How to Apply for a GST/HST Number and QST Number Together — Montreal CPA Firm

Applying for both a GST/HST number and a QST number is one of the most important steps when starting or expanding a business in Quebec. Whether you're a consultant, contractor, e-commerce seller, professional service provider, or a new corporation, obtaining these tax accounts ensures you can legally charge tax, claim credits and refunds, and avoid costly penalties. The mistake entrepreneurs often make is registering only for one tax (usually GST) and forgetting that Quebec requires a separate QST registration. This guide explains how to properly apply for both numbers at the same time using the same high-precision process that Mackisen CPA Montreal uses for its clients.

Why This Matters
Registering for both taxes ensures:
You can legally charge tax on invoices
You can claim Input Tax Credits (ITCs) and Input Tax Refunds (ITRs)
You avoid penalties for unregistered commercial activity
You protect your future refunds from being denied
Failing to register on time can trigger forced registration, retroactive assessments, interest, and refund freezes. Quebec’s system is strict — GST and QST must both be registered when your revenues exceed the mandatory threshold or when you voluntarily register.

Legal and Regulatory Framework
GST registration is governed by the Excise Tax Act, while QST registration is governed by the Tax Administration Act.
Mandatory registration applies once taxable revenues exceed $30,000 in any rolling 12-month period.
Hickman Motors (1997, SCC) confirms that the taxpayer bears the burden of proving compliance.
Lac d’Amiante (2001, SCC) confirms Revenue Québec’s authority to reassess late registrants and deny refunds for periods prior to registration.

You begin operating your business through Shopify and PayPal, making sales for eight months. You assumed GST/QST didn’t apply until you reached $30,000. In the ninth month, Revenu Québec sends you a letter: “Mandatory Registration Required.” They inform you that you surpassed the threshold three months earlier based on bank deposits and merchant payouts. You now owe QST for all those months — tax you never collected — plus interest. You also lose all ITRs on your early expenses. This situation happens constantly because business owners register late or incorrectly.

Learning Section: What You Need Before Applying
Before submitting your applications, prepare:
Your NEQ (business number in Quebec)
Your federal Business Number (BN)
Business structure (sole prop, corporation, partnership)
Estimated annual revenues
Business activity description
Start date of commercial activity
Banking information for direct deposit
Invoicing templates showing proper tax fields
Accounting system ready for GST/QST tax codes
This preparation prevents application delays and registration errors.

SEO Learning: Primary and Secondary Keywords
Primary: register GST HST QST Quebec, apply GST number Montreal, how to get QST number Quebec.
Secondary: CRA GST registration Quebec, Revenue Québec tax number, business tax setup Quebec.

How to Apply for a GST/HST Number (CRA)
Log into CRA My Business Account
Select “Register for a New Program Account”
Choose GST/HST (RT)
Enter your business information
Enter the start date of commercial activity
Submit the application
Receive your RT0001 number immediately
Ensure all invoicing systems reflect your new GST/HST account
This number must appear on all invoices.

How to Apply for a QST Number (Revenue Québec)
Log into Mon Dossier pour les entreprises
Choose “Register a Consumption Tax Account”
Select QST (TVQ) registration
Enter your business details, commercial activity, and projected revenues
Enter your effective registration date
Submit the application
Receive your TQ number
Activate direct deposit for faster refunds
Your TQ number must also appear on all invoices.

Documentation Section
Registration confirmations (RT & TQ)
Business formation documents
Invoices showing correct tax format
Bank information for direct deposit
Accounting system tax code setup
Internal notes on effective registration date
These documents must be retained for six years.

Common Mistakes
Registering for GST but forgetting QST
Using incorrect effective dates
Entering the wrong business activity
Not updating invoicing templates
Not configuring tax codes in accounting software
Failing to claim ITRs on startup expenses
Registering late and losing refunds
Not monitoring the $30,000 threshold
Revenue Québec will not accept poor explanations for missed or late registration.

Winning With Revenue Québec and Canada
Mackisen ensures your GST and QST accounts are registered correctly with the optimal effective date, all systems are configured, and your invoicing and accounting reflect the new tax structure. We prepare the documentation needed for future audits, ensure your startup expenses are claimed properly, and protect you from costly registration errors. We also monitor your compliance file to ensure no early red flags appear.

Mackisen Service Hub
We provide:
Full GST/HST + QST registration
Threshold monitoring
Tax code configuration in all software (QuickBooks, Xero, Acomba, Shopify, Square)
Invoicing template setup
Filing calendars
Documentation preparation
Reconciliation of early periods
Audit-proof file creation
Our experts make registration clean, accurate, and compliant.

Why Mackisen
With over 35+ years of CPA and tax-law experience, Mackisen CPA Montreal ensures your GST/QST registration is done right the first time. We protect your refunds, guarantee compliance, and build a strong foundation for your business’s financial future.