{"id":58247,"date":"2017-03-09T19:43:40","date_gmt":"2017-03-10T00:43:40","guid":{"rendered":"https:\/\/depquebec.com\/?page_id=58247"},"modified":"2018-07-11T13:14:21","modified_gmt":"2018-07-11T17:14:21","slug":"1-neq-gstpst","status":"publish","type":"page","link":"https:\/\/depquebec.com\/en\/1-neq-gstpst\/","title":{"rendered":"1 &#8211; NEQ &#038; GST\/PST"},"content":{"rendered":"<p>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.<\/p>\n<p>The first part concerns the <strong>registration<\/strong> of the company and its capacity to <strong>collect taxes<\/strong>. In order for it to be in business, a convenience store must be properly registered with the <a href=\"http:\/\/www.registreentreprises.gouv.qc.ca\/fr\/default.aspx\">R\u00e9gistraire des entreprises<\/a> 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 <a href=\"http:\/\/www.revenuquebec.ca\/fr\/default.aspx\">Revenu Qu\u00e9bec<\/a> 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).<\/p>\n<p>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.<\/p>\n<p>It should be noted that it is within this registration process with <a href=\"http:\/\/www.revenuquebec.ca\/fr\/default.aspx\">Revenu Qu\u00e9bec<\/a> that a convenience store declares and obtains the <a href=\"http:\/\/www.revenuquebec.ca\/fr\/entreprises\/taxes\/tabac\/certificat-inscription-impot-sur-tabac.aspx\">authorization to sell tobacco<\/a>: there is no permit required other than a checkbox to cross, which is all is needed to distinguish a legal retailer from a smuggler!<\/p>\n\n<table id=\"tablepress-146\" class=\"tablepress tablepress-id-146\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">No<\/th><th class=\"column-2\">Purpose<\/th><th class=\"column-3\">License\/Permit Name<\/th><th class=\"column-4\">Department<\/th><th class=\"column-5\">Ministry<\/th><th class=\"column-6\">2010 Fees<\/th><th class=\"column-7\">2025 Fees<\/th><th class=\"column-8\">Frequency<\/th><th class=\"column-9\">Transaction Mode<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">REGISTRATION<\/td><td class=\"column-3\"><a href=\"https:\/\/www.quebec.ca\/en\/businesses-and-self-employed-workers\/start-entreprise\/register-constitute-enterprise\/learn-about-registration\/about-registration\" target=\"_blank\" rel=\"noopener noreferrer\">Annual Registration Fee<\/a><\/td><td class=\"column-4\"><a href=\"http:\/\/www.registreentreprises.gouv.qc.ca\/en\/default.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">R\u00e9gistraire des entreprises<\/a><\/td><td class=\"column-5\"><a href=\"http:\/\/www.finances.gouv.qc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Finance Ministry<\/a><\/td><td class=\"column-6\">$73.00<\/td><td class=\"column-7\"><a href=\"https:\/\/www.quebec.ca\/entreprises-et-travailleurs-autonomes\/tarifs-registraire-entreprises\/societe-de-personnes\" target=\"_blank\" rel=\"noopener noreferrer\">$62.00<\/a><\/td><td class=\"column-8\">Yearly<\/td><td class=\"column-9\">Online<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">INCOME &amp; SALES TAXES <\/td><td class=\"column-3\"><a href=\"https:\/\/www.revenuquebec.ca\/en\/businesses\/consumption-taxes\/gsthst-and-qst\/registering-for-the-gst-and-qst\/\" target=\"_blank\" rel=\"noopener noreferrer\">Registering for the GST\/HST and QST<\/a><\/td><td class=\"column-4\"><a href=\"http:\/\/www.registreentreprises.gouv.qc.ca\/en\/default.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">R\u00e9gistraire des entreprises<\/a><\/td><td class=\"column-5\"><a href=\"http:\/\/www.finances.gouv.qc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Finance Ministry<\/a><\/td><td class=\"column-6\">$0.00 <\/td><td class=\"column-7\">$0.00 <\/td><td class=\"column-8\">Once<\/td><td class=\"column-9\">Online<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">INCOME &amp; SALES TAXES <\/td><td class=\"column-3\"><a href=\"https:\/\/www.revenuquebec.ca\/en\/businesses\/consumption-taxes\/tobacco-tax\/registration-tobacco-tax\/\" target=\"_blank\" rel=\"noopener noreferrer\">Registration - Tobacco Tax<\/a><\/td><td class=\"column-4\"><a href=\"<a href=\"http:\/\/www.revenuquebec.ca\/en\/default.aspx\" target=\"_blank\">Revenu Qu\u00e9bec<\/a><\/td><td class=\"column-5\"><a href=\"http:\/\/www.finances.gouv.qc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Finances Ministry<\/a><\/td><td class=\"column-6\">$0.00 <\/td><td class=\"column-7\">$0.00 <\/td><td class=\"column-8\">Requires QST \/ GST registration + Mention of tobacco sale activity in the Qc company registry<\/td><td class=\"column-9\">Online<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">4<\/td><td class=\"column-2\">INCOME &amp; SALES TAXES <\/td><td class=\"column-3\"><a href=\"https:\/\/www.revenuquebec.ca\/en\/businesses\/consumption-taxes\/fuel-tax\/registration-fuel-tax\/#:~:text=If%20you%20are%20a%20retail,start%20selling%20fuel%20at%20retail.\" target=\"_blank\" rel=\"noopener noreferrer\">Registration - Fuel Tax<\/a><\/td><td class=\"column-4\"><a href=\"<a href=\"http:\/\/www.revenuquebec.ca\/en\/default.aspx\" target=\"_blank\">Revenu Qu\u00e9bec<\/a><\/td><td class=\"column-5\"><a href=\"http:\/\/www.finances.gouv.qc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Finance Ministry<\/a><\/td><td class=\"column-6\">$0.00 <\/td><td class=\"column-7\">$0.00 <\/td><td class=\"column-8\">Requires QST \/ GST registration<\/td><td class=\"column-9\">Online<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">5<\/td><td class=\"column-2\">INCOME &amp; SALES TAXES <\/td><td class=\"column-3\"><a href=\"https:\/\/www.revenuquebec.ca\/en\/businesses\/consumption-taxes\/specific-tax-on-alcoholic-beverages\/registration-specific-tax-on-alcoholic-beverages\/\" target=\"_blank\" rel=\"noopener noreferrer\">Specific Tax on Alcoholic Beverages<\/a><\/td><td class=\"column-4\"><a href=\"<a href=\"http:\/\/www.revenuquebec.ca\/en\/default.aspx\" target=\"_blank\">Revenu Qu\u00e9bec<\/a><\/td><td class=\"column-5\"><a href=\"http:\/\/www.finances.gouv.qc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Finance Ministry<\/a><\/td><td class=\"column-6\">$0.00 <\/td><td class=\"column-7\">$0.00 <\/td><td class=\"column-8\">Requires QST \/ GST registration<\/td><td class=\"column-9\">Online<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">6<\/td><td class=\"column-2\">INCOME &amp; SALES TAXES <\/td><td class=\"column-3\"><a href=\"https:\/\/www.revenuquebec.ca\/en\/online-services\/forms-and-publications\/current-details\/fo-350-ca-v\/\" target=\"_blank\" rel=\"noopener noreferrer\">Transmit Establishment Information (for restaurants only)<\/a><\/td><td class=\"column-4\"><a href=\"<a href=\"http:\/\/www.revenuquebec.ca\/en\/default.aspx\" target=\"_blank\">Revenu Qu\u00e9bec<\/a><\/td><td class=\"column-5\"><a href=\"http:\/\/www.finances.gouv.qc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Finance Ministry<\/a><\/td><td class=\"column-6\">$0.00 <\/td><td class=\"column-7\">$0.00 <\/td><td class=\"column-8\">For restaurants only<\/td><td class=\"column-9\">Online<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-146 from cache -->\n","protected":false},"excerpt":{"rendered":"<p>In this section, we review the different types of permits and licenses required to operate a convenience store by listing<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":0,"menu_order":6,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-58247","page","type-page","status-publish","hentry"],"aioseo_notices":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/depquebec.com\/en\/wp-json\/wp\/v2\/pages\/58247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/depquebec.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/depquebec.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/depquebec.com\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/depquebec.com\/en\/wp-json\/wp\/v2\/comments?post=58247"}],"version-history":[{"count":0,"href":"https:\/\/depquebec.com\/en\/wp-json\/wp\/v2\/pages\/58247\/revisions"}],"wp:attachment":[{"href":"https:\/\/depquebec.com\/en\/wp-json\/wp\/v2\/media?parent=58247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}