Revenu Quebec TVQ 201-2/R1, "Documentation Required in Order to File a Claim for an Input Tax Refund"

The province of Québec recently updated this interpretation bulletin to include a link to a provincial website that may be used to view the information filed by corporations registered to do business in Québec. It may be necessary to view this information in order to determine that a supplier is registered for QST and establishing the recipient of the supply for input tax refund claim purposes. 

Corporations conducting business in Québec are required to file a registration declaration disclosing its name, as indicated in its constituting act, as well as any other names used by it in Québec for the purpose of conducting business.   The information contained in a corporation’s registration declaration meets the requirements under the Regulation respecting the Québec sales tax in relation to establishing the recipient of a supply for claiming input tax refunds, and can be viewed on the website of the Registraire des enterprises at www.registreentreprises.gouv.qc.ca.

In addition, where a supplier’s name cannot be found using the Revenu Québec online service - Validation of QST Registration Number (www.revenuquebec.ca/en/sepf/services/sgp_validation_tvq), registrants can now access the website of the Registraire des enterprises, as noted above, to obtain all the registered names of a corporation in order to verify the registration status of the supplier.

TVQ 201-2/R1