Revenu Québec
Revenu Québec is the provincial government agency that administers Quebec's tax laws, including the provincial income tax return (TP-1), Quebec Sales Tax (QST), and the Quebec Pension Plan (QPP). Unlike all other provinces, Quebec operates its own tax authority independently from the CRA.
Quebec residents must file two separate tax returns each year: a federal return (T1) with the CRA and a provincial return (TP-1) with Revenu Québec. While this creates extra filing work, it also means Quebec has its own set of provincial tax credits and deductions that differ from other provinces.
Revenu Québec also administers the GST in Quebec on behalf of the federal government and manages the QPIP parental insurance plan. Businesses operating in Quebec register for both QST and GST through Revenu Québec's online portal, rather than the CRA.
How it works
Because Quebec runs its own tax authority, every Quebec resident files two separate returns each year — the federal T1 with the CRA and the provincial TP-1 with Revenu Québec — through Revenu Québec's own online filing system, distinct from the CRA's NETFILE. This doubles the paperwork, but it also means Quebec offers its own set of provincial credits and deductions that don't exist federally or in any other province.
Revenu Québec's role extends beyond income tax: it administers the Quebec Sales Tax, acts as the CRA's agent for collecting GST within Quebec, and manages the Quebec Parental Insurance Plan. This bundling means several unrelated tax and benefit programs all flow through a single provincial agency rather than being split between federal and provincial bodies as they are elsewhere in Canada.
For businesses, this consolidation actually simplifies registration in one respect: rather than registering for GST with the CRA and QST with the province separately, Quebec businesses register for both taxes through Revenu Québec in a single process. A common mistake for businesses expanding into Quebec from elsewhere in Canada is assuming their existing CRA GST registration automatically covers their Quebec sales — it doesn't.
Frequently asked questions
Do I need to file a return with Revenu Québec even if I already filed with the CRA?
Yes — Quebec residents must file both a federal T1 return with the CRA and a separate provincial TP-1 return with Revenu Québec every year.
Does Revenu Québec also collect GST, or only QST?
Both — Revenu Québec administers GST registration and collection within Quebec on the federal government's behalf, in addition to collecting the province's own QST.
Are Quebec's tax credits and deductions the same as the rest of Canada's?
No — Quebec maintains its own set of provincial credits and deductions that are distinct from federal ones, on top of requiring a completely separate provincial return.
Related Terms
QST (Quebec Sales Tax)
The QST is Quebec's provincial sales tax at 9.
QPIP (Quebec Parental Insurance Plan)
QPIP is Quebec's parental insurance plan providing maternity, paternity, parental, and adoption benefits to eligible Quebec workers.
CRA (Canada Revenue Agency)
The Canada Revenue Agency (CRA) is the federal body responsible for administering Canada's tax laws, collecting income taxes and GST/HST, and delivering benefit programs such as the Canada Child Benefit (CCB) and the GST/HST credit.
T1 (General Income Tax Return)
The T1 is the standard personal income tax return that Canadian residents file annually with the CRA.