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Foreign Business Corporations or Legal Persons or Trusts Operating a Commercial Enterprise – Fees

Foreign business corporation or legal person

A foreign business corporation (commonly referred to as a foreign company) or legal person is an entity constituted under the laws of another jurisdiction. It has a distinct and independent juridical personality, as well as rights and obligations under the laws under which it is constituted. It acts through both its board of directors and the meeting of shareholders.

Trust operating a commercial enterprise

A trust that operates a commercial enterprise does so in order to turn a profit. Examples include business trusts, investment trusts and real estate investment trusts.

Starting up
Document Regular Priority
Declaration of registration or application for reregistration $367.00 $550.50
Application for revocation of cancellation $123.00 $184.50
Exception

Legal persons subject to Ontario law, including business corporations and non-profit legal persons, have been exempt from paying registration fees in Québec since September 14, 2022.

For more information about the exemption, see Dispense des droits d’immatriculation pour les personnes morales ontariennes (in French only) in the FAQ.

Updating information
Document Regular Priority

Annual updating declaration filed by the deadline (including payment of the annual registration fee) 1

See the Obligations non remplies section in My Office or form RE-101, Tarifs et modalités de paiement (see English courtesy translation RE-101-T) for the late-filing penalties for the annual updating declaration.

$98.00 $147.00
Current updating declaration Free $49.00
Corrective updating declaration Free $49.00
  1. Some enterprises can file their annual updating declaration with their income tax return, in which case they must pay their registration fee at the same time. Click Annual Updating Declaration to find out more.
Closing
Document Regular Priority
Declaration of cancellation Free $49.00
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