This service provides a quick and easy way to register for the GST/HST and QST. You will subsequently be able to file your consumption taxes more easily.
You will receive your GST account number and your QST identification and file numbers by mail or by mail and email, according to the option selected when applying.
Use the Quick Method of Accounting
You must use the Quick Method of Accounting to calculate your net tax.
The Quick Method of Accounting simplifies the way you calculate the taxes to be remitted to us. Your transportation system operator collects the GST/HST and QST on your fares and remits to us the taxes calculated at the rates established in the tax agreement concluded with us (2.73% for the GST/HST and 6.16% for the QST).
You cannot claim input tax credits (ITCs) and input tax refunds (ITRs) for your normal business operating expenses because the rates used in this method take these things into account. However, you will be able to claim ITCs and ITRs respecting certain capital purchases (such as smartphone).
Have an annual filling frequency
You must file an annual GST/HST and QST return based on a reporting period ending on December 31.
Have a fiscal year ending on December 31
You must record your income and expenses based on a fiscal year ending on December 31.
Agree to file your return online
You must agree to file your GST/HST and QST return online using:
- the online service for filing a GST/HST and QST return in My Account for businesses, My Account for professional representatives (through your representative) and My Account for individuals;
- the express service for filing a GST/HST and QST return (clicSÉQUR express code required); or
- software authorized by Revenu Québec for filing GST/HST and QST returns.
Agree to receive alerts
You will receive an email reminding you to file your GST/HST and QST return.