Quebec Tax Registration Number Application (Matricule Fiscal)

The numéro d'entreprise du Québec (NEQ) is a unique 10-digit identification number assigned to businesses and other enterprises by the Registraire des entreprises du Québec (REQ) upon registration. It serves as the primary identifier for a business in Quebec's public registry. The NEQ is distinct from, but closely related to, the various tax registration numbers issued by Revenu Québec. For tax purposes, Revenu Québec issues its own registration numbers when an enterprise registers for specific tax obligations: a QST registration number (numéro de TVQ) for entities required to collect Quebec Sales Tax; an employer registration number for source deductions (retenues à la source); and a corporate income tax number for corporations subject to Quebec corporate tax. The obligation to register with Revenu Québec arises when: (1) a business's taxable supplies exceed $30,000 in a rolling 12-month period (QST threshold); (2) an enterprise hires employees and must make payroll source deductions; (3) a corporation carries on business in Quebec and is subject to the Taxation Act (CQLR c I-3). Registration must be completed before the enterprise exceeds the threshold or begins making deductions.

Under the Act respecting the Québec sales tax (CQLR c T-0.1) and the corresponding federal Excise Tax Act, the threshold for mandatory Quebec Sales Tax (QST / TVQ) registration is $30,000 in taxable supplies in any single calendar quarter or over the previous four consecutive quarters combined. Once a business's taxable revenues exceed this threshold, it must register for QST with Revenu Québec within 30 days. For GST/HST purposes, the same $30,000 threshold applies under the federal Excise Tax Act, and registration is required with the Canada Revenue Agency (CRA). In Quebec, the QST operates parallel to the federal GST. The current QST rate is 9.975% applied on the price after federal GST (effectively on the GST-inclusive price), making the combined rate approximately 14.975%. Quebec is the only province that administers its own sales tax independently of the federal government. Businesses must file separate QST returns with Revenu Québec and GST returns with the CRA, though Revenu Québec administers both taxes for Quebec-based businesses under a harmonized administration agreement.

Quebec employers have unique dual source deduction obligations compared to other Canadian provinces. Under the Taxation Act (CQLR c I-3) and the Act respecting the Québec Pension Plan (CQLR c R-9), Quebec employers must withhold and remit: (1) Quebec provincial income tax (impôt provincial) at the rates prescribed by Revenu Québec; (2) Quebec Pension Plan contributions (QPP / RRQ) — note that Quebec employees and employers contribute to the QPP rather than the federal CPP; (3) Quebec Parental Insurance Plan premiums (RQAP) — another Quebec-specific program with no federal equivalent; (4) Employment Insurance premiums (AE) at reduced rates due to the QPIP program. Additionally, employers must collect and remit federal income tax (impôt fédéral) and CPP premiums are replaced by QPP in Quebec. An employer must register with both Revenu Québec (for provincial deductions) and the Canada Revenue Agency (for federal deductions) as soon as they hire their first employee. Registration with Revenu Québec is done online through the Mon dossier pour les entreprises portal or by filing form LM-1 with the applicable registration information.

Under the Act respecting the Québec sales tax (CQLR c T-0.1), QST registrants must file returns and remit net tax at frequencies determined by their annual taxable supplies. Monthly filing is required for businesses with annual taxable supplies exceeding $6,000,000 — returns and remittances are due by the last day of the month following the reporting period. Quarterly filing applies to businesses with annual taxable supplies between $1,500,001 and $6,000,000 — returns and remittances are due within one month after the end of each calendar quarter. Annual filing applies to businesses with annual taxable supplies of $1,500,000 or less — the return is due three months after the fiscal year end (or June 15 for individuals who have business income from self-employment). New registrants are generally placed on quarterly or annual filing. QST returns must be filed electronically for most registrants. Late filing and late remittance result in interest charges and potentially penalties under the CQLR c T-0.1. Businesses may apply to Revenu Québec for a change in filing frequency if their revenue level changes significantly.

A Quebec Tax Registration Number Application (Matricule Fiscal) does not legally require a lawyer in Quebec, and individuals and businesses may draft and execute the document independently. However, seeking independent legal advice from a qualified Quebec lawyer is recommended for transactions involving substantial financial value, complex regulatory requirements, or cross-border elements where multiple legal jurisdictions may apply. A lawyer can verify that the document complies with all applicable statutory requirements, identify potential risks specific to the transaction, and confirm that the terms adequately protect the interests of all parties involved. The Superior Court of Québec has jurisdiction over disputes arising from this type of document, and Registraire des entreprises du Québec may impose additional compliance obligations depending on the nature of the underlying transaction. Professional legal review is particularly advisable where the document will be submitted to government agencies or used as evidence in legal proceedings.