Form prescribed by the
President and Chief Executive Officer
LM-1-V (2021-06)
1 of 11
Application for Registration
Instead of using this form to register a business for files administered by Revenu Québec, you can use the Register a New Business or Register a
Business with Revenu Québec (Register Pursuant to an Act) online services available at revenuquebec.ca or call us at 1 800 567-4692.
Do not use this area.
Numéro d’inscription B
In this form, GST also means GST/HST
A
.
For which Revenu Québec files are you registering the business? Check the appropriate box(es).
Goods and services tax (GST
B
), to obtain a GST number
Québec sales tax (QST
B
), to obtain a QST number
Tax on insurance premiums
C
, to obtain a registration number
Tax on lodging
D
, to obtain a registration number
Municipal tax for 9-1-1 service
E
, to obtain a registration number
Source deductions
F
, to obtain an employer identification number
Corporation income tax, to obtain a number for income tax purposes
Partnerships
G
, to obtain an identification number
1 Basic information
Enter the Québec enterprise number (NEQ), if one has been obtained from the Registraire des entreprises. ..................
Enter the 9-digit Business Number (BN), if one has been obtained from the Canada Revenue Agency. .............................
If the business is carried on by an individual in business
H
, go to section 1.1.
If the business is carried on under any other legal form
I
, go to section 1.2.
1.1 Individual in business
Ms.
Mr.
Last name First name
Social insurance number Notice of assessment number
J
Business name
K
(if applicable))
Go to section 2.1.
1.2 Other legal form
Name of the entity
L
If the entity is a trust, check this box.
Business name
L
(if it is different from the name of the entity)
Go to section 2.2.
Goods and Services Tax, Harmonized Sales Ta x
and Ta xes Prescribed by Québec Legislation
Protected B
when completed
147L ZZ 49525576
IMPORTANT
You must download the form and open it with a PDF reader
that can read JavaScript, such as Acrobat Reader. Some
browsers, such as Google Chrome and Microsoft Edge, come
with a PDF reader that does not allow you to complete the
form correctly.
check the box and go to section 1.1.
check the box and go to section 1.2.
E
Business name
Name of the entity
Business name
Notice
carried on under any other legal form
individual in business
Partnerships
Tax on lodging
Tax on insurance premiums
Source deductions
QST
Municipal tax for 9-1-1 service
GST
HST
General Information
Erase
Navigation pointers
LM-1-V (2021-06)
2 of 11
2 Information about the business
2.1 Individual in business
2.1.1 Home address
Apartment Street number Street name, P.O. box
City, town or municipality Province Postal code
2.1.2 Address of principal business activity (if different from the home address)
Apartment Street number Street name, P.O. box
City, town or municipality Province Postal code
2.1.3 Other information
Area code Telephone (home) Area code Telephone (business) Extension Area code Cell Area code Fax
Language of communication: ............................................................................................................................................ French English
Enter the start date of business operations in Québec. ........................................................................................................
Y Y Y Y M M D D
Enter the end date of the business’s fiscal period if it is a date other than December 31. .....................................................
Y Y Y Y M M D D
Go to Part 3.
2.2 Other legal form
2.2.1 Address of principal business activity
Apartment Street number Street name, P.O. box
City, town or municipality Province Postal code
2.2.2 Head office address (to be completed only if the business is a corporation and its head office address is different from the address
where its principal business activity is carried on)
Apartment Street number Street name, P.O. box
City, town or municipality Province Postal code
2.2.3 Other information
Area code Telephone (home) Area code Telephone (business) Extension Area code Cell Area code Fax
Language of communication: ............................................................................................................................................ French English
Enter the start date of business operations in Québec. ........................................................................................................
Y Y Y Y M M D D
Enter the end date of the business’s fiscal period. ..............................................................................................................
Y Y Y Y M M D D
Enter the date on which the business acquired legal existence
M
. .......................................................................................
Y Y Y Y M M D D
If the business was incorporated outside Québec, enclose a copy of a document
proving the incorporation (e.g. a charter of incorporation).
Enter the jurisdiction of incorporation. ....................................................................
Was the business created through an amalgamation? ......................................................................................................................... Yes No
If the business’s charter was issued outside Canada, enclose a copy of documents proving the amalgamation (such as a certificate of amalgamation).
If the business is a registered charity, enter its registration number. .....................................................................
147L ZZ 49525576
Continued .
E
legal existence
LM-1-V (2021-06)
3 of 11
2.2.4 Information about the directors, partners or trustees
If there are more than three directors, partners or trustees, attach a separate sheet. Please note that if the business is a partnership that does not have
an NEQ, each partner must sign in the space provided. In all other cases, signatures are not required.
147L ZZ 49525576
President
Partner
Trustee
Last name First name Social insurance number
Name of the entity (if applicable) Québec enterprise number (NEQ)
Notice of assessment number
J
Home address
Apartment Street number Street name, P.O. box
City, town or municipality Province Postal code
Area code Telephone Extension
Signature of partner (required if the business is a partnership that does not have an NEQ)
Vice-president
Partner
Trustee
Last name First name Social insurance number
Name of the entity (if applicable) Québec enterprise number (NEQ)
Notice of assessment number
J
Home address
Apartment Street number Street name, P.O. box
City, town or municipality Province Postal code
Area code Telephone Extension
Signature of partner (required if the business is a partnership that does not have an NEQ)
Secretary
Treasurer
Trustee
Last name First name Social insurance number
Name of the entity (if applicable) Québec enterprise number (NEQ)
Notice of assessment number
J
Home address
Apartment Street number Street name, P.O. box
City, town or municipality Province Postal code
Area code Telephone Extension
Signature of partner (required if the business is a partnership that does not have an NEQ)
Continued .
Notice of assessment number
E
LM-1-V (2021-06)
4 of 11
3 Mailing addresses
For each of the files for which you are registering the business, indicate the address to which any documents (such as returns to be filed) should be sent
by putting an “X” in the corresponding column. Make sure you have entered the address in question in Part 2 or, in the case of a different address, in the
space below the table.
Home address
(entered in section 2.1.1)
Address where principal
business activity is carried on
(entered in section 2.1.2 or 2.2.1)
Head office address
(entered in section 2.2.2)
Other address
(enter the address in the space
below the table)
GST and QST
Tax on insurance
premiums
Tax on lodging
Municipal tax for
9-1-1 service
Source
deductions
Corporation
income tax
Other address
Apartment Street number Street name, P.O. box
City, town or municipality Province Postal code
4 Business activities
4.1 Goods or services offered
Describe the principal activity of the business and, where applicable, the secondary activities in order of importance.
Examples:
The business operates a gas station, a snack bar and a convenience store.
The convenience store offers a film-rental service and sells lottery tickets.
The business operates a bed and breakfast establishment with five rooms
andarestaurant.
The business sells new and used vehicles, offers vehicle repair and auto body service
and sells parts.
Do not use this area.
SCIAN
SCIAN
SCIAN
CAE
CAE
CAE
Type d’activité
If you need more space, attach a separate sheet.
147L ZZ 49525576
Continued .
E
LM-1-V (2021-06)
5 of 11
4.2 Specific activities
Check the boxes that apply to the business’s activities. Each activity listed below has particular fiscal characteristics. Some of the activities and their
characteristics are described in greater detail in the publications listed under “General information.” More information is available on our website
atrevenuquebec.ca.
The business sells alcoholic beverages. ............................................................................................................................................... Yes No
Check No if the business holds a permit for a specific event only (a reunion permit).
The business operates a restaurant establishment (bar, restaurant or catering service).
See IN-575-V,
Mandatory Billing Information: Bars and Restaurants
. ................................................................................................... Yes No
If you checked Yes, complete form VD-350.52.A-V,
Information About an Establishment: Mandatory Billing in Bars and Restaurants
,
and attach it to this application.
The business carries on a taxi business that provides a passenger transportation service.
See IN-575.TR-V,
Mandatory Billing Information: Remunerated Passenger Transportation
. .................................................................... Yes No
If you checked Yes, complete form TR-350.61-V,
Application to Open or Close an Operator File
, and attach it to this application.
The business sells tobacco products at retail. ...................................................................................................................................... Yes No
The business sells fuel at retail. .......................................................................................................................................................... Yes No
If you checked Yes, does the business own the fuel? .......................................................................................................................... Yes No
The business is in the garment industry. ............................................................................................................................................. Yes No
The business sells road vehicles or leases such vehicles for periods of 12 months or more. ................................................................... Yes No
The business sells or leases new tires. ................................................................................................................................................ Yes No
The business carries on mining operation work on land or in a mine situated in Québec that the business owns, leases or occupies. ...... Yes No
5 Tax files
5.1 GST and QST
5.1.1 Effective dates of registration
Enter the effective date of registration for the GST. .............................................................................................................
Y Y Y Y M M D D
Enter the effective date of registration for the QST if it is different from the date for the GST. ...............................................
Y Y Y Y M M D D
Certain documents are required if the dates are more than 30 days before the date of the application for registration.
Depending on the business’s situation, you must provide either:
a copy of the first sales invoice or another document showing the taxes collected and proving that the business began charging the taxes on the dates
entered above; or
a balance sheet, financial statement or information slip proving that the business is required to register for the taxes because its sales (taxable sales,
including zero-rated sales
N
) exceeded $30,000 (or $50,000 for a public service body
O
) over the last four calendar quarters or in a single calendar
quarter.
5.1.2 Expected sales
Enter the total taxable sales (including zero-rated sales) that the business expects
to make in Canada in the next 12 months (the total must include the sales of all partners). ............................................. $
.
147L ZZ 49525576
Continued .
public service body
zero-rated sales
business’s activities
E
LM-1-V (2021-06)
6 of 11
5.1.3 Filing frequency for the GST and QST return
Use Table A to determine how often the GST and QST return must be filed. If the business is a financial institution or a charity or is in the garment industry,
use Table B.
Table A: General cases
Refer to the “Frequency assigned by Revenu Québec” column to find out how often the business must file its returns.
You can increase the business’s filing frequency by making an election in the “Election” column.
Expected sales
Frequency assigned by Revenu Québec
(unless you make an election)
Election
$1,500,000 or less yearly
1
quarterly monthly
More than $1,500,000 but not more
than $6,000,000
quarterly
monthly
More than $6,000,000 monthly none
Table B: Specific cases
Check the applicable box in the “Type of business” column.
Refer to the “Frequency assigned by Revenu Québec” column to find out how often the business must file its returns.
You can increase the business’s filing frequency by making an election in the “Election” column.
Type of business
Frequency assigned by Revenu Québec
(unless you make an election)
Election
Business in the garment industry
QST monthly QST: none
GST
sales of $1,500,000 or less yearly
1
GST: quarterly monthly
sales of more than $1,500,000 but
not more than $6,000,000 quarterly
monthly
sales of more than $6,000,000 monthly none
Charity
yearly
1
quarterly monthly
Financial institution
yearly
1
quarterly
2
monthly
1. The business may be required to make instalment payments
P
.
2. Financial institutions can only file on a quarterly basis if their taxable sales are $6,000,000 or less.
5.2 Other tax files
5.2.1 Effective date of registration for other tax files
Enter the effective date of registration for each file for which you are registering the business.
Tax on insurance premiums ............................................................................................................................................
Y Y Y Y M M D D
Tax on lodging ..............................................................................................................................................................
Y Y Y Y M M D D
Q
Municipal tax for 9-1-1 service .......................................................................................................................................
Y Y Y Y M M D D
R
5.2.2 Filing frequency for the return respecting the tax on insurance premiums
Enter the total tax on insurance premiums that the business expects to collect in the next 12 months. ............................... $
.
You can change the filing frequency by making an election in the “Election” column.
Expected tax
Frequency assigned by Revenu Québec
(unless you make an election)
Election
Less than $12,000
monthly
quarterly
Less than $1,500
monthly
yearly quarterly
147L ZZ 49525576
Check the box to use table A.
Check the box to use table B.
Continued .
instalment payments
quarterly
yearly
E
Municipal tax for 9-1-1 service
Tax on lodging
LM-1-V (2021-06)
7 of 11
6 Source deductions file
6.1 Date on which a salary, wages or remuneration is paid for the first time
Enter the date on which the business expects to pay a salary, wages or remuneration for the first time. ...............................
Y Y Y Y M M D D
Check the box corresponding to the business’s period of operations in a given year.
All year
Seasonal
Check the months in which the business operates.
January February March April May June July August September October November December
6.2 Remittance frequency for source deductions and employer contributions
Enter the total amount of source deductions and employer contributions the business expects
to make in any given calendar month. .......................................................................................................................... $
.
S
You can choose a different remittance frequency by making an election in the “Election” column.
Total amount of source deductions
and employer contributions
Frequency assigned by Revenu Québec
(unless you make an election)
Election
Less than $1,000
monthly
quarterly
$1,000 or more monthly none
7 Direct deposit
We can deposit the amounts we owe the business under the legislation covered by this application directly into the business’s account. To receive direct
deposits, the business must have an account in its name at a financial institution with an establishment in Canada.
If you want to register the business for direct deposit, provide the information requested below.
Enter all digits (including zeros) that make up the numbers of the business’s account.
Branch number Financial institution number Account number (12-digit maximum)
Branch number
Financial institution
number
Account number
NOTE
DOLLARS
100
001 12345012 0121231
Cheque number
Example of a cheque
8 Certification
This form must be signed by one of the following persons:
the individual in business;
a partner, in the case of a partnership;
a trustee, in the case of a trust;
the president, vice-president, secretary or treasurer, in the case of a corporation;
• an authorized person
T
.
I certify that the information provided in this form and in the enclosed documents is accurate and complete.
Name (please print) Signature Position Date
147L ZZ 49525576
Continued .
total amount of source deductions
authorized person
E
LM-1-V (2021-06)
8 of 11
Documents to enclose (depending on your situation)
A copy of a document proving the business’s incorporation
outsideQuébec.
If the business was created through an amalgamation and its charter
was issued outside Canada, a copy of documents proving the
amalgamation (for example, a certificate of amalgamation).
A copy of the first sales invoice or another document proving
that the business began charging the GST and QST more than 30 days
before the date of the application for registration.
A copy of the documents proving the creation of the trust and
designating the trustee(s) (for example, a trust deed).
A balance sheet, financial statement or information slip proving
that the business is required to register for the GST and QST because
of the amount of its sales.
Form VD-350.52.A-V, if the business operates a restaurant
establishment (bar, restaurant or catering business).
Form TR-350.61-V, if the business is a taxi business that provides a
passenger transportation service.
A power of attorney, form MR-69-V, a resolution of the board
of directors or, if all the powers of the board of directors have been
removed, an excerpt from the unanimous shareholder agreement,
articles of incorporation or by-law proving that the person signing this
form is authorized to do so
T
.
Sending the form
Send the duly completed form, together with any required documents, to one of the following addresses:
Revenu Québec, 3800, rue de Marly, Québec (Québec) G1X 4A5
Revenu Québec, C. P. 3000, succursale Place-Desjardins, Montréal (Québec) H5B 1A4
Do not use this area.
Préparé par : Secteur : Téléphone : Date :
Inscrit par :
Téléphone : Date :
Autorisé à la DGR par :
Remarques :
147L ZZ 49525576
Print the form
Print Information
E
LM-1-V (2021-06)
9 of 11
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
insurancepremiums?
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 thisperson.
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
onlodging).
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
for9-1-1service?
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
byregistering.
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
Continued .
E
LM-1-V (2021-06)
10 of 11
L What is the name of the entity? What is the businessname?
The name of the entity is the legal name of the business. A business name is
the one that is known by its clients and displayed by the business.
Example 1: The name of the entity is 1234-5678 Québec inc. and its business
name is Restaurant du boulevard.
Example 2: The name of the entity is Les entreprises ABCD inc. and its business
name is Dépanneur du coin.
M On what date did the business acquire legal existence?
For a partnership, this is the date on which it was created. For a trust, this is
the date on which the trust was created (trust deed). For a business carried
on under any other legal form, it is the date shown on its certificate
ofincorporation.
N What is a zero-rated sale?
This is a sale that is taxable at the rate of 0%. Consequently, a business does
not have to charge the GST or QST on this type of sale.
The following are examples of goods and services whose sale is zero-rated:
basic groceries;
prescription drugs;
certain medical devices;
certain farming and fishing sector products and property;
livestock in general;
certain property exported outside Canada (or shipped outside Québec,
under the QST system);
certain passenger or freight transportation services.
O What is a public service body?
A public service body is a non-profit organization, charity, municipality, school
authority, hospital authority, public college or university.
P Under what circumstances must a business make
instalment payments?
A business that files an annual return must make four instalment payments
(one per quarter) where both of the following apply:
the net GST or QST that the business expects to remit for a year is $3,000
or more; and
the business remitted an amount of $3,000 or more for the preceding year.
A business must pay the QST in instalments when its net QST is $3,000 or
more even if it is not required to pay the GST in instalments because its net
GST is less than that amount.
Q What is the filing frequency for the tax on lodging?
The filing frequency for the tax on lodging is quarterly. The period covered by
the return must correspond to a calendar quarter. The deadline for remitting
the tax for a particular calendar quarter is the last day of the month that
follows the end of the calendar quarter
R What is the filing frequency for the municipal tax
for 9-1-1 service?
The filing frequency for the municipal tax for 9-1-1 service is the same as the
filing frequency for the QST (see section 5.1.3).
S How often are source deductions remitted?
We assign a monthly source deductions and employer contributions remittance
frequency to new employers for at least 12 months. The deadline for making
remittances is the 15th day of the month following every month in which a
salary, wages or remuneration was paid. However, after the first 12 months,
some new employers may choose to make quarterly remittances. Quarterly
remittances must be made on the 15th day of the month following the
calendar quarters ending on March 31, June 30, September 30 and
December31. Once chosen, the option to make quarterly remittances stays in
effect as long as the total amount of source deductions and employer
contributions remains under $1,000 or as long as the new employer meets all
of its tax obligations. Regardless of whether the new employer has an
employer identification number, remittances must be made before the
above-mentioned deadlines.
T How does a person become authorized to sign on behalf of
a business?
A corporation has one option
It must provide a resolution of the board of directors or, if all the powers of
the board of directors have been removed, an excerpt from the unanimous
shareholder agreement, articles of incorporation or by-law proving that the
person is authorized to sign on the corporation’s behalf.
Any other type of business (for example, individual in business or
partnership) has two options
It can grant someone power of attorney.
It can complete form MR-69-V,
Authorization to Communicate Information
or Power of Attorney
, specifying that the person can sign on its behalf.
147M ZZ 49525577
E
Continued .
LM-1-V (2021-06)
11 of 11
Useful documents
We have many documents that deal with subjects related to this registration application. All the documents listed below are available at revenuquebec. ca.
IN-202-V Registering with Revenu Québec
IN-203-V General Information Concerning the QST and the GST/HST
IN-307-V New Businesses and Taxation
IN-107-V
Directors’ Liabilities
IN-111-V
Checklist for New Businesses: Source Deductions and Employer Contributions
IN-205-V
QST and GST Rebates: New or Substantially Renovated Housing, New or Substantially Renovated Residential Property
IN-211-V
The QST and the GST/HST: How They Apply to Medical and Assistive Devices and Drugs
IN-216-V
The QST and the GST/HST: How They Apply to Foods and Beverages
IN-218-V
QST, GST/HST and Fuel Tax: How They Apply to Freight Carriers
IN-219-V
An Overview of the Tobacco Tax Act
IN-222-V
An Overview of the Fuel Tax Act
IN-228-V
The QST and the GST/HST: How They Apply to Charities
IN-229-V
The QST and the GST/HST: How They Apply to Non-Profit Organizations
IN-231-V
Carriers and the International Fuel Tax Agreement
IN-250-V
Tax Measures Respecting Tips
IN-253-V
Taxable Benefits
IN-255-V
Flea Markets
IN-256-V
Information for New Businesses: QST and GST/HST
IN-260-V
Tax on Lodging
IN-261-V
The QST and the GST/HST: How They Apply to Residential Complexes – Construction or Renovation
IN-263-V
Consumption Taxes and Producers of Alcoholic Beverages
IN-273-V
Registering for Consumption Taxes by Phone Is Easy!
IN-305-V
Non-Profit Organizations and Taxation
IN-314-V
Taxi Drivers and Taxation
IN-322
Entente internationale concernant la taxe sur les carburants et Manuel des procédures
(for information in English about the International
Fuel Tax Agreement (IFTA), see the
Procedures Manual
on the IFTA website at iftach.org)
IN-575-V
Mandatory Billing Information: Bars and Restaurants
IN-575.TR-V
Mandatory Billing Information: Remunerated Passenger Transportation
IN-624-V
The QST, the GST/HST and Road Vehicles
147M ZZ 49525577
Back to form
E