New Business Registration Checklist: GST, QST, and More — Montreal CPA Firm Near You

Introduction
Starting a business in Quebec means more than just launching products and finding clients — it means setting up your tax and compliance structure properly from day one. Registering for GST (Goods and Services Tax), QST (Quebec Sales Tax), payroll, and other government accounts ensures that your company operates legally, avoids penalties, and maximizes access to input tax credits and government programs.

At Mackisen CPA Montreal, we help entrepreneurs navigate the complex world of business registration and compliance. This New Business Registration Checklist covers every essential step — from obtaining your GST/QST numbers to setting up payroll and online portals — to start your operations on the right financial foundation.

✅ 1. Choose Your Business Structure

☑ Decide how your business will be organized:

• Sole proprietorship – simplest form, income taxed personally.

• Partnership – shared profits and liabilities between partners.

• Corporation (Incorporated) – separate legal entity offering liability protection and tax planning advantages.

Mackisen Tip: Incorporation is often recommended once annual profits exceed $50,000–$75,000 for tax deferral benefits.

✅ 2. Register Your Business Name and NEQ (Numéro d’entreprise du Québec)

☑ Register your business name with the Registraire des entreprises du Québec (REQ):

• File online at www.registreentreprises.gouv.qc.ca.

• Obtain your NEQ (Quebec Business Number) — a unique 10-digit identifier used for all Revenu Québec and government filings.

☑ Keep your NEQ handy; it’s required for registering for QST, payroll, and other provincial programs.

✅ 3. Obtain Your CRA Business Number (BN)

☑ Register with the Canada Revenue Agency (CRA) for a federal Business Number (BN):

• Format: 9 digits + program code + 4 digits (e.g., 123456789RT0001).

• Use the BN to register for:

  • RT — GST/HST.

  • RP — Payroll Deductions.

  • RC — Corporate Income Tax.

  • RM — Import/Export.

You can register online through the CRA’s Business Registration Online (BRO) service:
👉 https://www.canada.ca/en/revenue-agency/services/tax/businesses.html.

✅ 4. Register for GST (Federal Tax)

☑ Register for GST (5%) if:

• You expect to exceed $30,000 in taxable sales over any 12-month period.

• You sell taxable goods or services in Canada.

☑ Even if you don’t reach the threshold, voluntary registration allows you to claim Input Tax Credits (ITCs) on business expenses such as rent, equipment, and startup costs.

Example:
If you purchase $10,000 in office equipment and pay $500 GST, registering early lets you recover that $500 as an ITC.

✅ 5. Register for QST (Provincial Tax)

☑ Register for QST (9.975%) if you:

• Operate in Quebec and exceed $30,000 in taxable sales over 12 months.

• Sell taxable goods or services to Quebec residents.

☑ QST registration process:

• Access Revenu Québec’s “Mon Dossier pour les entreprises” portal:
  https://www.revenuquebec.ca/mon-dossier.

• Obtain your QST number (TQ1234567890).

• Set up direct deposit for refunds and electronic payments.

Mackisen Tip: Register for both GST and QST simultaneously to streamline compliance and filing.

✅ 6. Set Up Payroll Accounts (If You Have Employees)

☑ Register for:

• Federal Payroll Account (CRA): Program code RP (e.g., 123456789RP0001).

• Provincial Payroll Deductions (Revenu Québec): Required for Quebec employees.

• Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST): Workplace standards and safety.

• Workforce Skills Development and Recognition Fund (WSDRF): For employers with payroll over $2M annually.

☑ Set up deductions for:

• Income tax.

• Employment Insurance (EI) and Quebec Parental Insurance Plan (QPIP).

• Quebec Pension Plan (QPP).

✅ 7. Register for Other Mandatory Accounts (If Applicable)

☑ Import/Export: Register with CRA for an RM account (e.g., 123456789RM0001) if you trade internationally.
☑ Municipal Permits: Verify local business license requirements.
☑ Professional Permits: Certain sectors (construction, legal, financial, healthcare) require professional accreditation or regulatory registration.

✅ 8. Set Up Online Tax Portals

☑ CRA – My Business Account

• Manage GST/HST, payroll, and corporate income tax filings.

• Website: https://www.canada.ca/my-business-account.

☑ Revenu Québec – Mon Dossier pour les entreprises

• Manage QST, payroll, and other provincial obligations.

• Website: https://www.revenuquebec.ca/mon-dossier.

Mackisen Tip: Activate direct deposit for faster refunds and avoid lost cheques.

✅ 9. Implement Accounting and Invoicing Systems

☑ Choose a software solution compatible with Quebec sales tax:

• QuickBooks, Sage, Xero, or Wave for small businesses.

• ERP systems (SAP, Netsuite) for growing enterprises.

☑ Configure your system to:

• Automatically calculate 5% GST and 9.975% QST.

• Display tax numbers on invoices.

• Separate taxable vs. exempt sales.

• Track Input Tax Credits (ITCs) and Input Tax Refunds (ITRs).

Pro Tip: Keep tax accounts in your chart of accounts:

• GST Payable / Recoverable.

• QST Payable / Recoverable.

✅ 10. Establish Filing Calendar and Compliance Procedures

☑ Determine filing frequency (monthly, quarterly, or annual) based on your expected sales volume.
☑ Create a compliance schedule:

☑ Add all tax deadlines to your digital calendar and set reminders.

Mackisen Tip: Open a “Tax Reserve Account” to hold GST/QST collected so the funds are always available for remittance.

Jurisprudence and Legal Insight
Canadian courts have reaffirmed the importance of proper registration and documentation:

• Hickman Motors Ltd. v. Canada (SCC 1997) — taxpayers must prove accuracy in filings.

• Canderel Ltd. v. Canada (SCC 1998) — financial reporting must reflect economic reality.

• Lac d’Amiante du Québec Ltée (SCC 2001) — Revenu Québec can reassess non-registered or late-registered taxpayers retroactively.

Compliance begins with proper registration — not after your first audit notice.

Winning With CRA and Revenu Québec
At Mackisen CPA Montreal, we help new businesses set up their complete compliance framework:

1. GST/QST Registration – Fast and error-free account creation.

2. Payroll and Tax Setup – We register all accounts and configure remittances.

3. Accounting System Integration – We install and train you on compliant software.

4. Calendar & Filing Plan – We create a customized schedule to track every deadline.

5. Ongoing Support – Our CPAs review filings and documentation quarterly.

Mackisen Service Hub: Business Launch & Tax Compliance
Our Mackisen Service Hub provides turnkey business registration and tax compliance solutions:

• Federal and provincial registration setup.

• GST/QST configuration and training.

• Payroll and CNESST setup.

• Accounting system integration and automation.

• Filing and audit-readiness support.

Our bilingual CPA auditors and tax lawyers — trained at McGill, Université de Montréal, and Concordia University — simplify every step of your business registration and compliance process.

Real Client Example
A Montreal startup launched operations but forgot to register for QST in its first year, leading to a $22,000 reassessment. Mackisen CPA registered the company retroactively, filed corrective returns, and recovered unclaimed Input Tax Refunds, turning a penalty into a $7,000 refund.

Why Mackisen
With over 35 years of combined CPA and legal experience, Mackisen CPA Montreal ensures your new business registration is fast, complete, and compliant.

When you launch with Mackisen, your business begins with confidence — registered, protected, and ready to grow under full CRA and Revenu Québec compliance.