How to register

Businesses operating in Québec and GST/HST program accounts

In Quebec, Revenu Québec generally administers the GST/HST. If the physical location of your business is in Quebec, you have to file your returns with Revenu Québec using its forms, unless you are a person that is a selected listed financial institution (SLFI) for GST/HST or QST purposes or both. For more information, see the Revenu Québec publication IN-203-V, General Information Concerning the QST and the GST/HST, available at, or call 1-800-567-4692. If you are an SLFI, go to

Business Registration Online

Businesses that have simple registration requirements can register for a business number using the Business Registration Online (BRO) service. With this service, businesses can also register for one or more of the following program accounts:

  • GST/HST program account (RT)
  • payroll deductions program account (RP)
  • import-export program account (RM)
  • corporation income tax program account (RC)

By mail or by fax

To print a form, go to Form RC1, Request for a business number and certain program accounts or, to order a form, go to Getting forms and publications.

Fill in Form RC1. Once you have completed the form, mail or fax it to your nearest tax service office (TSO) or tax centre (TC).

By phone

To register for a business number or a program account by phone, call our Business enquiries line at 1-800-959-5525. For hours of service, go to Hours of telephone service.

Before calling, be ready to answer all the questions in Part A of Form RC1, Request for a business number and certain program accounts, and any other questions in the form about the program accounts you want to open.

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