total of the taxable sales (including zero-rated sales) made
worldwide by the business and its partners within the preceding four
calendar quarters or within a single calendar quarter exceeds $30,000;
• the total of the taxable sales (including zero-rated sales) made
worldwide by the business (if it is a public service body) and its partners
within the preceding four calendar quarters or within a single calendar
quarter exceeds $50,000 (note, however, that charities and public
institutions with annual gross revenues [income, donations, gifts, grants,
etc.] of $250,000 or less are not required to register); or
• the business is a taxi business that provides a passenger
transportation service.
Registration for the QST is required if:
• a business sells tobacco products at retail;
• a business sells or leases new tires;
• a business sells fuel at retail;
• a business sells alcoholic beverages (unless it holds a reunion permit);
• a business sells new or used road vehicles or leases such vehicles for 12
months or more;
• a person that is not resident in Québec charges admission directly to the
public for events held in Québec (admission charges may include the cost
of tickets for shows).
Registration for the GST is required if a person that is not resident in Canada
charges admission directly to the public for events held in Canada.
Optional registration
Even if a business is not required to register for the GST and QST, it can choose
to do so, subject to certain conditions. In such cases, the business must register
for both the GST and QST at the same time. Once registered, the business must
collect the taxes. Being registered also entitles the business to rebates of the
taxes it pays on expenses incurred for its business activities.
For more information about registration for the GST and QST, see
Registering with Revenu Québec
(IN-202-V).
C Why do businesses register for the tax on
insurancepremiums?
A business must register for the tax on insurance premiums if it is required to
collect the tax and remit it to us. Contact us to find out if the business is
subject to those requirements.
D Why do businesses register for the tax on lodging?
A business must register for the tax on lodging if it operates a sleeping-
accommodation establishment that is subject to the tax. This generally means
being responsible for managing, maintaining and renting accommodation
units, as well as for advertising and ongoing repairs.
However, it is not required to register if all its supplies of accommodation units
are made through a digital accommodation platform operated by a person that
is registered for the tax on lodging and all the amounts received in consideration
for the rental of the accommodation units are paid to thisperson.
That said, registration is mandatory if the business supplies accommodation
units in another manner (for example, on its own or through a digital
accommodation platform whose operator is not registered for the tax
onlodging).
Any person that operates a digital accommodation platform and receives
consideration for the rental of an accommodation unit in an establishment
subject to the tax on lodging must register for the tax.
E Why do businesses register for the municipal tax
for9-1-1service?
A business must register for the municipal tax for 9-1-1 service if it provides
telephone services within the territory of any Québec municipality, and those
services can be used to dial 9-1-1 to reach a 9-1-1 emergency centre providing
services in Québec.
F Why do businesses register for source deductions?
A business must register for source deductions if it pays or expects to pay a
salary, wages or remuneration.
G Why do businesses register as partnerships?
All partnerships that are required to file the
Partnership Information Return
(form TP-600-V) and its schedules must obtain an identification number
byregistering.
H What is an individual in business?
An individual in business is:
• an individual (a natural person) who owns a sole proprietorship (a business
that belongs to an individual who receives all the business’s profits);
• a person who employs domestic help, in the case of a person filing this
form in order to obtain an employer identification number; or
• a self-employed person.
I What is meant by “other legal form”?
Partnerships, corporations (also called businesses or legal persons), trusts,
organizations and other entities that are not individuals in business all fall
into the category of “other legal form.”
J Why do we ask for a notice of assessment number?
We use the notice of assessment number to confirm the person’s identity. This
number is mandatory for everyone but non-residents of Québec.
Enter the number of one of the person’s two most recent notices of assessment
issued by Revenu Québec.
If you are an individual in business, enter the notice of assessment number in
section 1.1.
If the business is carried on under any other legal form, enter the notice of
assessment number of only one person covered in section 2.2.4.
K What is the business name of an individual in business?
The business name of an individual in business is the one that is known by
the business’s clients and displayed by the business. For example, the business
name of Simon Richler’s business could be Dépanneur Simon.
If the business name of an individual in business does not include the
individual’s last name or first name, the individual in business must register
the business name in the enterprise register before using the name to register
with Revenu Québec. To register in the enterprise register, the individual in
business can contact Services Québec or use the online services of the
Registraire des entreprises at registreentreprises.gouv.qc.ca.
General Information
147M ZZ 49525577