Legal Obligations Stemming from Registration
Annual updating
Registered enterprises have the obligation to file an annual updating declaration every year during the prescribed period, even if they have no changes to make to the information in the register. This obligation enters into effect the year after the year the enterprise first registers. Under the Act respecting the legal publicity of enterprises, declarations that are filed after the prescribed period must be accompanied by the prescribed penalties.
Sole proprietorships and legal persons registered in the enterprise register and subject to the Taxation Act may file their annual updating declaration and their income tax return in a single operation. If the information contained in the enterprise register is correct, it is simply a matter of checking the appropriate box on line 436 of the personal income tax return or line 39 of the Déclaration de revenus des sociétés (form CO-17). Enterprises that opt for this method are eligible for joint filing.
If the information in the enterprise register must be changed, you must use the Produire une déclaration de mise à jour annuelle online service, which is available under Gestion de l'entreprise in My Office. You may also use this online service to transmit your annual updating declaration even if there are no changes to declare.
So that the income tax return and the annual updating declaration can be filed together, Revenu Québec communicates to the Registraire des entreprises certain fiscal information necessary to carry out its functions under the Act respecting the legal publicity of enterprises. The communication of information and its protection is governed by an agreement entered into by Revenu Québec and the Minister of Employment and Social Solidarity.
Enterprises not eligible for joint filing must continue to file their annual updating declaration with the Registraire des entreprises, using its online services or forms.
Filing period by type of enterprise
| Entreprises not filing the annual updating declaration together with the income tax return |
|---|
| Filing period |
Type of enterprise |
|---|
| January 1 to June 15 |
Sole proprietorships
Partnerships |
|---|
| May 15 to November 15 |
Associations or other groups of persons
Legal persons
Mutual insurance associations
Mutual benefit associations
Trust companies
Savings companies |
|---|
| May 15 to March 31 |
Trusts operating a commercial enterprise |
|---|
| Entreprises filing the annual updating declaration together with the income tax return |
|---|
| To see the end date of the filing period for an enterprise’s annual updating declaration for the current year, consult the Dates des mises à jour section of the état des renseignements (information statement) in the enterprise’s file in the enterprise register. |
- Note
All legal persons constituted in Québec are exempt from filing an updating declaration and from paying the annual registration fee for any year following a declaration filed in the register indicating its bankruptcy in which it only carries out activities related to its liquidation.
A trustee in bankruptcy must file a declaration of cancellation after being discharged by the court on completion of the administration of the legal person’s estate.
Current updating
If an annual updating declaration has already been filed and an enterprise’s information changes during the year, the enterprise must file a current updating declaration within 30 days following any change. To do so, enterprises can use the Produire une déclaration de mise à jour courante online service, which is available under Gestion de l'entreprise in My Office.
- Note
- Any registered enterprise (or its administrator of the property of others) that becomes bankrupt within the meaning of the Bankruptcy and Insolvency Act must file a current updating declaration to this effect without delay.
This service is easy, fast and free of charge.
Correcting information in the enterprise register
Where an enterprise notices that a declaration deposited in the enterprise register is incomplete or inaccurate, it must access My Office and, depending on the nature of the error, file a corrective updating declaration or a request for administrative recourse.
- Note
- Most of the information declared by an enterprise is opposable. It is deemed to be accurate as of the date it is entered in the information statement, until proof to the contrary is provided.
Obligations to other government departments and organizations
Visit the websites of Revenu Québec and Entreprises Québec for the other obligations that you may have to fulfil when you start your enterprise.
Voluntary cancellation
Any enterprise that ceases its operations or that is no longer required to be registered must file, using My Office, a declaration of cancellation, in particular:
- natural persons operating sole proprietorships;
- undeclared partnerships;
- corporations not constituted in Québec;
- associations or groups of persons;
- trusts operating a commercial enterprise;
- legal persons established for a private interest that are not constituted in Québec;
- legal persons established in the public interest (public authorities);
- legal persons constituted in Québec that are bankrupt and for which a trustee in bankruptcy has obtained a discharge from the court on completion of the administration of the legal person’s estate.
- Note
- Syndicates of co-ownership must declare their dissolution by filing form RE-803, Avis de dissolution, avis de nomination du liquidateur et avis de clôture (see English courtesy translation RE-803-T).