Annual updating declaration for a Quebec corporation
Quebec corporations file an annual updating declaration ('déclaration de mise à jour annuelle') with the Registraire des entreprises du Québec under QBCA art. 45. The fee is approximately $98, due within six months after fiscal year end.
| QBCA art. 45 | Annual declaration required |
|---|---|
| Filing authority | Registraire des entreprises du Québec (REQ) |
| Form | Déclaration de mise à jour annuelle |
| Deadline | Within six months after fiscal year end |
| Filing fee | Approximately $98 |
| Late consequences | Striking off the enterprise register after sustained non-filing |
| Restoration | Available with all missed declarations and fees |
- Filed with the Registraire des entreprises du Québec (REQ)
- Fee approximately $98; due within six months after fiscal year end
- Quebec uses the broader Enterprise Register (not a separate corporate registry)
- Confirms head office, registered office, directors, officers, and shareholders in some cases
- Sustained non-filing leads to striking from the Enterprise Register
What QBCA art. 45 requires
Article 45 of the Business Corporations Act (Quebec) requires every Quebec corporation to file an annual updating declaration with the Registraire des entreprises du Québec (REQ). The declaration confirms the corporation's head office, registered office, directors, officers, and (depending on the corporation) certain shareholder information. The current fee is approximately $98 and the declaration is filed within six months after the fiscal year end.
Quebec's Enterprise Register
Quebec's REQ is unusual among Canadian jurisdictions in that it maintains a single Enterprise Register covering all forms of business (corporations, sole proprietorships, partnerships, cooperatives, and trusts). The annual declaration is part of this broader registry framework, not a corporate-only filing. The information disclosed is also broader than most provinces: Quebec requires disclosure of the top three shareholders by voting share interest for certain corporations, which the federal CBCA does not require at the registry level.
Striking and restoration
If the annual declaration is not filed, the REQ may strike the corporation from the Enterprise Register after sustained non-filing. Once struck, the corporation cannot conduct new business in Quebec and risks losing its corporate name. Restoration is available by filing all missing declarations plus the prescribed fees, but the process is more involved than simple catch-up filings: the REQ may require additional documentation depending on the period of non-filing.
What's distinctive about Quebec
Three features make Quebec distinctive. First, the Enterprise Register's broader scope means corporate filings are part of a unified business-registry framework, with implications for personal information disclosure. Second, the requirement to disclose major shareholders adds complexity for closely-held corporations that prefer to keep ownership private. Third, all filings must be made in French (or with a certified translation), which counsel and accountants outside Quebec sometimes miss. The fee is also notably higher than most other Canadian provinces.
Octelligence tracks the annual return deadline alongside every other corporate obligation, prompts ahead of the due date, and stores the filed return in the minute book so the corporate registry record matches the internal record.
See Digital Corporate RecordsFilings calendar, jurisdiction-aware deadlines, and a record of every return filed in the corporate records.