Form LM-1-V — Application for Registration (GST, HST and Québec Taxes)

What is LM-1-V business registration (Revenu Québec)?

Form LM-1-V is how a business registers with Revenu Québec for the files it administers: the goods and services tax (GST, which also covers the HST), the Québec sales tax (QST), source deductions for employers, corporation income tax, a partnership identification number, the tax on insurance premiums, the tax on lodging and the municipal tax for 9-1-1 service. In Québec, Revenu Québec administers the GST as well as the QST, which is why one form covers both.

The nine-page form asks who carries on the business (an individual in business, or a corporation, partnership, trust or other legal form), its addresses and contact details, its directors, partners or trustees, where Revenu Québec should mail returns, its activities, the effective dates of registration, how often it will file its GST and QST returns, its payroll plans and, optionally, bank details for direct deposit. The form itself points out that the online services Register a New Business and Register a Business with Revenu Québec can be used instead.

FileIt takes you through the parts that apply to your business in plain English and prints the answers into Revenu Québec's own LM-1-V PDF, in the form's character boxes, with accented names and addresses printed correctly. It checks things such as choosing a mailing address for each file you register and fitting your activity description onto the form's lines. The finished PDF is saved in your FileIt vault, ready to sign and mail. FileIt never submits anything to Revenu Québec for you.

Who needs to fill out LM-1-V business registration (Revenu Québec)?

• Businesses that must register for the GST and QST: the form's notes say this applies when taxable sales, including zero-rated sales, made worldwide by the business and its partners exceed $30,000 over the preceding four calendar quarters or in a single quarter ($50,000 for a public service body), and to taxi businesses.
• Businesses that must register for the QST whatever their sales, such as retailers of tobacco products or fuel, sellers of alcoholic beverages, sellers or lessors of new tires, and sellers or long-term lessors of road vehicles.
• Employers that pay, or expect to pay, a salary, wages or remuneration and need to register for source deductions.
• Operators of sleeping-accommodation establishments that must register for the tax on lodging.
• Partnerships that must file the Partnership Information Return (TP-600-V), and corporations that need a number for income tax purposes.
• Small businesses that choose to register voluntarily for the GST and QST, which the form says must then be done for both at the same time.

When to use LM-1-V business registration (Revenu Québec)

• When a new business starts operating in Québec and needs its tax numbers.
• When an existing business reaches the $30,000 small-supplier threshold described in the form's notes.
• Before the business pays its first salary or wages.
• When a business starts a new activity that needs its own file, such as renting tourist accommodation or selling fuel.
• When you would rather register on paper than use Revenu Québec's online registration services.

What you need before you start

• The business's Québec enterprise number (NEQ) and CRA Business Number (BN), if it has them.
• For an individual in business: your social insurance number, home address and, if different, the business address.
• For another legal form: the entity's name, addresses, date of legal existence and, if incorporated outside Québec, the jurisdiction and a copy of a document proving the incorporation.
• The name, SIN, address and telephone number of each director, partner or trustee (up to three on the form, more on a separate sheet).
• A short description of the business's activities, and answers about alcohol, restaurants, taxis, tobacco, fuel, garments, road vehicles and new tires.
• The effective dates of registration, expected taxable sales for the next 12 months and, for employers, the expected monthly source deductions.
• Bank branch, institution and account numbers if you want direct deposit.
• Any documents to enclose, such as a first sales invoice, form FO-350.DE-V for restaurants and taxis, or proof that the signer is authorized.

What’s on LM-1-V business registration (Revenu Québec)

The 2023 edition has 9 pages. FileIt asks for it in 13 parts:

1. Files to register for, and who the business isBusiness
2. Part 1: Individual in businessBusiness
3. Part 2: Other legal formBusiness
4. 2.4 Director, partner or trustee 1Business
5. 2.4 Director, partner or trustee 2Business
6. 2.4 Director, partner or trustee 3Business
7. Part 3: Mailing addressesBusiness
8. Part 3: Other addressBusiness
9. Part 4: Business activitiesBusiness
10. Part 5: TaxesBusiness
11. Part 6: Source deductionsBusiness
12. Part 7: Direct deposit (optional)Business
13. Part 8: CertificationPerson signing for the business

How to fill out LM-1-V business registration (Revenu Québec), step by step

1 Page 1: Files and who the business is

Tick each Revenu Québec file you are registering for: GST, QST, tax on insurance premiums, tax on lodging, municipal tax for 9-1-1 service, source deductions, and corporation income tax or partnerships. Give the NEQ and BN if the business has them, the language of communication, and say whether the business is carried on by an individual in business (Part 1) or in another legal form (Part 2).

2 Part 1: Individual in business

Your name, social insurance number, notice of assessment number, business name if any, home address, the address of the principal business activity if different, telephone numbers, the date operations started in Québec and your fiscal period end if it is not December 31.

3 Part 2: Other legal form

The entity's name (tick the box if it is a trust), business name, address of principal business activity, head office address for a corporation whose head office is elsewhere, contact numbers, start date, fiscal period end, date of legal existence, jurisdiction of incorporation, whether it was created through an amalgamation, and a registered charity's number.

Section 2.4 lists up to three directors, partners or trustees with their role, name, SIN, home address and telephone; each partner signs there if the business is a partnership without an NEQ. FileIt shows one block at a time.

4 Part 3: Mailing addresses

For each file (GST and QST, other taxes, source deductions, corporation income tax), choose where returns and other documents should be sent: the home address, the principal business address, the head office or another address you give below the table.

5 Part 4: Business activities

Describe the principal activity and any secondary activities in order of importance, then answer Yes or No for each specific activity: alcoholic beverages, alcohol-related permits, restaurant establishments, taxi services, tobacco, fuel, the garment industry, road vehicles and new tires. Restaurants and taxi businesses must also complete form FO-350.DE-V and attach it.

6 Part 5: Taxes

Give the effective date of registration for the GST (and the QST if different) and the taxable sales the business expects to make in Canada in the next 12 months. Then use Table A (general cases) or Table B (garment industry, charities and financial institutions) to see the filing frequency Revenu Québec assigns, and tick an election if you want to file more often. Section 5.2 takes the effective dates for the tax on insurance premiums, the tax on lodging and the 9-1-1 tax.

7 Parts 6 to 8: Source deductions, direct deposit, certification

Employers give the date of the first pay, whether they operate all year or seasonally (and in which months), and their expected monthly source deductions and employer contributions, with an option to elect quarterly remittances if that amount is under $1,000. Part 7 takes bank details for direct deposit. In Part 8 the authorized signer prints their name and position, signs and dates the certification.

Common mistakes to avoid

• Completing both Part 1 and Part 2: an individual in business completes Part 1 only, any other legal form Part 2.
• Forgetting to choose a mailing address in Part 3 for each file you tick on page 1.
• Giving effective dates more than 30 days before the application without enclosing the proof the form asks for, such as the first sales invoice or a financial statement.
• Answering Yes for a restaurant or taxi business without attaching form FO-350.DE-V.
• Having someone sign Part 8 without enclosing a power of attorney, form MR-69-V or a board resolution proving they are authorized.
• Leaving out the partners' signatures in section 2.4 when the partnership does not have an NEQ.

After you fill it out

Print the PDF and have the right person sign Part 8, and each partner sign section 2.4 if the partnership does not have an NEQ.

Mail the form with the required documents to one of the two Revenu Québec addresses listed on page 7: 3800, rue de Marly, Québec (Québec) G1X 4A5, or C. P. 3000, succursale Place-Desjardins, Montréal (Québec) H5B 1A4. FileIt does not send anything for you.

Keep the PDF in your FileIt vault. The form's notes explain what comes next: filing returns at the assigned frequency, quarterly instalments when a business that files annually expects to remit $3,000 or more of net GST or QST and remitted $3,000 or more the year before, and monthly source deduction remittances by the 15th of the following month for at least the first 12 months.

LM-1-V business registration (Revenu Québec): frequently asked questions

Official sources

• Blank form (PDF), published by Revenu Québec: https://www.revenuquebec.ca/documents/en/formulaires/lm/LM-1-V%282023-11%29DXI.pdf
• Official instructions and guidance: https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/lm-1-v/
• Edition shown on this page: LM-1-V (2023-11) (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Revenu Québec or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

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