Register for GST (5%) and QST (9.975%) with Revenu Québec

Two taxes, one registration

Quebec customers pay 5% GST and 9.975% QST, both worked out on the price before tax. Unlike in the rest of Canada, Revenu Québec, not the CRA, administers both, so you register once with Revenu Québec for the two.

When you must register

You must register once your taxable sales pass $30,000 in a single calendar quarter or over four consecutive calendar quarters.

Why register earlier

We recommend registering from the start. As a registrant you can claim back the GST and QST you pay on inventory and business expenses. Once you opt in, you must stay registered for at least a year.

How to register

If you are new to Revenu Québec, use its Register a New Business online service, which also sets up your clicSÉQUR access. You can also apply on paper with form LM-1-V.

Selling outside Quebec

The rate you charge depends on where the customer receives the goods, not where you are based. A customer in Ontario pays 13% HST, for example, and some provinces have their own sales taxes. Ask your accountant before you ship outside Quebec, or begin by selling to Quebec customers only.