GST QST Registration

Individuals in business as well as companies are concerned by tax returns. They allow for GST (goods and services tax) and QST (Quebec sales tax) reporting for corporate income. However, GST and QST registration is only mandatory for certain sectors. In fact, it only concerns individuals and companies that carry out remunerated commercial activity on the territory. 

However, even if you are not subject to this obligation, registering for taxes can be a concern. EB Conseil Fiscal Inc. will help you determine whether you should register. Take advantage of our GST/QST calculation and declaration services.

Who Should Register?

You must register for GST and QST in the following cases:

• The total taxable services and supplies of your business exceed $30,000 in any one calendar quarter or the four preceding quarters;
• You own a cab or limousine business; 
• You are not a resident of Quebec or Canada and are collecting fees for activities taking place in the province or country.

In addition, the obligation to register for QST applies to the following activities:

• Sale of alcoholic beverages;
• Sale of tobacco;
• Sale of fuel;
• Sale or rental of tires;
• Sale or rental of road vehicles for a period exceeding 12 months.

How to Proceed?

To register for the GST-QST, you have several options. First, you can use Revenu Québec’s online space. The “Register a New Business” service is intended for individuals and businesses that are not yet registered. If you are already registered, you can use the “My Account For Businesses” portal. 

It is also possible to send in your enrolment application in paper format. To do so, print and fill out the Application for Registration form and send it to Revenu Québec. You will find mailing addresses on the agency’s website. Finally, you can register for GST and QST by phone. Call 514 873-4692 for Montréal, 418 659-4692 for Québec, or 1 800 567-4692 (toll-free).

When to Register?

For QST, you must apply before you provide your first taxable service or supply in Quebec. For GST, a business must register before the 30th day following the day you provide your first taxable supply or service in Canada.

Why Register if It’s Not Mandatory?

Is your company not subject to GST and QST registration? Depending on your situation, it may still be a good idea to register. Indeed, being registered may allow you to claim certain taxes. For example, if you are a furniture salesperson, you can claim the taxes applied to purchases made for your business. 

EB Conseil Fiscal Inc. will determine whether a GST and QST registration would be useful for you or your company.