Starting a business in Québec takes more steps than in most provinces, because two tax authorities, a business registry and a French-language law all apply from day one. None of the steps is hard, but the order matters and a few mistakes cost money for years. This checklist walks through each step for a sole proprietor, a partnership and a corporation, with the 2026 government fees, who does what, how long it takes and the first-year tax calendar. Fees and rules were checked against Québec.ca, Revenu Québec, the CRA and the CNESST on November 9, 2026.
This guide is general information, not legal advice. For contracts, shareholder agreements or language-law questions, speak with a lawyer or notary.
Step 1: Should I register or incorporate in Québec?
Your structure decides almost everything that follows: who registers, which tax returns you file and how you are paid.
| Sole proprietorship (entreprise individuelle) | Partnership (SENC or SEC) | Corporation (société par actions) | |
|---|---|---|---|
| Legal existence | None separate from you | Partners carry on business together | Separate legal person |
| Liability | Personal and unlimited | Generally shared by the partners (limited partners in an SEC are limited) | Generally limited to the corporation’s assets |
| Income tax | Your personal return (T1 with T2125, TP-1 with TP-80) | Each partner reports their share | Corporate returns (T2 and CO-17) |
| Québec registry | Only if you use a name other than your own first and last name | Required for SENC and SEC | Automatic at incorporation |
| 2026 government fee to start | $41 if registration is required | $63 | $397 for the certificate of incorporation, plus $27 if you reserve a name |
| Ongoing cost and work | Lowest | Moderate | Highest: two corporate returns, financial statements and minute book |
Most people start as sole proprietors and incorporate once profits exceed what they need to live on. Our guide should you incorporate in Québec covers the break-even point, and salary versus dividends covers how owners pay themselves once incorporated.
Step 2: How do I choose a business name in Québec?
Under the Charter of the French language, a business name used in Québec must be in French. For a corporation incorporated in Québec, a French name is a precondition to obtaining legal personality. The Registraire des entreprises will also refuse names that:
- use an expression the law reserves for others (for example, "centre de la petite enfance");
- suggest something immoral, obscene or scandalous;
- misstate the legal form (calling a sole proprietorship "inc.", for example);
- falsely suggest a non-profit, a public authority or a link to one;
- are likely to be confused with a name already used in Québec.
A name has a generic part ("Plomberie"), a specific part ("Saint-Laurent") and sometimes a legal-form particle ("inc."). If your incorporating documents have no French version of the name, you must declare a French name in the "other names used in Québec" section of the register. Before you buy a domain or print anything, search the Registraire’s database and the federal trademarks database, and read the Registraire’s guide IN-531, Les noms d’entreprises au Québec.
A sole proprietor’s legal business name is simply their own first and last name. Anything else ("Déneigement ABC") is an "other name" and triggers registration.
Step 3: Do I need to register with the Registraire des entreprises (REQ)?
Most businesses must register. The main cases:
- Sole proprietor using a name other than their own first and last name: within 60 days of starting.
- Sole proprietor running a tobacco retail outlet or a tanning salon: within 30 days, even under their own name.
- General partnerships (SENC) and limited partnerships (SEC) formed in Québec.
- Corporations from outside Québec (federal or other provinces) that have their domicile in Québec, carry on an activity here or own real estate here.
- Québec corporations are registered automatically when their articles are filed, then file an initial declaration.
When you register, the Registraire assigns a Québec enterprise number (NEQ), a 10-digit number you will use with Québec departments and agencies. A sole proprietor’s NEQ starts with "22" and belongs to the person, not the business: if you close and later restart under another name, you re-register with the same NEQ.
How much does it cost to register a business in Québec in 2026?
| Request | Sole proprietorship | Partnership | Corporation (Québec) |
|---|---|---|---|
| Registration declaration | $41 (priority $61.50) | $63 (priority $94.50) | Not applicable |
| Name reservation | Not applicable | Not applicable | $27 (priority $40.50) |
| Certificate of incorporation | Not applicable | Not applicable | $397 (priority $595.50) |
| Initial declaration filed on time | Not applicable | Not applicable | Free |
| Annual updating declaration filed on time, including annual registration fee | $41 | $63 | $106 |
| Current or correcting updates | Free | Free | Free |
Source: Registraire des entreprises fee schedules, updated August 31, 2026. Fees change each year, so many websites still show older amounts.
What do I have to do every year?
- Annual updating declaration: every registered business files one each year during the period set for it, even with no changes. Late filing costs a penalty of 50% of the annual registration fee. Unpaid annual fees add 5%, plus 1% per full month, up to 12 months.
- "Twinned" businesses, which file the annual update with their income tax return, pay the annual fee with that return.
- Current updates within 30 days of a change, such as a new address or director.
- Transparency rules: since March 31, 2023, businesses declare their ultimate beneficiaries, provide a copy of an ID for each director, and give the date of birth of every individual listed.
- French-language reporting: since June 1, 2025, businesses with 5 to 24 employees declare, in their annual or current update, the proportion of employees unable to communicate in French at work.
Step 4: Do I need a CRA business number?
A business number (BN) is the federal identifier for your business. Québec registration does not give you one; Québec is one of the provinces where you register with the CRA separately. You need a BN when you:
- incorporate (for the corporate income tax account, "RC");
- hire employees (federal payroll account, "RP");
- import or export commercial goods (import-export account, "RM").
An unincorporated business needs a BN only when it needs a CRA program account. You can have only one BN per business. Federal incorporation through Corporations Canada gives you a BN and the RC account automatically.
One Québec twist: you do not register for GST with the CRA. In Québec, Revenu Québec registers you for the GST and the QST at the same time.
Step 5: How do I register my business with Revenu Québec?
Revenu Québec handles your QST and GST, Québec source deductions and Québec corporate tax. Use the online service Register a New Business (Inscrire une entreprise aux fichiers de Revenu Québec), which covers consumption taxes, source deductions, corporation income tax and clicSÉQUR in one request, or file form LM-1-V. The government’s Démarrer une entreprise service also guides you through registrations with several Québec departments at once.
| File | When you need it |
|---|---|
| GST/QST | Mandatory once your taxable sales, with those of your associates, exceed $30,000. Below that, registering voluntarily lets you claim input tax credits. See our GST/QST guide. |
| Source deductions and employer contributions | Before your first payroll. You also need the CRA payroll account. See our Québec payroll checklist. |
| Corporation income tax | For every corporation with an establishment in Québec |
| Special taxes | Lodging tax, specific duty on new tires, fuel or tobacco tax, depending on your activities |
Registration with Revenu Québec is free. Track the status of your request with the online tracking service rather than calling.
Step 6: How do I set up clicSÉQUR and give my accountant access?
To use My Account for businesses (Mon dossier pour les entreprises), your business must be enrolled in clicSÉQUR – Entreprises. You will need the business’s identification number, details on the identity and role of the authorized representative, and the identity of the person or people responsible for electronic services. The Registraire’s own online services, in Mon bureau, use a separate secure sign-in.
To let your accountant deal with Revenu Québec, give them one of two things through My Account for businesses or form MR-69:
- an authorization, which lets them see your confidential information and talk with Revenu Québec about it; or
- a power of attorney (procuration), which also lets them file and change information for you, for example amending a GST/QST return.
Both stay valid until you set an end date or revoke them. On the federal side, you can authorize a representative through the CRA’s My Business Account.
Step 7: Which permits and licences do I need?
It depends on your activity and your city. Start with Québec’s PerLE tool on the Permis et certifications page of Québec.ca, then check with your municipality. Common cases:
| Activity | Permit or licence | Key point |
|---|---|---|
| Any business premises | Municipal certificate of occupancy, zoning and signage permits | Check zoning before signing a lease; home businesses have their own rules |
| Construction and renovation | RBQ contractor licence | Required for anyone who executes or has construction work executed for others. See our bookkeeping for contractors page |
| Restaurants, caterers, home-made meals, food retail | MAPAQ food permit (restaurant or retail) | Needed before you start, valid one year, 2 to 6 weeks to process. Home kitchens are limited to 100 kg of food a month and direct sales |
| Alcohol, tobacco, fuel | Régie des alcools, des courses et des jeux permits; Revenu Québec registrations for tobacco and fuel | Some of these also trigger 30-day registry rules |
| Regulated professions | Membership in the professional order | For example engineers, accountants, nurses, real estate brokers |
| Short-term rentals | Tourist accommodation registration with the Québec government, and lodging tax with Revenu Québec | Municipal rules also apply |
Step 8: What French-language rules apply to my business (Bill 96)?
The Charter of the French language, as amended by Bill 96 (now Law 14), applies to businesses of every size. At a high level:
- Name: in French, as described above.
- Customers: you must be able to serve and inform customers in French.
- Signs and advertising: in French. Since June 1, 2025, where a non-French trademark appears on an outdoor sign, French must be markedly predominant, meaning at least twice the space of the other language.
- Contracts of adhesion (standard contracts you do not negotiate) must be in French. Other contracts can be in another language if all parties expressly agree.
- Website and e-commerce: a business with an address in Québec that sells to the Québec public needs a French website. Order forms, invoices and receipts must be available in French.
- Staff: job postings, employment contracts and written communications to employees must be in French. Requiring another language must be justified by the job.
- Francization: since June 1, 2025, businesses with 25 or more employees must register with the Office québécois de la langue française. Businesses with 5 to 24 employees report through the Registraire, as noted above.
Penalties can be significant. If your situation is not straightforward, get legal advice; this summary is not legal advice.
Step 9: Bank account, bookkeeping and insurance
- Business bank account and card. Keep business money separate from day one, even as a sole proprietor. Banks generally ask for your NEQ, your registration documents and, for a corporation, the articles and a resolution naming signing officers.
- Bookkeeping system. Choose software, set up GST and QST tax codes and connect bank feeds. Our QuickBooks Online setup guide for Québec walks through it. Keep records and receipts for six years.
- Tax savings account. Set aside income tax, QPP and sales tax as you are paid. Read our guide to tax instalments in Québec to know when instalments start.
- Insurance. General liability, professional liability or errors and omissions, property and business interruption, and cyber coverage depending on your risks. Home-based businesses should tell their home insurer.
Step 10: What do I need before hiring my first employee?
- Open payroll accounts with Revenu Québec (Québec tax, QPP, QPIP, health services fund and other contributions) and the CRA (federal tax and EI).
- Register with the CNESST as an employer. The deadline is set by regulation; the Canadian Federation of Independent Business notes 60 days from your first worker’s first day of work. An employer who never registers owes the premiums back to the first hire, plus penalties and interest.
- Apply the Act respecting labour standards: minimum wage, hours, statutory holidays, vacation and pay slips.
- Prepare French-language job offers and contracts.
- Decide whether each worker is an employee or a contractor. Our guide to employee or independent contractor status in Québec explains the tests and the risks.
What does my first-year tax calendar look like?
| Obligation | Sole proprietor (December 31 year-end) | Corporation |
|---|---|---|
| Income tax returns | T1 and TP-1 by June 15 of the following year | T2 and CO-17 within six months of year-end |
| Income tax payment | Balance by April 30 | Québec balance two months after year-end; federal two or three months |
| Instalments | Usually none in the first year; often starting in year two or three | None in the first tax year |
| GST/QST | One month after each monthly or quarterly period; annual filers have special dates | Same |
| Payroll remittances | On the schedule Revenu Québec and the CRA assign | Same |
| T4, RL-1 and T4A slips | By the last day of February | Same |
| Registry annual update | During the period set by the Registraire | Often filed with the CO-17 ("twinned") |
See our full Québec and Canada business tax deadlines.
The complete checklist: step, who, cost and time
| # | Step | Who | Government cost (2026) | Typical time |
|---|---|---|---|---|
| 1 | Choose a structure | You, with your accountant | Free | A few days of thinking |
| 2 | Choose and check a French name | You | $27 name reservation (corporations, optional) | 1 day |
| 3 | Register (sole proprietor or partnership) or incorporate | Registraire des entreprises | $41 / $63 / $397 | Online; faster with priority service |
| 4 | Get a CRA business number (if incorporating, hiring or importing) | CRA | Free | Online; usually quick |
| 5 | Register with Revenu Québec (GST/QST, payroll, corporate tax) | Revenu Québec | Free | Varies; track online |
| 6 | Set up clicSÉQUR and give access to your accountant | You and your accountant | Free | 1 hour |
| 7 | Permits and licences | Municipality, RBQ, MAPAQ, others | Varies | Days to months (MAPAQ 2 to 6 weeks) |
| 8 | French-language compliance | You | Translation costs | Before you open |
| 9 | Bank account, bookkeeping, insurance | Bank, bookkeeper, broker | Bank and insurance fees | 1 to 2 weeks |
| 10 | Before hiring: payroll accounts, CNESST, labour standards | Revenu Québec, CRA, CNESST | CNESST premiums once you have payroll | Before the first pay |
| 11 | Annual registry update and tax calendar | You or your accountant | $41 / $63 / $106 a year | Every year |
Common mistakes when starting a business in Québec
- Using a trade name without registering. "Rénovations Max" needs a registration within 60 days, even if you are a one-person business.
- Thinking the NEQ is a tax number. It is a registry number. Tax files at Revenu Québec and the CRA are separate.
- Charging GST/QST before registering, or forgetting to register once sales pass $30,000 in a single calendar quarter or over four consecutive calendar quarters.
- Mixing personal and business money, which makes the year-end expensive and audits painful.
- Forgetting the annual registry update. The 50% late penalty is small, but repeated failures can lead to being struck off the register.
- Not saving for tax. The first April 30 balance, followed by instalments, surprises most new owners.
- Calling workers contractors by default. Status depends on the facts, not the label.
- English-only website, contracts or invoices for Québec customers.
- Incorporating too early, before profits justify the extra returns and fees, or too late, after paying top personal rates for years.
How we can help you start
We help new Québec businesses with their Revenu Québec and CRA registrations, set up QuickBooks Online with the right GST/QST codes and keep the books from the first month. Monthly bookkeeping costs $350, $650 (GST/QST filing included) or $1,100 a month, payroll is $75 a month for 1 to 5 employees, and GST/QST filing is available on its own. Self-employed? See our self-employed tax returns in Québec, starting at $300; corporate returns start at $1,200 a year. Already behind? Catch-up work is $95 an hour or a flat quote. See pricing or contact us.
Frequently asked questions
Do I need to register my business in Québec if I use my own name?
Generally no. A sole proprietor who operates only under their own first and last name does not have to register with the Registraire des entreprises. Exceptions include tobacco retail outlets and tanning salons. Any other name, such as "Peinture Lavoie", must be registered within 60 days of starting.
How much does it cost to register a business in Québec in 2026?
Registering a sole proprietorship costs $41 and a partnership $63. A Québec certificate of incorporation costs $397, plus $27 to reserve a name. The annual updating declaration, including annual fees, is $41, $63 or $106 respectively when filed on time.
What is an NEQ?
The Québec enterprise number is a 10-digit number assigned by the Registraire des entreprises when a business registers. You use it with Québec departments and agencies and banks often ask for it. It is not a tax number: Revenu Québec and the CRA use their own files.
Does registering in Québec give me a CRA business number?
No. Québec registration or incorporation does not issue a federal business number. You get one from the CRA when you incorporate, hire employees or import and export. GST registration in Québec is done with Revenu Québec, together with the QST.
When do I have to register for GST/QST?
Once your taxable sales, with those of your associates, exceed $30,000 in a single calendar quarter or over four consecutive calendar quarters. Below that you are a small supplier and registration is optional. Registering early can make sense if you have large start-up purchases.
Does my business name have to be in French?
Yes. Under the Charter of the French language, a business name used in Québec must be in French, and a business whose constituting documents have no French name must declare a French name with the Registraire. Trademarks follow separate rules. This is general information, not legal advice.
How long does it take to start a business in Québec?
The registrations themselves are online and can be done in days. Permits often take longer: a MAPAQ food permit takes 2 to 6 weeks, and an RBQ licence involves exams and a bond. Plan two to six weeks for a simple service business.
Can you handle my registrations?
We handle Revenu Québec and CRA tax registrations, set up your bookkeeping and payroll, and give you a first-year tax calendar. For incorporation documents, shareholder agreements and legal questions, we work alongside your lawyer or notary.
Sources
- Québec.ca – À propos de l’immatriculation d’une entreprise
- Québec.ca – Immatriculer une personne physique exploitant une entreprise individuelle
- Québec.ca – Tarifs du Registraire des entreprises, personne physique
- Québec.ca – Tarifs du Registraire des entreprises, société de personnes
- Québec.ca – Tarifs du Registraire des entreprises, société par actions
- Québec.ca – Obligations légales liées à l’immatriculation
- Québec.ca – Nouvelles obligations pour la transparence des entreprises
- Québec.ca – Définition et règles applicables au nom d’entreprise
- Québec.ca – Permis pour préparation d’aliments, restauration ou vente au détail (MAPAQ)
- CRA – When you need a business number
- Revenu Québec – Registering with Revenu Québec
- Revenu Québec – Details concerning small suppliers
- Revenu Québec – Other administrative formalities
- Revenu Québec – Mon dossier pour les entreprises
- Revenu Québec – Autorisations et procurations pour les représentants professionnels
- Régie du bâtiment du Québec – FAQ for contractors
- Éducaloi – Exigences linguistiques : exploiter une entreprise au Québec
- Éducaloi – Language rights: new rules for enterprises in Québec
- McCarthy Tétrault – Obligations des employeurs en vertu de la Charte (1er juin 2025)
- CFIB – L’inscription à la CNESST
- Légis Québec – Loi sur les accidents du travail et les maladies professionnelles, art. 290
- CRA – Due dates and payment dates, personal income tax
Keep reading
- Should you incorporate your business in Québec? (2026 guide)
- GST/QST for Québec Small Businesses (2026): How It Works
- How to Set Up QuickBooks Online for a Québec Business (2026 Guide)
- How to Do Payroll in Québec (2026): Steps and Real Employee Cost
- 2026–2027 Tax Deadlines for Québec Businesses and Individuals
- Employee or Independent Contractor in Québec? Tests and Risks (2026)