January 16, 2015
Payment of the Annual Registration Fee by Trusts Operating a Commercial Enterprise

Trusts operating a commercial enterprise that registered before 2014 must pay the annual registration fee for 2015 to the Registraire des entreprises. The payment must be not enclosed with the trust's income tax return but rather with the trust's annual updating declaration, which will be required beginning May 15, 2015.

Fees

To find out the annual registration fee for trusts operating a commercial enterprise, click Tarifs et modalités de paiement.

Note that the fee is the same as the fee applicable to for-profit legal persons.

Methods of payment

You will be able to pay the annual registration fee

• by cash, cheque, debit card or credit card in person at one of the two Services Québec offices (either in Québec or Montréal) that offer services related to the Registraire des entreprises; or
• by mailing us a cheque or money order payable to the Registraire des entreprises.

Reminder

Trusts operating a commercial enterprise that registered after June 30, 2014, are not required to pay the annual registration fee for 2015.