Annual Registration Fee

On January 1, 2006, an annual registration fee replaced the fees that previously had to be submitted with the annual declaration. All registrants that are registered as of January 1 must pay the fee in full. To obtain additional information, please consult the fee schedule.

Legal persons that file the income tax return and the annual updating declaration together must pay their fee by the last day of the second month after the end of their fiscal period. Interest is added to any fee not paid by this date.

Natural persons operating a sole proprietorship who file the income tax return and the annual updating declaration together must pay their fee by April 30 of each year. Interest is added to any fee not paid by this date.

All registrants that file the income tax return and the annual updating declaration separately must pay their annual registration fee to the Registraire des entreprises when they file their annual updating declaration. Late-filing penalties apply where the deadline is not met.

This provision has simplified the administration of the enterprise register, in particular by allowing quicker updating of its contents.

Note

A registrant is required to pay an annual registration fee as of the second year after the year it first registered.

Where the income tax return and the annual updating declaration are filed at the same time, a registrant must pay the annual registration fee at that time.