{"id":27848,"date":"2023-08-07T15:31:42","date_gmt":"2023-08-07T15:31:42","guid":{"rendered":"https:\/\/avocat-montreal.ca\/?p=27848"},"modified":"2023-11-17T17:06:34","modified_gmt":"2023-11-17T17:06:34","slug":"tax-registration-gst-qst","status":"publish","type":"post","link":"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/","title":{"rendered":"Tax registration (GST, QST)"},"content":{"rendered":"\r\n<p class=\"wp-block-paragraph\">Anyone doing business in Canada is subject to a tax obligation:<strong>tax registration (GST, QST)<\/strong>. Why is this compulsory? Is the process tedious? How do I register for GST and QST taxes? Before you get started, here&#8217;s what you need to know about these notorious tax constraints.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Registering_for_taxes_GST_QST\"><\/span>Registering for taxes (GST, QST)<span class=\"ez-toc-section-end\"><\/span><\/h2><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#Registering_for_taxes_GST_QST\" >Registering for taxes (GST, QST)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#When_should_I_register_for_taxes_GST_QST\" >When should I register for taxes (GST, QST)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#What_are_the_advantages_of_registering_for_taxes_GST_QST\" >What are the advantages of registering for taxes (GST, QST)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#What_are_the_requirements_for_tax_registration_GST_QST\" >What are the requirements for tax registration (GST, QST)?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#Tax_registration_GST_QST_for_whom\" >Tax registration (GST, QST): for whom?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#The_legal_obligation_to_register\" >The legal obligation to register<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#Persons_concerned_by_GST_and_QST_tax_registration\" >Persons concerned by GST and QST tax registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#Exclusions_from_tax_registration\" >Exclusions from tax registration<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#How_do_I_register_for_taxes_GST_QST\" >How do I register for taxes (GST, QST)?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#Online_registration\" >Online registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#Other_alternatives_to_online_registration\" >Other alternatives to online registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#What_information_should_I_provide_when_registering\" >What information should I provide when registering?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#What_are_the_penalties_for_failing_to_register_for_taxes_GST_QST\" >What are the penalties for failing to register for taxes (GST, QST)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Tax registration is mandatory, but under what circumstances?<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_should_I_register_for_taxes_GST_QST\"><\/span>When should I register for taxes (GST, QST)?<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Tax<\/strong><strong>registration<\/strong> is mandatory for all businesses in Canada. The deadline for registration varies according to your project: GST registration or QST registration. <strong>GST<\/strong> <strong>(Goods and Services Tax <\/strong>) registration must be completed before the <sup>30th<\/sup> day following the day on which the invoice for the first taxable service in Canada is sent. GST collection also begins as soon as you register.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>QST (Quebec Sales Tax<\/strong> ) registration takes place before the first taxable service is provided in Quebec. Consequently, the company collects the tax as soon as it registers.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_advantages_of_registering_for_taxes_GST_QST\"><\/span>What are the advantages of registering for taxes (GST, QST)?<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">GST and QST tax registration offers a number of advantages, including <strong>tax compliance<\/strong>. It confirms your company&#8217;s compliance with tax obligations. It regulates your tax situation and helps you build a good image, essential to maintaining a healthy, long-term relationship with customers and government agencies.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Your company&#8217;s credibility<\/strong> is also at stake. Registration forges your legitimacy, strengthens your reputation and underlines your integrity. Your fiscal transparency makes it easier to establish a relationship of trust with your customers, suppliers and business partners.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Registration <strong>opens the doors to public procurement markets<\/strong>, multiplying your business opportunities.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">The operation <strong>speeds up tax collection and remittance procedures<\/strong>, given that every company is obliged to remit taxes to the tax authorities on time.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Finally, the operation allows you to reclaim the <strong>Input Tax Credit (ITC<\/strong>). This is a system for reclaiming all or part of taxes on goods and services. It avoids double taxation of sales tax.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_requirements_for_tax_registration_GST_QST\"><\/span>What are the requirements for tax registration (GST, QST)?<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Registration unlocks a series of regulated obligations. <strong>Canada<\/strong> <strong>&#8216;s Excise Tax Act (ETA<\/strong> ) is a federal statute. <strong>Legal sections<\/strong> <strong>240 to 272 of S.C. 1990, c. 45<\/strong> set out the obligations relating to GST tax registration.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">The <strong>provincial Act respecting the Qu\u00e9bec sales tax (R.S.Q., c. T-0.1) <\/strong>sets out the obligations for QST registration. Specifically, <strong>legal sections 23 to 29<\/strong> impose, among other things, periodic reporting obligations and specify tax payment terms.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"427\" class=\"wp-image-27499\" src=\"https:\/\/avocat-montreal.ca\/wp-content\/uploads\/2023\/08\/inscription-taxes1.jpg\" alt=\"L'inscription aux taxes (TPS, TVQ) est une d\u00e9marche obligatoire pour les entreprises.\" srcset=\"https:\/\/avocat-montreal.ca\/wp-content\/uploads\/2023\/08\/inscription-taxes1.jpg 640w, https:\/\/avocat-montreal.ca\/wp-content\/uploads\/2023\/08\/inscription-taxes1-300x200.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_registration_GST_QST_for_whom\"><\/span>Tax registration (GST, QST): for whom?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">The law specifies which companies are and are not required to register for taxes (GST, QST).<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_legal_obligation_to_register\"><\/span>The legal obligation to register<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">By way of reminder, a person is engaged in a commercial activity when he or she operates a business, manages a commercial operation, carries out an adventure or concern and supplies real estate, according to the law.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Under <strong>section 240 of the Excise Tax Act<\/strong>, registration is mandatory for a <strong>person or company offering a taxable supply in Canada<\/strong>, in the course of its commercial activities. An exception to this rule applies to small suppliers with less than $30,000 in taxable supplies.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">However, the law does provide for certain situations in which registration in GST and QST files is possible. <strong>Section 240(3) of the ETA<\/strong> allows for elective registration for persons carrying on a commercial activity in Canada, regardless of the amount of taxable supplies made.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Persons_concerned_by_GST_and_QST_tax_registration\"><\/span>Persons concerned by GST and QST tax registration<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">As a general rule, all <strong>persons engaged in commercial<\/strong> activities must register for GST and QST. Registration is compulsory for those who record <strong>total taxable supplies in excess of $30,<\/strong> 000 during a calendar quarter, or for the 4 preceding calendar quarters as a whole.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Regardless of total annual taxable sales, registration is also mandatory for :<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>who operate a cab business;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>who do not reside in Quebec or Canada, but who receive admission fees for activities or events in Quebec or the rest of Canada.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">In addition, registration in the QST file is mandatory for persons who carry out :<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>tobacco retailing;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>sale or rental of new tires;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>sale or rental of road vehicles for a period of 12 months or more;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>retail sale of fuel;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>sale of alcoholic beverages, except for holders of a reunion permit.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">QST registration is mandatory whether or not the person is registered for GST.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exclusions_from_tax_registration\"><\/span>Exclusions from tax registration<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">The registration rules are set out in the publication &#8221; <strong>Inscription aux fichiers de Revenu Qu\u00e9bec (IN-202)<\/strong> &#8220;. The entities excluded from the obligation to register for taxes (GST, QST) are :<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>businesses with no reasonable expectation of profit;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>companies offering tax-exempt products and services.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">These generally include individuals, personal trusts and partnerships with individual partners.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"640\" height=\"427\" class=\"wp-image-27502\" src=\"https:\/\/avocat-montreal.ca\/wp-content\/uploads\/2023\/08\/inscription-taxes-2.jpg\" alt=\"L'inscription aux taxes (TPS, TVQ) se passe en ligne ou par t\u00e9l\u00e9phone.\" srcset=\"https:\/\/avocat-montreal.ca\/wp-content\/uploads\/2023\/08\/inscription-taxes-2.jpg 640w, https:\/\/avocat-montreal.ca\/wp-content\/uploads\/2023\/08\/inscription-taxes-2-300x200.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_do_I_register_for_taxes_GST_QST\"><\/span>How do I register for taxes (GST, QST)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Most companies register online, but you can also register through other channels.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Online_registration\"><\/span>Online registration<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Online registration <\/strong>takes place on the <a href=\"https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/services-en-ligne\/services-en-ligne\/entreprises\/\">Revenu Qu\u00e9bec<\/a> website. To register for GST and QST files, use :<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>the &#8220;Start-up registration&#8221; service if you are not yet registered with Revenu Qu\u00e9bec;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>the Revenu Qu\u00e9bec file registration service if you are already registered in a Revenu Qu\u00e9bec file.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Complete the &#8220;Application for registration (LM-1)&#8221; form.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Other_alternatives_to_online_registration\"><\/span>Other alternatives to online registration<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Alternatively, you can <strong>register by telephone<\/strong> at 514 873-4692 for Montreal or 418 659-4692 for Quebec.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">A final option invites you to <strong>complete the <\/strong>paper <strong>registration form <\/strong><strong> and mail it<\/strong> to &#8220;Direction principale des relations avec la client\u00e8le des entreprises de Revenu Qu\u00e9bec, C. P. 3000, succursale Place-Desjardins, Montr\u00e9al (Qu\u00e9bec) H5B 1A4&#8221;. This address applies to the Mont\u00e9r\u00e9gie, Laurentides, Montr\u00e9al and Laval regions.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Companies from other regions should send the form to &#8220;Direction principale des relations avec la client\u00e8le des entreprises, Revenu Qu\u00e9bec, 3800 rue de Marly, Qu\u00e9bec, G1X4A5&#8221;.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_information_should_I_provide_when_registering\"><\/span>What information should I provide when registering?<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Registration for taxes (GST, QST) requires certain information:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>social Insurance Number or SIN ;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>quebec Business Number from the Registraire des entreprises;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>if applicable, the company&#8217;s trade name;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>canada Revenue Agency business number, if applicable;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>if applicable, the company&#8217;s main business activity and any secondary activities;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>the date on which the company began operations;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>total taxable sales envisaged by the company over the next 12 months;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>the company&#8217;s home address;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>company telephone number;<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li>correspondence address.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Persons registering on behalf of a third party add to this information: their surname, first names and the last 3 digits of their social insurance numbers.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_penalties_for_failing_to_register_for_taxes_GST_QST\"><\/span>What are the penalties for failing to register for taxes (GST, QST)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Sections 323 to 326 of Canada&#8217;s Excise Tax Act<\/strong> set out the sanctions and penalties for non-compliance with GST tax registration requirements. Similarly, <strong>sections 90 to 94 of the Act respecting the Qu\u00e9bec sales tax<\/strong> set out the provisions and consequences of non-compliance with the obligation to register for QST taxes.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Collection procedures<\/strong> apply to defaulting businesses to recover unpaid taxes. These include seizure of assets, withdrawal of tax privileges, legal action or seizure of bank accounts by tax authorities.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Non-registered taxpayers must <strong>pay interest on unpaid taxes and additional penalties<\/strong>.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">The director, representative or officer of the defaulting company is <strong>personally liable<\/strong> for the company&#8217;s tax debts.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">In addition, the<strong>Canada Revenue Agency <\/strong>and <strong>Revenu Qu\u00e9bec<\/strong> impose fines equivalent to the amount of unpaid taxes and the duration of non-registration.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Registering for taxes (GST, QST)<\/strong> is an essential step for any self-respecting business in Canada. Complex administrative procedures can be a hindrance to management. In such cases, a <strong><a href=\"https:\/\/avocat-montreal.ca\/avocat-droit-des-affaires\/\">business lawyer<\/a><\/strong> is essential. He or she will guide you through the process and assist you in fulfilling your tax obligations.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Source :<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.revenuquebec.ca\/fr\/entreprises\/taxes\/tpstvh-et-tvq\/inscription-aux-fichiers-de-la-tps-et-de-la-tvq\/\">GST and QST registration | Revenu Qu\u00e9bec (revenuquebec.ca)<\/a><\/p>\r\n\r\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Anyone doing business in Canada is subject to a tax obligation:tax registration (GST, QST). Why is this compulsory? Is the process tedious? How do I register for GST and QST taxes? Before you get started, here&#8217;s what you need to know about these notorious tax constraints. Registering for taxes (GST, QST) Tax registration is mandatory, [&hellip;]<\/p>\n","protected":false},"author":53,"featured_media":27512,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,2016],"tags":[],"class_list":["post-27848","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-business-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax registration (GST, QST) | AM<\/title>\n<!-- Admin only notice: this page does not show a meta description because it does not have one, either write it for this page specifically or go into the [Yoast SEO - Settings] menu and set up a template. -->\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax registration (GST, QST) | AM\" \/>\n<meta property=\"og:description\" content=\"Anyone doing business in Canada is subject to a tax obligation:tax registration (GST, QST). Why is this compulsory? Is the process tedious? How do I register for GST and QST taxes? Before you get started, here&#8217;s what you need to know about these notorious tax constraints. Registering for taxes (GST, QST) Tax registration is mandatory, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/avocat-montreal.ca\/en\/blog\/tax-registration-gst-qst\/\" \/>\n<meta property=\"og:site_name\" content=\"AM\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-07T15:31:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-17T17:06:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/avocat-montreal.ca\/wp-content\/uploads\/2023\/08\/taxes.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"612\" \/>\n\t<meta property=\"og:image:height\" content=\"306\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Geoffrey Pin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" 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