Annual Updating Declaration
All registered enterprises must file an annual updating declaration during the prescribed period, regardless of whether or not the information in the register needs to be changed. This obligation takes effect the year after the year in which the enterprise first registers.
Enterprises must use the Produire une déclaration de mise à jour annuelle online service to verify their information in the enterprise register. This service is available under Gestion de l'entreprise in My Office. If an enterprise is not eligible for joint filing, it must use the service to file its annual updating declaration.
Enterprises eligible for joint filing
Sole proprietorships and legal persons required to file an income tax return can file their annual updating declaration together with their return if the information in the enterprise register is correct. To do so, an enterprise simply checks the appropriate box on line 39 of the Déclaration de revenus des sociétés (form CO-17) or on line 436 of the personal income tax return (TP-1-V). The annual registration fee must be paid when filing the income tax return.
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.
If the information in the enterprise register must be amended, the enterprise must use the Produire une déclaration de mise à jour annuelle online service, available under Gestion de l'entreprise in My Office.
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. |
An enterprise that files an annual updating declaration after the prescribed period must declare its situation as at the end of its filing period. However, if there has been a change of director, enter the exact start date and end date of the director’s mandate.
In addition, a declaration filed after the prescribed period must be accompanied by the late filing fee even if it is the first declaration filed by the enterprise.
Annual registration fees are given in chart RE-101, Tarifs et modalités de paiement (see English courtesy translation RE-101-T).
- Note
The Registraire des entreprises may cancel ex officio the registration of an enterprise that fails to file two consecutive annual updating declarations. The ex officio cancellation of the registration of a business corporation, a company or a non-profit legal person constituted in Québec results in its dissolution.
If this occurs and you wish to remain in business, you must use My Office to:
- apply for a revocation of cancellation;
- file the missing declarations;
- pay the required fees.