Insights
Nov 12, 2025
Mackisen
How to Register for a Tax Number with Revenu Québec (TPS/TVQ)
Introduction
Registering for a tax number with Revenu Québec is one of the first and most important steps for any business operating in Quebec. Whether you’re starting a new business, expanding from another province, or selling products online, you are legally required to obtain a Revenu Québec tax number to collect and remit TPS (GST) and TVQ (QST).
This process ensures that your business complies with both the Canada Revenue Agency (CRA) and Revenu Québec, protects you from penalties, and allows you to recover input tax credits (ITCs) and input tax refunds (ITRs). This guide from Mackisen CPA Montreal will show you step-by-step how to register, the laws that govern the process, and how our CPA, tax lawyer, and audit team can assist you through every stage.
Legal and Regulatory Framework
Under the Excise Tax Act (Canada) and Taxation Act (Quebec), any business selling taxable goods or services in Quebec must register for a TPS/TVQ number once total worldwide revenues exceed $30,000 over four consecutive calendar quarters.
Excise Tax Act (s.240) requires every taxable supplier to register for GST.
Taxation Act (s.407) obliges any business carrying on commercial activity in Quebec to register for QST.
Tax Administration Act (s.93) authorizes Revenu Québec to reassess unregistered businesses and estimate sales for missing returns.
Failure to register when required can lead to retroactive assessments, penalties under s.94.1, and potential enforcement measures such as garnishment, refund freezes, or liens.
Who Must Register for a Revenu Québec Tax Number
Registration is mandatory for:
Quebec-based businesses with taxable sales exceeding $30,000 annually.
Out-of-province businesses selling goods or services to Quebec residents.
Digital and e-commerce sellers targeting Quebec customers.
Contractors, consultants, and professionals offering taxable services.
Even small or part-time businesses are encouraged to register voluntarily. Doing so allows you to recover input tax credits (GST) and input tax refunds (QST) on business purchases and shows financial transparency to clients and suppliers.
Step-by-Step: How to Register for a Revenu Québec Tax Number (TPS/TVQ)
Gather Your Information
You will need:Legal business name and number (NEQ or BN).
Physical and mailing address.
Nature of business activities.
Projected annual revenues and start date of operations.
Preferred reporting frequency (monthly, quarterly, or annual).
Register Online via Mon Dossier
Go to revenuquebec.ca and click on “Register a New Business.”
Create a Mon Dossier account or log in if you already have one.
Select “TPS/TVQ registration” and complete the online form.
Upload your supporting documents if required (e.g., incorporation certificate).
Receive Your Numbers
You’ll receive a GST (TPS) number from the CRA (e.g., 123456789RT0001).
You’ll receive a QST (TVQ) number from Revenu Québec (e.g., TQ1234567890).
Start Collecting Taxes
Charge 5% GST and 9.975% QST on taxable sales.
Display both numbers clearly on invoices and receipts.
Remit and File Regularly
File returns by their due dates to avoid penalties.
Keep digital and paper copies of all filings and receipts for at least six years.
Jurisprudence and Legal Precedents
Quebec courts have consistently upheld the government’s authority to enforce registration obligations and reassess non-compliant businesses.
Lac d’Amiante du Québec Ltée (SCC 2001): Confirmed Revenu Québec’s inspection and information rights under the Tax Administration Act.
Canderel Ltd. v. Canada (SCC 1998): Clarified that reported income must reflect commercial reality, not convenience.
Hickman Motors Ltd. v. Canada (SCC 1997): Reaffirmed that assessments are presumed correct; the taxpayer bears the burden of proof.
These rulings emphasize the importance of documentation, timely registration, and professional bookkeeping to defend your business in case of audit or reassessment.
Documentation: Staying Audit-Proof with Revenu Québec and CRA
To maintain compliance, your business should have a complete, verifiable record of:
Sales invoices with TPS and TVQ registration numbers.
Purchase receipts showing GST/QST paid.
Monthly reconciliation of taxes collected vs. remitted.
Proof of bank deposits matching recorded sales.
Tax return confirmations from CRA and Revenu Québec portals.
Always respond to Revenu Québec correspondence professionally and promptly. If you receive a request for verification, submit organized copies—not originals—and keep a communication log. At Mackisen CPA Montreal, our audit support team handles correspondence, documentation organization, and verification responses to protect your rights.
How CRA and Revenu Québec Audit Non-Registered Businesses
Both agencies use advanced analytics to track business activity. If they detect revenue inconsistent with your tax registration, they may issue a retroactive assessment. The process typically includes:
A preliminary “Verification of Tax Account Status” letter.
A review of banking, e-commerce, and merchant processor data.
An estimated assessment if your registration was delayed.
Under Tax Administration Act s.39 and Excise Tax Act s.231.1, auditors may demand financial statements, contracts, and client lists. Mackisen’s CPA auditors and tax lawyers ensure that your rights are respected throughout the process.
Winning With Revenu Québec and CRA
At Mackisen CPA Montreal, we have spent decades helping businesses register, defend, and win against reassessments. Our experience shows that winning doesn’t come from confrontation—it comes from preparation, legal precision, and professionalism.
Our Winning Strategy:
Registration and Case Review – We review your file, business structure, and all registration requirements to ensure accuracy.
Documentation Reconstruction – If records are incomplete, our team rebuilds financial documentation from bank data and invoices.
Professional Representation – Our CPA auditors and tax lawyers communicate directly with CRA and Revenu Québec to present your position effectively.
Negotiation and Settlement – We seek penalty relief and reduced interest under Tax Administration Act s.94.1 and CRA Policy P-148.
Compliance and Training – We train your internal team to maintain strong, audit-proof filing habits.
Mackisen Service Hub: Compliance, Defense, and Growth
The Mackisen Service Hub is Montreal’s leading tax compliance and advisory centre. Our multidisciplinary team of CPA auditors, tax lawyers, and accounting specialists helps businesses navigate every stage of tax registration and filing—from start-up to expansion.
Our services include:
GST/QST registration and CRA account setup.
Implementation of accounting systems for automated tax tracking.
Voluntary disclosure applications for late registration.
Audit defense and representation before CRA and Revenu Québec.
Every professional at Mackisen is a graduate of McGill University, Université de Montréal, or Concordia University, combining academic excellence with decades of experience in Canadian tax law, accounting, and government compliance.
Real Client Example
A Montreal-based consulting firm failed to register for QST on time and was reassessed for $42,000 in back taxes and penalties. Mackisen CPA reconstructed their records, registered retroactively, and filed a relief request under s.94.1 of the Tax Administration Act. Revenu Québec reduced penalties by 80%, and the client received full input tax refunds for past expenses.
Why Mackisen
With over 35 years of combined CPA and legal expertise, Mackisen CPA Montreal remains the trusted partner for Quebec businesses seeking precision, compliance, and peace of mind. We don’t just register your tax number—we protect your future.
When you register with Mackisen, you gain a strong team of accountants, auditors, and tax lawyers who understand the system, respect the process, and deliver results.
