Revenue Quebec by tsb59067

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									                                                                TaxExpress™ Service
                                 Save time and money by answering this questionnaire directly online. Log on to
                        or call us at (514) 861-2722 or at 1-800-361-5744!
                                 Power of attorney:        It is essential that the power of attorney (page 4) is duly completed
                                                           and signed. Without the power of attorney, we will not be able to
                                                           proceed with your file.
                                 Pages 1 and 2:            Please answer questions 1 to 8 of this questionnaire.
                                 Page 3:                   Only answer the questions referring to the services you requested.
   Let us take you
   under our wing.               NOTE:                     The fields (in red on-screen) marked with an asterisk * are essential.                                            Failure to answer these questions will affect the processing of the

1. Please select the service(s) requested:
     Revenue Quebec :
       Goods and Services Tax (GST)                           Quebec Sales Tax (QST)                Quebec Source Deductions
     Canada Revenue Agency:
       Business Number                                        Payroll Deductions (Federal)
       Import/Export                                          Corporate Income Tax (Federal)

2. Select the legal entity applicable and complete the information needed:
          Legal person (Company)
Name of Corporation:
Business name, if applicable:
Jurisdiction:   Quebec        Federal             Other:                              Was there an amalgamation?          Yes   No
Address of Head Office:                                                                           Postal code* :
Tel. :                                                            Fax:
Date of incorporation*:                                           Start-up date of business*:
Financial year end*:                                              Quebec Registration Number (NEQ)* :
Person authorized to act on your behalf:                                        Tel. (authorized person) :

Name of Partnership:
Address:                                                                                                  Postal code*:
Tel. :                                                                        Fax:
Date of formation:                                                   Start-up date of business*:
Financial year end*:                                                 Quebec Registration Number (NEQ) :
Person authorized to act on your behalf:                                             Tel. (authorized person) :

First name:                                                            Last name:
Business name, if applicable:
Date of birth*:                                                         S.I.N.*:
Residential address:                                                                              Postal code* :
Tel. :                        Fax :                                     Start-up date of business*:
Quebec Registration Number (NEQ) :                                      Financial year end*:

3. Language of government correspondence:
          English (some restrictions may apply)

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4. Address of principal place of business:
   Same as head office
   Other (specify):        Address:
                           Postal code:                                             Tel. :                                Fax :
5. Mailing address (used by the government for your returns):
   Same as head office
   Same as principal place of business
   Other (specify):        Address:
                           Postal code:                                             Tel. :                                Fax:
Person authorized to act on your behalf at this address:                                          Tel. (authorized person) :
6. Identification of Officers and Directors / Partners                      (if more than three, please add a schedule)
   Note : Only one of the officers and partners named below is required to sign the enclosed power of attorney.
                       Name:                                                                                    S.I.N.*:
                       Address:                                                                                 Tel.*:
                       Nom :                                                                                    S.I.N.*:
                       Address:                                                                                 Tel.*:
    Secretary          Name:                                                                                    S.I.N.*:
    Treasurer          Residential
    Partner            Address:                                                                                 Tel.*:

7. Commercial activity: (To consult examples of restrictions on commercial activity, see page 5)
 Specific description of the commercial activity*:

 Check all the boxes that correspond to your situation:
      Manufacture or sale of alcoholic beverages other than under a “reunion permit”
      Retail sale of fuel
      Activities in the garment industry
      Collection of insurance premiums in the course of your activities (travel agency, automobile dealership, etc.)
      Operation of a sleeping-accommodation establishment
      Sale or lease of road vehicles for a period of 12 months or more
      Sale or lease of new tires
      Logging operations
      Sale of perchloroethylene (product used in the dry cleaning process)
      Operation of a gas distribution, telecommunications or electric power system
      Retail sale of tobacco products
      Sale of tobacco products through vending machines
          Indicate the number of machines:                  Indicate the number of stickers required:

8. Financial information:
 Estimated total annual taxable sales (including zero-rated sales) in Canada*: $
 (See comments concerning « sales » on p. 6 hereto)
 Date for registration to take effect*:
 (Note : must not be earlier than 30 days from date of filing) Date of incorporation Other:
 Reporting period for GST and/or QST*:
   Less than $500,000:                               monthly             quarterly       annual
   Between $500,001 and $6,000,000:                  monthly             quarterly

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 Complete this section for QUEBEC SOURCE DEDUCTIONS:

Date on which salaries are first paid*:
Operating period:     year-round         seasonal: first month:                 last month:

 Complete this section for PAYROLL DEDUCTIONS (FEDERAL):
 Type of payment you will be making:
           Payroll                                                      Registered retirement savings plan
           Registered retirement income fund                            Other (specify) :
 Frequency of payment*:
         Daily                     Weekly                Bi-weekly              Bi-monthly
         Monthly                   Annual                Other (specify) :
 Will you design your own computer program for payroll purposes?                                  Yes        No
 If yes, do you need the Revenue Agency’s payroll formulas?                                       Yes        No
 Do you use a payroll service?    Yes         No
 If yes, which one? (specify name):
 Date of first payment to employees*:
 Number of employees you expect to have working for you in the next 12 months*:
 Is the corporation a subsidiary or an affiliate of a foreign corporation?     Yes        No
 If yes, enter country:
 Are you a franchisee?         Yes       No
 If yes, enter the name and country of the franchisor:

 Complete this section for an IMPORT/EXPORT account number:

 Type of account:           importer        exporter       importer-exporter      Meeting, convention and incentive travel
 If exporter, enter the estimated annual value of goods you are or will be exporting: $
 If exporter, enter the type of goods you are or will be exporting:

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                               POWER OF ATTORNEY
                    This power of attorney is required by Revenue Quebec and Canada
                    Revenue Agency and must accompany any application that:
                       - in the case of a corporate entity, is not signed by the President,
                           Vice-president, Secretary or Treasurer; or
                       - in the case of a partnership, is not signed by one of the partners.

                    In view of the above comments, it is essential that this power of
                    attorney be signed by at least one of the officers / partners
                    mentioned in section 6 of this questionnaire.

                    Thank you for your cooperation!
The undersigned on behalf of Applicant:


employee of C.R.A.C. Corporate Research & Analysis Centre – division of CSRS HOLDINGS,
LTD., to sign and file on behalf of Applicant, an application for GST, QST, a business number
(BN) account or any other tax number or account, with Revenue Quebec and/or Canada
Revenue Agency. Moreover, the undersigned authorizes Revenue Quebec and Canada
Revenue Agency to disclose any such tax numbers or any other relevant information to said
representative of C.R.A.C.

Finally, we certify that the information given is true and complete.

SIGNED at                                     ,this        day of                   20




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There are restrictions on the right to apply for tax numbers based on your
commercial activity. Here are a few examples. Please note that this list is not
an exhaustive one. There may be restrictions with respect to other activities
that do not appear on this list.

The following may not apply for GST:

   Financial services
   Holding company, investment company (under some conditions)
   Exchange office (many exceptions)
   Activities related to insurance (some cases of life insurance are accepted)

The following may not apply for GST and QST:

   Rental of residential immovables for a period of one month or more
   Sale of residential immovables that are not new
   Daycare services
   Certain health services
   Certain dental care services
   Certain education services
   Certain services provided by public entities (governments, municipalities, school
    administrations, hospital administrations, public colleges, universities, non-profit organizations
    and registered charities)

                                           * * * * * * *

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                                             TYPES OF SUPPLIES
                                             APPLYING TO A SALE
The following information comes from the publication: General Information Concerning the QST and the
GST/HST, published by the Ministère du Revenu du Québec (IN-203-V) and is available at the Ministère du
Revenu du Québec offices and on the web at The following is provided for information
purposes only and does not constitute a legal interpretation of any fiscal statutes or regulations (Taxes).

There are three types of supplies—taxable, zero-rated and exempt—that apply to both the GST and QST
systems. When you carry out a transaction, it is important to determine what type of supply you are making so
that you will know whether you must collect GST and QST and if you are entitled to Input tax credit (ITCs) and
Input tax refund (ITRs).

Taxable supplies are supplies of property and services that are made in the course of commercial activities and
that are subject to GST or QST. Registrants that acquire taxable supplies of property or services in the course of
their commercial activities may be entitled to an ITC or an ITR.

Taxable supplies include the following:

• tools sold to a business specialized in the repair of small motors, as well as lawnmowers sold by the business;
• baking moulds sold to a bakery, as well as chocolates sold by the business;
• computers sold to a law firm, as well as legal services provided by the firm;
• sales of commercial buildings and newly constructed residential complexes;
• rentals of commercial buildings;
• automobile sales and rentals;
• sales of gasoline and automobile repair services;
• sales of soft drinks, candy and potato chips;
• sales of clothing and footwear;
• rental of hotel accommodations;
• provision of barber and hairstylist services.

If you make zero-rated supplies, you are not required to collect GST or QST because such supplies are taxable
at 0%. However, you may be entitled to an ITC or ITR with respect to taxable supplies acquired to make zero-
rated supplies. Recipients of a zero-rated supply of property or a service are not entitled to an ITC or ITR,
because they did not pay GST or QST on the supply.

Zero-rated supplies include the following:

• sales of prescription drugs;
• sales of medical devices;
• sales of basic groceries;
• sales of certain property in the farming and fishing sectors;
• sales of certain property or services exported outside Canada (or shipped outside Quebec, for QST purposes);
• provision of certain passenger or freight transportation services;
• provision of financial services and sales of printed books (under the QST system only).

You do not collect or pay GST or QST on exempt supplies of property and services because such supplies are
not subject to the taxes. Accordingly, you may not claim ITCs or ITRs with respect to purchases made in order to
make exempt supplies. However, certain public service bodies may, regardless of whether they are GST and
QST registrants, claim rebates (partial refunds) under both the GST and the QST systems with respect to their
exempt supplies.

Exempt supplies include the following:

             sales of residential complexes that are not new;
             provision of most health, education, child-care and legal-aid services;
             provision of certain services provided by public sector bodies such as governments, non-
              profit organizations, charities, municipalities, hospital and school authorities, public
              colleges and universities;
             provision of financial services (under the GST system only).

                                               * * * * * * *

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                 TAXEXPRESSTM Service
                       Transmission Sheet

  TO: CRAC - Corporate Research and Analysis Centre
      Fax: (514) 861-2751
      Tel: (514) 861-2722

FROM: Name:
      Client Account:
      Your File:

  To Corporate Services:

  To obtain the requested tax numbers, please find enclosed herewith the
  QUESTIONNAIRE and the POWER OF ATTORNEY duly completed.

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