Application for Registration
In this form, GST also means GST/HST.
For which Revenu Québec files are you registering the business? Check the appropriate box(es).
1 Basic information
1.1 Individual in business
Ms.
Mr.
Last name First name
Social insurance number Notice of assessment number
Business name (if applicable)
Go to section 2.1.
1.2 Other legal form
Name of the entity
Business name (if it is different from the name of the entity)
Go to section 2.2.
If the business is carried on by an individual in business,
go to section 1.1.
If the business is carried on under any other
legal form, go to section 1.2.
If the entity is a trust, check this box.
LM-1-V (2019-11) 1 of 12
Goods and Services Tax, Harmonized Sales Tax
and Taxes Prescribed by Québec Legislation
Form prescribed by the President and Chief Executive Officer
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. If your application concerns the QST registration of a supplier outside Québec or the operator of a specified digital platform, and the
supplier or operator does not have a permanent establishment in Québec or carry on a business in Québec, you must use the online registration service
for suppliers outside Québec, which is also available on our website.
Do not use this area.
Numéro d’inscription B
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.
Goods and services tax (GST),
to obtain a GST number
Québec sales tax (QST),
to obtain a QST number
Tax on insurance premiums,
to obtain a registration number
Tax on lodging, to obtain
a registration number
Municipal tax for 9-1-1 service,
to obtain a registration number
Source deductions, to obtain
an employer identification number
Corporation income tax, to obtain
a number for income tax purposes
Partnerships, to obtain
an identification number
For more information, click on the links or refer to the “General Information”
section (pages 9, 10 and 11).
147L ZZ 49525576
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 of assessment number
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
Notice
Navigation pointers
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.
Enter the end date of the business’s fiscal period
if it is a date other than December 31.
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 (business) Extension Area code Cell Area code Fax
Language of communication:
French English
Enter the start date of business
operations in Québec.
Enter the end date of the
business’s fiscal period.
Enter the date on which the
business acquired legal existence.
u
If the business was incorporated outside Québec, enclose a
copy of a document proving the incorporation.
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uuu
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Continued .
legal existence
date
Telephone
date
Telephone
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2.2.3 Other information (continued)
Was the business created through an
amalgamation?
Yes
No
u
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.
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.
u
President
Partner
Trustee
Last name First name Social insurance number
Name of the entity (if applicable) Québec enterprise number (NEQ)
Notice of assessment number
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)
u
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
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)
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Continued .
Notice of assessment number
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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
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.
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Apartment Street number Street name, P.O. box
City, town or municipality Province Postal code
Other address
2.2.4 Information about the directors, partners or trustees (continued)
u
Secretary
Treasurer
Partner
Last name First name Social insurance number
Name of the entity (if applicable) Québec enterprise number (NEQ)
Notice of assessment number
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)
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Continued .
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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 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.
Enter the effective date of registration for the QST if it is different from the date for the GST.
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 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) exceeded $30,000 (or $50,000 for a public service body) over the last four calendar quarters
or in a single calendar quarter.
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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.
If you need more space, attach a separate sheet.
Do not use this area.
CAE
CAE
CAE
Type d’activité
SCIAN
SCIAN
SCIAN
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Continued .
public service body
zero-rated sales
publications
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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.
2. Financial institutions can only file on a quarterly basis if their taxable sales are $6,000,000 or less.
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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).
$
.
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Check the box to use table A.
Check the box to use table B.
Continued .
instalment payments
quarterly
yearly
E
yearly
yearly
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.
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
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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
Tax on lodging
Municipal tax for 9-1-1 service
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
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.
$
.
If the amount entered above is less than $1,000, 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
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Continued .
Municipal tax for 9-1-1 service
Tax on lodging
total amount of source deductions
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7 Direct deposit
Do not use this area.
Préparé par : Secteur : Téléphone : Date :
Inscrit par : Téléphone : Date :
Autorisé à la DGR par :
Remarques :
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).
Documents to enclose (depending on your situation)
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
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;
one of the directors (president, vice-president, secretary, treasurer), in the case of a corporation;
• an authorized person.
I certify that the information provided in this form and in the enclosed documents is accurate and complete.
Name Signature Position Date
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).
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.
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 to the right.
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
Cheque illustration
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Print the form
Print Information
authorized person
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.
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 offers a taxi or limousine 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).
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.
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).
General Information
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For digital accommodation platform operators, registration for the tax on lodging is currently optional. It will become
mandatory on January 1, 2020. In either case, once registered, the operator must collect the tax on lodging on all amounts
received in consideration for the rental of an accommodation unit in a sleeping-accommodation establishment that is subject
to the tax.
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.
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.
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.
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.
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.
Why do we ask for a notice of assessment number?
We use the notice of assessment number to confirm the person’s identity.
Enter the number of one of the person’s two most recent notices of assessment issued by Revenu Québec in the last two
taxation years.
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.
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.
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.
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.
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Continued .
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.
What is a public service body?
A public service body is a non-profit organization, charity, public institution, municipality, school authority, hospital authority,
public college or university.
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.
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.
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).
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.
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.
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Continued .
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, Limousine 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-624-V
The QST, the GST/HST and Road Vehicles
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