Operating in Quebec

If you operate your business in Quebec, you will have to register your GST/HST accounts with Revenu Québec (RQ). To register your payroll, import-export, or corporation income tax accounts you must still contact the CRA.

Register for GST/HST only

If you plan to register only for the GST/HST in Quebec, you do not need to register for a Business Number (BN) with us. For more information or to register, go to Revenue Quebec (RQ) or contact RQ at:

Telephone: 1-800-567-4692
Outside Canada: 1-514-873-4692 (long distance charges apply)

Mail:

Revenu Québec
3800, rue de Marly
Québec (Québec) G1X 4A5

Register for GST/HST and other program accounts

If you register for a GST/HST account with RQ before you contact us for other business program accounts, we will use the GST/HST account number you received from RQ as the base to create your 9-digit Business Number (BN).

If you open a GST/HST account with the RQ and you already have a BN, RQ will register the GST/HST account number using your existing BN.

In Quebec, GST/HST account numbers that RQ assigns will show the RT program identifier, but not the reference number. For example, the RQ GST/HST account number will be 92345 6789 RT. They do not include the 0001 reference number after the RT.

Forms and publications

• RQ Publication - General Information Concerning the QST and the GST/HST - Guide for Registrants
• The Business Number and Your Canada Revenue Agency Program Accounts pamphlet (RC2)
• Form RC1, Request for a Business Number

Related topics

• Business Registration Online
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site - Industry Canada