Register for GST and QST in Quebec (2026)

Short answer: if your business is located in Quebec, you register for GST and QST together with Revenu Québec, not the CRA. You must register once your worldwide taxable sales pass $30,000 in one calendar quarter or over four consecutive quarters. Registration is free and done online through Revenu Québec’s Register a New Business service, or through My Account for businesses if you already have a Revenu Québec file. You get a GST number (123456789 RT0001) and a QST number (1234567890 TQ0001), then charge 5% GST and 9.975% QST on sales to Quebec customers.

This guide is for small online sellers based in Quebec: Shopify, WooCommerce and BigCommerce stores, Etsy and Amazon sellers, and makers who also sell at markets. Selling from another province? See how to register for GST/HST with the CRA, and the Quebec QST guide for when an out-of-province seller needs a QST number.

Do you need to register? Find your situation

Your situation	Register?	How
Quebec business, worldwide taxable sales over $30,000 in one calendar quarter or the last four	Yes, you must	GST and QST together, with Revenu Québec
Quebec business under $30,000, but with big start-up costs or mostly business customers	You can choose to	Voluntary registration, same process. Stay registered at least a year
Quebec business under $30,000, selling mostly to consumers	No	Small supplier. Track your sales every quarter
Selling only through Etsy, under $30,000	No	The platform collects GST and QST on Canadian orders for sellers who aren’t registered
Business located in another province	Not for GST	Register for GST/HST with the CRA. QST only once sales to Quebec consumers pass $30,000 in 12 months

The $30,000 small supplier test

Quebec uses the same test for QST as Canada uses for GST. You stop being a small supplier when your total worldwide taxable sales, together with those of your associated businesses, pass $30,000:

• In a single calendar quarter: you stop being a small supplier immediately. You must charge GST and QST on the sale that takes you over $30,000 and on every sale after it.
• Over four consecutive calendar quarters (but not in one quarter): you stop being a small supplier at the end of the month after the quarter in which you went over. You charge both taxes from the next day.

What counts: sales from every channel (your own store, Etsy, Amazon, markets, wholesale), exports to the US and other zero-rated sales. What doesn’t: the GST and QST themselves, financial services and sales of capital property such as equipment or a vehicle.

The small supplier threshold guide walks through both tests with dated examples.

Registration deadlines

Revenu Québec sets two deadlines once you stop being a small supplier:

• QST: register before you make your first taxable sale in Quebec as a non-small supplier.
• GST: register before the 30th day after your first taxable sale in Canada as a non-small supplier.

In practice, register for both at once, as soon as you see you’ll pass $30,000.

What you need before you start

• Your identity: your Social Insurance Number if you’re a sole proprietor, or your Business Number if you’re a corporation.
• Your NEQ, if you have one (see below).
• Your business’s legal and operating names, address and a description of what you sell.
• The date your fiscal year ends. Revenu Québec uses the same fiscal year for GST and QST.
• Your expected annual taxable sales in Canada, which sets how often you’ll file.
• The date you want the registration to take effect.

Do you need a NEQ first?

The NEQ (Quebec enterprise number) comes from the Registraire des entreprises, not Revenu Québec. Under Quebec’s Act respecting the legal publicity of enterprises:

• A sole proprietor trading under their own first and last name (for example, “Marie Tremblay”) doesn’t have to register with the Registraire. You can register for GST and QST without a NEQ.
• A sole proprietor trading under any other name (“Savonnerie Fleuve”, or even “Céramiques Marie Tremblay”) must register with the Registraire and get a NEQ, generally within 60 days of starting to use that name.
• Partnerships and corporations formed in or operating in Quebec register with the Registraire too.

If you need a NEQ, register with the Registraire first, then with Revenu Québec, and have the NEQ handy for the GST and QST application.

How to register for GST and QST

Option 1: Register a New Business (online, new to Revenu Québec)

Use Revenu Québec’s Register a New Business service if your business isn’t registered with Revenu Québec for anything yet, even if you’ve been selling for a while. It’s outside My Account, and it also covers source deductions (if you’ll have employees) and corporation income tax.

1. Open the Register a New Business service on revenuquebec.ca.
2. Identify yourself and your business (SIN or BN, NEQ if you have one).
3. Choose GST/HST and QST as the accounts to open, and enter your fiscal year end, expected sales and effective date.
4. Submit. Revenu Québec reviews every application, so note your confirmation details.
5. Use the Track the Status of an Application for Registration: New Businesses service to follow it. It also shows your identification numbers once they’re assigned.

Option 2: My Account for businesses (already registered with Revenu Québec)

If your business already has a Revenu Québec file, for example for source deductions, sign in to My Account for businesses and use the registration service in the Consumption Taxes section. Track the request in My Account.

Option 3: Form LM-1-V by mail

You can mail form LM-1-V, Application for Registration. It’s slower than registering online, and you have to call Revenu Québec’s customer service to check its status.

Whichever route you take, don’t register twice for the same account. Revenu Québec warns that duplicate applications slow processing.

Your two numbers

	Format	Example
GST number	9-digit Business Number + RT + 4 digits	123456789 RT0001
QST number	10 digits + TQ + 4 digits	1234567890 TQ0001

Ten digits on their own are usually a NEQ, not a QST number. Out-of-province sellers registered under Quebec’s specified (simplified) system get QST numbers containing NR instead of TQ.

Registering for QST also gets you an access code for clicSÉQUR express, which lets you file your returns through Revenu Québec’s express service.

After you register: set up your store

1. Add both numbers to your invoices and receipts, and to your store’s tax settings. In Shopify, WooCommerce or BigCommerce, Quebec is set up as GST plus QST, both on the pre-tax price. See the Shopify, WooCommerce and BigCommerce setup guides.
2. Charge the right tax by destination. 5% GST + 9.975% QST to Quebec customers. HST at the destination rate to Ontario and the Atlantic provinces, 5% GST to the rest of Canada, nothing to the US. Selling across Canada explains why.
3. Add your GST number on Etsy and other marketplaces. Etsy collects GST and QST on Canadian orders for sellers who aren’t registered. Once you add your number, it generally stops, and you charge and remit the tax yourself.
4. Keep your purchase invoices. You can now claim back the GST you pay as input tax credits (ITCs) and the QST as input tax refunds (ITRs).
5. Diarize your first return. Most small sellers file once a year. See filing a GST/QST return in Quebec.

Worked example: a Quebec City soap maker

Savonnerie Fleuve makes soap in Quebec City and sells it on Shopify and Etsy. Its owner trades under the shop name, so she registered with the Registraire des entreprises when she started and has a NEQ. Her worldwide sales, all channels:

Calendar quarter	Sales	Running total, last four quarters
Q4 2025 (Oct–Dec)	$9,000	$9,000
Q1 2026 (Jan–Mar)	$6,500	$15,500
Q2 2026 (Apr–Jun)	$7,200	$22,700
Q3 2026 (Jul–Sep)	$8,400	$31,100

No single quarter passed $30,000, but the four quarters ending 30 September 2026 did. She stops being a small supplier at the end of October 2026 (the end of the month after that quarter) and must charge GST and QST from 1 November 2026. She registers through Register a New Business in mid-October so the QST registration is in place before her first taxable sale.

From 1 November, a $28 bar of soap costs:

Shipped to	Tax	Customer pays
Montreal	$1.40 GST + $2.79 QST	$32.19
Toronto	$3.64 HST (13%)	$31.64
Calgary	$1.40 GST	$29.40
Boston, US	$0 (zero-rated export)	$28.00

Use the GST/HST calculator to check other provinces, or to work backwards from a tax-included price.

Edge cases

• Associated businesses count toward your $30,000. If you own two shops, add their sales together.
• Some businesses must register from their first sale, whatever their sales: taxi and ride-share drivers, and for QST, retailers of tobacco, new tires and road vehicles.
• Voluntary registrants must stay registered for at least one year.
• Registering late doesn’t cancel the tax. Revenu Québec can assess the GST and QST you should have charged from the date you stopped being a small supplier, plus penalties and interest.
• Incorporating later creates a new legal person: the corporation needs its own registrations and numbers.

Official sources

• Registering for the GST and QST, Revenu Québec
• Small suppliers, Revenu Québec
• Registering with Revenu Québec, Revenu Québec
• LM-1-V, Application for Registration, Revenu Québec
• Comment vous inscrire aux fichiers de la TPS et de la TVQ, Revenu Québec (French)

Registering for GST and QST?

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