GST/QST Registration Requirements for Small Businesses in Quebec

Most businesses in Quebec must register for GST and QST once their sales reach a certain level. The general mandatory QST registration threshold is $30,000 in total taxable revenues within a calendar quarter or over four consecutive quarters. In other words, if your small business has over $30,000 in taxable sales, you are no longer a “small supplier” and must register for GST/QST. This threshold applies to your worldwide sales and those of any associates. Notably, if you register for one tax you will be registered for the other as well – GST and QST registration go hand-in-hand in Quebec.

Exceptions: Certain businesses must register for GST/QST regardless of revenue. For example, taxi or ride-sharing drivers must register from day one (no $30k threshold) Also, as of recent tax law changes, businesses outside Quebec selling to Quebec customers may need to register under a special QST regime. These fournisseurs hors Québec (non-resident suppliers) are required to collect and remit QST on sales to Quebec once they cross $30,000 in annual Quebec revenues. In short, even if you’re an out-of-province or online business, you may have TPS/TVQ obligations for businesses outside Quebec once your sales grow.

How to register: You can register your business for GST/QST online through Revenu Québec’s site or by using the federal business number registration (for Quebec, Revenu Québec processes GST registration under agreement with CRA). Upon registration, you’ll receive a tax number and be informed of your reporting frequency (monthly, quarterly, or annual) based on your sales volume