B. Provincial Income Tax
The Federal government collects and remits taxes on behalf of all provinces (except Quebec). Consequently, no additional registration is required at the provincial level (except Quebec).
Quebec administers its own income tax. A non-resident must therefore obtain a Quebec Enterprise Number (‘NEQ’—Numéro d’enterprise du Québec) and open a separate income tax account if it carries on business in that province. The relevant form is LM-1-V. As with the Federal income tax, an NEQ need not be obtained until the income tax return for the first taxation year is filed. If an NEQ has not been obtained at that time then one will be assigned automatically.
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