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.

Legal persons that file the income tax return and the annual updating declaration together must pay their annual fee in their income tax return. If the income tax return states that the information about the legal person contained in the enterprise register is correct, the annual updating declaration will be deposited automatically; otherwise, the person must file an annual updating declaration. The period for filing the annual updating declaration starts on the day after the end date of the legal person's fiscal period and ends six months later. Interest is added to any fee not paid by the prescribed deadline.

A natural person operating a sole proprietorship who files the income tax return and the annual updating declaration together must pay their annual fee in their income tax return. If the income tax return states that the information about the person contained in the enterprise register is correct, the annual updating declaration will be deposited automatically; otherwise, the person must file an annual updating declaration. The period for filing the annual updating declaration starts on January 1 and ends on June 15. Interest is added to any fee not paid by that date.

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.

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. Effective July 1, 2014, the same rule applies to trusts that operate a commercial enterprise. Late-filing penalties apply where the deadline is not met.

Note

Any enterprise that registers for the first time must pay an annual registration fee as of the second year following its registration.

Any enterprise that reregisters must pay the fee as of the year following the year it reregistered.