File an Annual Updating Declaration in the Enterprise Register

All enterprises registered in the enterprise register are required to file an annual updating declaration during the prescribed period, even if they have no changes to make to the information in the enterprise register. This obligation takes effect from the year following the year in which the entreprise is registered.

This declaration enables an enterprise to update its information in the enterprise register every year, during the prescribed period.

You must use the online service to file an annual updating declaration. You will then have to verify the entreprise's information in the enterprise register and choose whether to file an annual updating declaration with or without amendments. This service is available in My Office, under Gestion de l’entreprise.

Go to My Office

Filing periods for enterprises whose annual updating declaration is not combined with their tax return

January 1 to June 15

• Sole proprietorship
• Partnership

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

Trusts operating a commercial enterprise

If the enterprise is a trust operating a commercial enterprise, you must use the paper form Déclaration de mise à jour annuelle ou courante pour une fiducie exploitant une entreprise à caractère (RE-403)   (see English courtesy translation RE-403-T ).

For more information, please consult the Guide concernant la déclaration de mise à jour annuelle ou courante pour une fiducie exploitant une entreprise à caractère commercial (RE-403.G)  (see English courtesy translation RE-403.G-T ).

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. In force since January 1, 2006, “joint filing” has been set up to facilitate the updating of information entered in the enterprise register.

To do so, the enterprise whose information is up to date in the enterprise register can submit a joint filing by simply checking 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).

Natural persons operating a sole proprietorship eligible for “joint filing” have until April 30 to pay the annual registration fees, and until June 15 to file an annual updating declaration.

For corporations eligible for “joint filing”, the annual registration fee must be paid no later than two months after the end of the fiscal year, and the annual updating declaration must be filed no later than six months after the end of the fiscal year.

If any changes need to be made to the information in the register, the enterprise will still have to file an annual updating declaration.

Production period for enterprises eligible for joint filing  

To find out the end date for filing the annual updating declaration for the current year of the enterprise eligible for joint filing, consult the Dates des mises à jour section in your enterprise's statement of information in the enterprise register.

Privacy

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.

Changing information

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.  This service is available in My Office, under Gestion de l’entreprise.

Go to My Office

For information on the fees that apply to the annual registration for your type of business, see Registraire des entreprises rates (in French only).

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.

Penalties for late filing of the annual updating declaration

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. To find out the amount of penalties, go to the Obligations non remplies section in My office.

Ex officio cancellation

Any enterprise that fails to file two consecutive annual updating declarations may have its registration automatically cancelled ex officio by the Registraire des entreprises. The ex officio cancellation is the action taken by the Registraire des entreprises to cancel an enterprise's registration. 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 happens and you wish to continue your activities, submit a Apply for a revocation of cancellation.