1 – NEQ & GST/PST

In this section, we review the different types of permits and licenses required to operate a convenience store by listing the purpose, issuer, cost, duration and mode of transaction.

The first part concerns the registration of the company and its capacity to collect taxes. In order for it to be in business, a convenience store must be properly registered with the Régistraire des entreprises and obtain a number (NEQ) which will serve as a reference and will be required for most government communications and transactions as well as for banking and tax purposes. In addition, a company that makes more than $ 30,000 / year in sales has the obligation to register with Revenu Québec for the collection and remittance of the GST / QST and to receive a corresponding number which will enable it to make its payments every three months (which equal the difference between the taxes collected on sales vs the taxes paid from suppliers for goods and services).

These obligations are fundamental, inexpensive and manageable online for the most part, except where, for example, signatures or affidavits are required, requiring the mailing of documents.

It should be noted that it is within this registration process with Revenu Québec that a convenience store declares and obtains the authorization to sell tobacco: there is no permit required other than a checkbox to cross, which is all is needed to distinguish a legal retailer from a smuggler!

NoPurposeLicense/Permit NameDepartmentMinistry2010 Fees2021 FeesFrequencyTransaction Mode
1REGISTRATIONAnnual Registration FeeRégistraire des entreprisesFinance Ministry$73.00$93.00YearlyOnline
2INCOME & SALES TAXES Registering for the GST/HST and QSTRégistraire des entreprisesFinance Ministry$0.00 $0.00 OnceOnline
3INCOME & SALES TAXES Registration - Tobacco TaxRevenu QuébecFinances Ministry$0.00 $0.00 OnceOnline
4INCOME & SALES TAXES Registration - Fuel TaxRevenu QuébecFinance Ministry$0.00 $0.00 OnceOnline
5INCOME & SALES TAXES Specific Tax on Alcoholic BeveragesRevenu QuébecFinance Ministry$0.00 $0.00 OnceOnline
6INCOME & SALES TAXES Transmit Establishment Information: Mandatory Billing (in French Only)Revenu QuébecFinance Ministry$0.00 $0.00 OnceOnline