Business registration & legal
How to Register a Business in Quebec in 2026: NEQ, Declarations, French Names and Fees
How to register a business in Quebec in 2026: the NEQ, declaration of registration (C$41), incorporation (C$397), French name rules, annual update and QST.

Contents (9)
- 1. Who has to register in Quebec — and by when
- 2. Choosing a name that the Registraire will accept
- 3. Registering a sole proprietorship or partnership
- 4. Incorporating a Quebec corporation
- 5. Annual obligations: the updating declaration and annual fee
- 6. Business number, GST/QST and other accounts
- 7. Worked first-year cost: sole proprietor vs corporation
- 8. Common mistakes and how to fix them
- 9. What to do next
Quebec runs its business register differently from the rest of Canada. You deal with the Registraire des entreprises du Québec (REQ), you get a ten-digit NEQ instead of a federal business number, your business name has to satisfy the Charter of the French language, and every registered business files an update and pays a fee every year. This guide is for anyone starting a business in Quebec in 2026 — a self-employed person choosing a trade name, partners opening a café, or a founder incorporating. It covers who must register and by when, the 2026 tariffs, incorporating a Quebec corporation, the French naming rules with examples, annual obligations, GST/QST with Revenu Québec and a worked first-year cost in Canadian dollars.
Quick answer
To register a business in Quebec, file a declaration of registration with the Registraire des entreprises, which assigns your NEQ. A sole proprietor using a name other than their own pays C$41; a partnership C$63. To incorporate, file articles of incorporation (C$397). Your name must comply with the Charter of the French language.
Register within 60 days after starting activities — 30 days after starting activities for tobacco outlets and tanning salons
File an annual updating declaration every year, even with no changes
Quebec registration doesn't create a CRA business number — apply separately
Register for GST and QST with Revenu Québec once sales pass C$30,000
Who has to register in Quebec — and by when
Quebec's registration rules come from the Act respecting the legal publicity of enterprises, and the Registraire applies them by business type.
Sole proprietors (entreprise individuelle). You must register within 60 days after starting activities of starting activities if you operate under a name that doesn't include your surname and first name — "Déneigement ABC" rather than "Jean Tremblay". There's one notable exception: if you run a tobacco point of sale or an artificial tanning salon, you must register within 30 days after starting activities even if you trade under your own name. A freelancer or tradesperson working simply as "Jean Tremblay" doesn't need to register, though many choose to, because banks and some clients ask for an NEQ.
Partnerships. A general partnership (S.E.N.C.) or a limited liability general partnership (S.E.N.C.R.L.) must file a declaration of registration for a partnership within 60 days of starting activities. Limited partnerships (S.E.C.) register too.
Corporations. A corporation constituted under Quebec's Business Corporations Act is registered automatically when the Registraire issues its certificate of incorporation. A corporation constituted elsewhere — federally under the CBCA or in another province — that carries on activities in Quebec must file a declaration of registration as a legal person constituted outside Quebec, which costs C$397.
What the NEQ is. Registration produces a ten-digit Quebec enterprise number. For a sole proprietor it's assigned to the person, not the business name: the Registraire's own example is Jean Tremblay, who registers "Déneigement ABC", closes it, and years later starts "Construction ABC" — he must re-register using the same NEQ he was first given.
Quebec structures at a glance
| Sole proprietor (other name) | General partnership | Quebec corporation | |
|---|---|---|---|
Filing | Declaration of registration | Declaration of registration (partnership) | Articles of incorporation + initial declaration |
Fee (regular / priority) | C$41 / C$61.50 | C$63 | C$397 / C$595.50 |
Deadline | 60 days after starting activities | 60 days after starting | Registered on incorporation |
Annual update incl. fee | C$41 | C$63 | C$106 |
Liability | Unlimited, personal | Unlimited, shared | Limited to the corporation |
Income tax | TP-1 and federal T1 | Each partner's returns | CO-17 (Quebec) and T2 (federal) |
Filing
- Sole proprietor (other name)
Declaration of registration
- General partnership
Declaration of registration (partnership)
- Quebec corporation
Articles of incorporation + initial declaration
Fee (regular / priority)
- Sole proprietor (other name)
C$41 / C$61.50
- General partnership
C$63
- Quebec corporation
C$397 / C$595.50
Deadline
- Sole proprietor (other name)
60 days after starting activities
- General partnership
60 days after starting
- Quebec corporation
Registered on incorporation
Annual update incl. fee
- Sole proprietor (other name)
C$41
- General partnership
C$63
- Quebec corporation
C$106
Liability
- Sole proprietor (other name)
Unlimited, personal
- General partnership
Unlimited, shared
- Quebec corporation
Limited to the corporation
Income tax
- Sole proprietor (other name)
TP-1 and federal T1
- General partnership
Each partner's returns
- Quebec corporation
CO-17 (Quebec) and T2 (federal)
Choosing a name that the Registraire will accept
Every name declared in Quebec is checked against the Charter of the French language, and this is where most rejections happen. The Registraire's guide Les noms d'entreprises au Québec (IN-531) sets out the rules with examples. The broad principle is simple: apart from some exceptions, a business name in Quebec must be in French.
The generic term must be French. A name is usually made of a générique (what you do — "Épicerie", "Transport", "Construction") and a spécifique (the distinctive part — "Chaloux", "Faster"). "Épicerie Chaloux" is accepted; "Grocery Chaloux" isn't. You can't replace letters of the generic with symbols ("C@fé$"), abbreviate it ("Ent." for "Entreprises"), or add a second generic in another language.
An English distinctive part needs a French generic in front. "Voyages Will-Go" passes; "Will-Go" alone doesn't. Where the generic means the same thing in French and English, it must come first: "Transport Faster", not "Faster Transport", and "Restaurant Hurley's", not "Hurley's Restaurant". A family name followed by "'s" is treated as French only when paired with a French generic.
Names that don't need a generic. A name can consist only of a family name ("Lucas Lopez"), an invented string of letters and numbers ("A1B2C3"), or a French word, acronym or coined term ("Effibus"). Official Quebec place names must keep their accents and can't be translated — "Trois-Rivières", never "Three-Rivers".
English versions and trademarks. You may declare one version of your name per other language alongside the French name — "Marché Chaloux" with "Mercado Chaloux". A trademark in another language can be declared as an "other name" without a French generic only if it's a Canadian trademark registered with the Canadian Intellectual Property Office, has no French version, and is marked as a trademark (™, MC, ® or MD). Signage rules are a separate matter enforced by the Office québécois de la langue française.
Before you file, search the register with the Registraire's free Rechercher une entreprise service to make sure no one else uses an identical name. For corporations you can reserve a name for 90 days for C$27, though reservation is optional.

Registering a sole proprietorship or partnership
The declaration of registration is filed online through the Registraire's services on Québec.ca, or on paper (form RE-201 for an individual) mailed to the Registraire. You declare your legal name, your address, the "other names" you'll trade under, your main activities, your establishments in Quebec, and — for a partnership — the partners and the partnership's address. Since 1 June 2025, businesses with 5 to 24 employees must also state, when registering, the proportion of their employees who can't communicate in French at work.
Payment and processing. The regular fee is C$41 for an individual and C$63 for a partnership; priority processing raises the individual's fee to C$61.50. Online, you can pay by credit card at the acknowledgement step. If you choose another method, you print a payment slip and pay by cheque, money order or in person at Services Québec. The Registraire only processes your request once payment arrives, and it must arrive within 10 working days of submitting.
After you're registered. The Registraire publishes your information in the public register and you receive your NEQ. Report any change — a new address, an extra trade name, a new partner — within 30 days with a current updating declaration, which is free at the regular rate. When you stop operating, file a declaration of striking off (also free) so you don't keep owing annual fees.
Registering a Quebec business, step by step
- 1
Choose your legal form
Sole proprietorship, partnership or corporation. Changing later means a new registration.
- 2
Check and choose a compliant French name
Search the register and test the name against the IN-531 rules. Corporations may reserve a name for C$27.
- 3
File your declaration or articles
Registraire des entreprises — feesDeclaration of registration (C$41 individual, C$63 partnership) or articles of incorporation (C$397).
- 4
Pay within 10 working days
Card online, or a payment slip with cheque, money order or in person.
- 5
Receive your NEQ
Then apply for a CRA business number and register for GST/QST with Revenu Québec.
Incorporating a Quebec corporation
A Quebec société par actions (often called a compagnie) is a separate legal person: it owns property, signs contracts through its directors, and can sue and be sued in its own name. Its shareholders are generally liable only for what they've invested.
Named or numbered. You can propose a name — checked against the same French-language and availability rules — or ask for a numbered designation, which the Registraire builds from a number followed by "Québec inc." Name reservation is optional and lasts 90 days.
Two ways to file. You file articles of incorporation either (1) together with the initial declaration, which must follow within 48 hours of the articles using the request number you received, or (2) with a notice setting out the head office address and the list of directors, in which case you have 60 days after registration to file the initial declaration free of charge. Miss that 60-day window and a late penalty applies, and the corporation is exposed to administrative and penal sanctions.
Fees and the certificate. The certificate of incorporation costs C$397 at the regular rate or C$595.50 for priority processing. Once the file is complete and paid, the Registraire issues the certificate with a date, assigns the NEQ and deposits the articles in the register. The Registraire warns that once the articles are published, the corporation can only be undone by court judgment — so be sure a corporation is what you want.
Federal or Quebec? A federal (CBCA) corporation can operate in Quebec, but it must still register there and pay C$397, so for a business that will operate only in Quebec, incorporating federally usually means paying twice. Our incorporation guide compares the routes.

Annual obligations: the updating declaration and annual fee
Every business on the Quebec register must file an annual updating declaration during its prescribed period each year — even if nothing has changed — and every business registered on 1 January owes the annual registration fee. At the regular rate the declaration, including the fee, costs C$41 for a sole proprietor, C$63 for a partnership and C$106 for a corporation.
Many businesses don't file the update separately. Where the annual update can be combined with the income tax return — the Registraire calls these businesses jumelées — the fee is paid with that return. For most self-employed individuals, that means the fee is paid with their Quebec personal income tax return. Partnerships and other businesses that aren't combined file through the Registraire's Mon bureau service and pay the Registraire directly.
Late filing is expensive relative to the fee. Filing the annual update late triggers a penalty of 50% of the annual registration fee. If the fee itself goes unpaid, a 5% penalty applies to the balance plus 1% for each full month late, up to 12 months. Keep going long enough without filing and the Registraire can strike the business off the register, which has its own revocation fee to undo.
Between annual updates, file a current updating declaration within 30 days of any change, and if the register shows an error, file a correcting declaration through Mon bureau. Information in the register is treated as accurate and can be relied on by third parties until proven otherwise, so it pays to keep it right.
Your first year with the Quebec register
Before trading
Choose a Charter-compliant name; reserve it if incorporating (90 days)
Within 60 days after starting activities of starting
File the declaration of registration and pay within 10 working days
Within 60 days of incorporation
Initial declaration (if you filed articles with a notice)
Within 30 days of any change
Current updating declaration — free
Each year
Annual updating declaration and annual registration fee
Business number, GST/QST and other accounts
Business number. Quebec is one of the provinces where registering with the province doesn't give you a federal business number — the CRA says so explicitly. You apply for a BN separately when you need a federal account, for example payroll source deductions for federal tax or an import-export account. Our business number guide walks through it. Your NEQ, BN, GST number and QST number are four different identifiers, and invoices need the GST and QST numbers.
GST and QST through Revenu Québec. For businesses located in Quebec, Revenu Québec — not the CRA — administers both the federal GST and the Quebec sales tax. You register for both together once your taxable supplies exceed C$30,000 in a calendar quarter or over four consecutive quarters, and file one combined return. The QST rate is 9.975%, giving a combined 14.975% with the 5% GST. Some sellers, such as those selling tobacco, fuel, alcohol or new tires, must register for QST regardless of sales. Our Quebec QST guide covers rates, returns and input tax refunds.
Corporate tax. A Quebec corporation files a Quebec return (CO-17) with Revenu Québec as well as the federal T2. The Quebec small business rate is 2.2% on qualifying active business income, alongside the 9% federal rate; conditions apply in Quebec — see our small business tax rate guide.
Employers. Hiring means registering for source deductions with Revenu Québec (Quebec income tax, QPP and QPIP) and with the CRA for federal income tax and EI, and opening a file with the CNESST for workplace safety insurance. Quebec's general minimum wage is C$16.60 an hour. Municipal permits, such as an occupancy certificate in cities that require one, are separate from registration.
Worked first-year cost: sole proprietor vs corporation
Take a Sherbrooke graphic designer who wants to trade as "Studio Graphique Lune". Government fees are from the Registraire's 2026 tariffs; lines marked "estimate" are MSMETOOLS estimates based on typical 2026 market prices, not official figures.
| Item | Sole proprietor | Quebec corporation |
|---|---|---|
| Registration or incorporation (regular) | C$41 | C$397 |
| Name reservation | Not needed | C$27 (optional) |
| Initial declaration | Not applicable | Free if filed on time |
| Annual update and fee (from the next year) | C$41 | C$106 |
| CRA business number | Free | Free |
| Year-end accounting (estimate) | C$400–C$900 (TP-1 and T1 business income) | C$2,000–C$3,500 (CO-17, T2 and financial statements) |
Registering the trade name costs C$41 — less than a business lunch. Incorporating costs C$397, or C$424 with a name reservation, and then C$106 a year to stay on the register. The larger gap is professional fees: a corporation files two corporate returns plus financial statements, which typically costs several times a sole proprietor's year-end.
What the designer gets for that is limited liability and the ability to leave profit in the corporation, where it's taxed at the small business rate instead of at personal marginal rates. For a newly launched designer earning C$45,000, the sole proprietorship is usually the sensible start; once profit comfortably exceeds personal needs, incorporating becomes worth pricing. Use our startup cost calculator for your own numbers.
Common mistakes and how to fix them
Declaring an English-only name. "Lune Graphic Studio" will be refused; "Studio graphique Lune" with an English version declared alongside is fine. Read IN-531 before you file.
Missing the 60-day deadline. Late registration is still possible, but operating unregistered when you should be registered exposes you to penalties. File as soon as you start using the name.
Forgetting to pay. The Registraire doesn't process a declaration until payment arrives, and it must arrive within 10 working days.
Skipping the annual update. It's required even with no changes, and the 50% of the annual registration fee penalty applies when it's late.
Assuming you have a BN. Quebec registration doesn't create one. Apply with the CRA when you need federal accounts.
Opening a new NEQ after closing. If you previously registered as a sole proprietor, re-register using your old NEQ.
Registering federally to save money. A federal corporation must still register in Quebec, so the provincial route is usually cheaper for a Quebec-only business.
What to do next
Pick your structure, test your name against the French-language rules and file your declaration. Then apply for your BN, register for GST/QST with Revenu Québec if you'll pass C$30,000, and diarise your annual update. If you're comparing provinces, our Canada business registration guide lays them out side by side.
Official links
- Registraire des entreprises — tariffsAll 2026 fees by legal form
- Register a sole proprietorship (French)60-day and 30-day deadlines
- Incorporate a Quebec corporation (French)Articles and initial declaration
- Legal obligations of registered businesses (French)Annual and current updates
- IN-531 — Business names in Quebec (PDF, French)French-language naming rules
- CRA — Business number and program accountsQuebec doesn't issue a BN
This is general information, not legal or tax advice — confirm on the official source or with a professional.
Frequently asked questions
At regular rates, a sole proprietor's declaration of registration costs C$41 (C$61.50 priority), a partnership's costs C$63, and a certificate of incorporation for a Quebec corporation costs C$397 (C$595.50 priority). An optional name reservation is C$27. These are the Registraire des entreprises' tariffs, updated 31 August 2026.
Only if you operate under a name that doesn't include your surname and first name — then you must register within 60 days after starting activities. Running a tobacco outlet or a tanning salon is the exception: you must register within 30 days after starting activities even if you use your own name. Trading as 'Marie Tremblay' for anything else needs no registration.
The NEQ (numéro d'entreprise du Québec) is the ten-digit Quebec enterprise number the Registraire des entreprises assigns when you register or incorporate. It identifies you to Quebec departments. For a sole proprietor it belongs to the person, not the business name, so if you close and later re-register, you must reuse the same NEQ. It is separate from your CRA business number and your GST/QST numbers.
Your declared name must comply with the Charter of the French language. A name can be a family name, an invented word or a mix of letters and numbers, but if the distinctive part is in English it needs a French generic term first — 'Transport Faster', not 'Faster Transport'. You can declare an English version alongside the French name, and a registered Canadian trademark with no French version can be declared as another name.
No. Quebec is one of the provinces where registering with the Registraire des entreprises doesn't produce a federal business number, according to the CRA. Register for a BN separately with the CRA when you need federal program accounts. GST and QST for Quebec-based businesses are registered with Revenu Québec, not the CRA.
Yes. Every registered business files an annual updating declaration and pays the annual registration fee — C$41 for a sole proprietor, C$63 for a partnership and C$106 for a corporation at regular rates. Filing late adds a penalty of 50% of the annual registration fee. Businesses whose update is combined with their income tax return pay the fee with that return.
Sources & verification
Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify
- 1.Immatriculer une personne physique exploitant une entreprise individuelle — Gouvernement du Québec — Registraire des entreprises · accessed 12 October 2026
- 2.Immatriculer une société en nom collectif — Gouvernement du Québec — Registraire des entreprises · accessed 12 October 2026
- 3.Constituer une société par actions québécoise — Gouvernement du Québec — Registraire des entreprises · accessed 12 October 2026
- 4.Tarifs du Registraire des entreprises — personne physique, société de personnes, société par actions, société par actions étrangère — Gouvernement du Québec — Registraire des entreprises · accessed 12 October 2026
- 5.Obligations légales liées à l'immatriculation d'une entreprise — Gouvernement du Québec — Registraire des entreprises · accessed 12 October 2026
- 6.Les noms d'entreprises au Québec (IN-531) — Registraire des entreprises · accessed 12 October 2026
- 7.You need a business number or a program account — Canada Revenue Agency · accessed 12 October 2026
- 8.RC4022 General Information for GST/HST Registrants — Canada Revenue Agency · accessed 12 October 2026
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