Quebec Tax and Business Registrations
1. What are the different types of sales taxes that I may have to register for?
2. Does my Quebec incorporated company need a Federal Business Number (BN) issued by the Canada Customs and Revenue Agency (CCRA)?
3. If my company was not incorporated in Quebec, what do I need to do in order to carry out business in Quebec?
4. How do I apply for these various tax and business registrations?
5. What other taxes will I need to register for with the MRQ?
Q: What are the different types of sales taxes that I may have to register for?
GST & QST - This stands for Goods and Services Tax and Quebec Sales Tax. If you supply taxable services or property, then you must collect GST and QST and remit this to the government. If you do not expect to make a profit or are supplying tax-exempt property or services, then you cannot register for these taxes. Small suppliers (sales less than $30,000) can register for these taxes but they do not have to.
Registration Documents - A registration certificate bearing your Identification Number and File Number will be issued when you register for the QST. As for GST registration, you will be issued a letter by the government confirming your registration.
Q: Does my Quebec incorporated company need a Federal Business Number (BN) issued by the Canada Customs and Revenue Agency (CCRA)?
No - If you are only registering for GST/QST, then you do not need to apply for a BN because GST/QST is administered locally by the MRQ (Ministere du Revenu du Quebec).
Yes - If you have employees, you will have to register for source deductions and for your corporate income tax and import/export accounts, you will have to obtain a BN.
Q: If my company was not incorporated in Quebec, what do I need to do in order to carry out business in Quebec?
Declaration of Registration - You must file a "Déclaration d'immatriculation" within 60 days of doing business in Quebec (establishing an office in Quebec). IncorpDirect Inc. provides this service to its clients.
Q: How do I apply for these various tax and business registrations?
One Form - IncorpDirect offers you an easy and hassle-free service, where we fill in all the relevant forms and submit them to government departments and agencies on your behalf. You just need to fill in ONE form. To find out the cost and timeline, please click here.
Q: What other taxes will I need to register for with the MRQ?
Employee Source Deductions - If you are or anticipate paying wages to one or more employees, then you must register as an employer to make source deductions directly from your employees' remuneration for Quebec Income Tax & Quebec Pension Plan.
Employer Source Deductions - As an employer, you must make source deductions for the Quebec Pension Plan, Quebec Income Tax, health services fund, the Fonds National de Formation de la Main d' œuvre and the Commission des Normes du Travail.
