Canada — Québec Compliance Guide

Filing requirements, deadlines, and fees for Canada — Québec business entities.

Registrar: Registraire des entreprises du Québec (REQ) ·Entity types: Québec Business Corporation (QBCA), Québec General Partnership (SENC), Québec Limited Partnership (SEC), Extra-Provincial Corporation registered in Québec

Filing Obligations

Annual Declaration (Mise à jour annuelle)

Annual

All enterprises registered in Québec must file an annual declaration (mise à jour annuelle) to confirm their information is current in the enterprise register.

Deadline

Between 1 January and 30 June each year (for entities with a December year end). Otherwise within 6 months of FYE.

Fee

CAD 99 (corporation); CAD 35 (partnership)

Late Penalty

CAD 81 penalty for late filing. The REQ may strike the corporation off the register after continued non-compliance.

Filing Method

Online via the Registraire des entreprises portal

Applies to:Québec Business Corporation (QBCA)Extra-Provincial Corporation registered in QuébecQuébec Limited Partnership (SEC)Official source

T2 and CO-17 Corporate Tax Returns

Annual

Québec corporations must file both a federal T2 return and a Québec CO-17 return. The combined general rate is approximately 26.5% (15% federal + 11.5% Québec). The small business rate is approximately 12.2% (9% federal + 3.2% Québec) on the first CAD 500,000.

Deadline

6 months after the end of the tax year (federal T2 and Québec CO-17)

Fee

No filing fee

Late Penalty

Federal: 5% of unpaid tax + 1%/month. Québec: 5% of unpaid tax + 1%/month (up to 12 months). Separate penalties for each level.

Filing Method

Federal: CRA My Business Account. Québec: Revenu Québec My Account for Businesses.

Applies to:Québec Business Corporation (QBCA)Official source

QST Return (if registered)

Monthly, Quarterly, or Annual

Québec has its own sales tax (QST at 9.975%) in addition to the federal GST (5%). Businesses exceeding the CAD 30,000 threshold must register for both GST and QST.

Deadline

1 month after the reporting period end

Fee

No filing fee

Late Penalty

Penalties and interest on late-filed returns.

Filing Method

Online via Revenu Québec

Applies to:Québec Business Corporation (QBCA)Official source

Key Dates

1 January – 30 June (December year end)Annual declaration filing window

6 months after tax year endT2 and CO-17 corporate tax return deadline

Frequently Asked Questions

What is Québec's combined corporate tax rate?

The combined federal-Québec general corporate rate is approximately 26.5% (15% federal + 11.5% Québec). The small business rate is approximately 12.2% (9% federal + 3.2% Québec) on the first CAD 500,000 of active business income.

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Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.