How to file an annual return in Quebec
Quebec's Annual Declaration is filed with the Registraire des entreprises du Québec (REQ) between January 1 and June 15 each year under QBCA arts. 122 to 130 and the Loi sur la publicité légale des entreprises. The base fee is $94 for the smallest entities. Bill 78 amendments since March 31, 2023 added beneficial-ownership reporting to the Annual Declaration. French-language filing is required (or French translation). The REQ register is partially public, making Quebec's transparency regime more public-facing than other Canadian provinces.
| Form | Annual Declaration filed with the Registraire des entreprises du Québec (REQ) |
|---|---|
| Registrar | Registraire des entreprises du Québec (REQ) |
| Due date | Between January 1 and June 15 annually |
| Fee | $94 (2026 base rate for smallest entities; higher for corporations with greater revenue or capital) |
| Late penalty | $25 per month past due; administrative dissolution after 2 years |
| Form | Annual Declaration (Déclaration annuelle) |
| Registrar | Registraire des entreprises du Québec (REQ) |
| Due date | Between January 1 and June 15 annually |
| Fee | $94 base rate (2026) |
| Late penalty | $25 per month + administrative dissolution after 2 years |
| Failure to file | Administrative dissolution after extended non-filing |
- Quebec Annual Declaration filed with the REQ between January 1 and June 15
- Filed under QBCA arts. 122-130 and the Loi sur la publicité légale des entreprises
- $94 base rate for smallest entities (2026); higher for larger
- Bill 78 beneficial-ownership reporting since March 31, 2023
- French-language filing required (or French translation under the Charter of the French Language)
Quebec's Annual Declaration regime
Quebec's Annual Declaration is the most distinctive among Canadian provincial annual returns. The filing is with the Registraire des entreprises du Québec (REQ), a unified business registry that handles incorporation, annual filings, and beneficial-ownership reporting. The filing window (January 1 to June 15) is broad compared to other Canadian provinces' anniversary-date-tied windows.
Bill 78 and beneficial-ownership reporting since March 2023
Loi 78 (Bill 78), amending the Loi sur la publicité légale des entreprises effective March 31, 2023, added beneficial-ownership reporting to the Annual Declaration. Every Quebec corporation now reports its beneficial owners (individuals controlling 25%+ of voting shares or otherwise exercising control) annually with the REQ. The REQ register is partially public: certain beneficial-ownership information is searchable by the public, making Quebec's transparency regime more public-facing than the CBCA ISC, the OBCA Transparency Register, or the BCBCA Transparency Register.
French-language requirements
Under the Charter of the French Language (Bill 101) and its amendments under Bill 96 (2022), Quebec corporations must conduct corporate communications and filings in French. The Annual Declaration is filed in French; English translations may accompany but the French is the operative version. Bill 96 strengthened French-language requirements with phased implementation through 2025.
The fee structure
Quebec's filing fee scales with the corporation's size: $94 base rate for the smallest entities (2026), with higher rates for corporations with greater authorized capital or revenue. The structure reflects Quebec's view that filing fees should track ability to pay rather than be a flat cost.
Penalty and dissolution mechanism
Late filing incurs a $25-per-month penalty. After 2 consecutive years of non-filing, the REQ may dissolve the corporation under the Loi sur la publicité légale des entreprises. Reinstatement is possible by filing all missed declarations, paying penalties, and demonstrating the conditions of dissolution have been corrected.
Procedure
The annual-return procedure as it applies in Quebec, in seven steps:
Confirm officers, directors, registered office, and beneficial owners
The Annual Declaration reports the corporation's directors, registered office (in Quebec), and beneficial owners. Confirm all four against the current minute book and beneficial-ownership register.Verify French-language filing materials
Prepare the filing in French (or with French translation per Charter of the French Language requirements). The REQ system requires French as the operative language.Login to REQ Online Services
The Registraire des entreprises portal at registreentreprises.gouv.qc.ca is the filing system. Login with the corporation's Quebec NEQ number (numéro d'entreprise du Québec).Complete the Annual Declaration
Enter required information including directors, registered office, beneficial-ownership information (Bill 78), and any changes. The system pre-populates from prior year.Pay the filing fee
$94 base rate for smallest entities; the system calculates the fee based on entity size. Pay by credit card or other approved method.Verify acceptance and obtain the filing acknowledgment
The REQ issues an immediate acknowledgment. Retain in the corporate records.Place all filings in the minute book
The Annual Declaration acknowledgment, the REQ filing receipt, the beneficial-ownership register update, and any English translations are placed in the minute book under the year's annual filings.
Common mistakes
Quebec's combination of French-language requirements, broad filing window, and Bill 78 transparency adds complexity. Common errors:
- Filing in English without French translation. The REQ accepts French as the operative language; English alone may produce processing delays.
- Missing the beneficial-ownership reporting under Bill 78; the obligation since March 31, 2023 is a separate ongoing requirement.
- Conflating QBCA and CBCA filings; a corporation may need to file both if registered to operate in Quebec but incorporated federally.
- Underestimating the fee for larger corporations; the scaled fee structure means the smallest-entity $94 rate does not apply universally.
Octelligence tracks the QBCA annual-return deadline against the corporation's anniversary date or fiscal year-end, surfaces the directors, registered office, and beneficial-ownership information for the filing, and stores the filed return alongside the minute book. The jurisdiction-specific form, fee, and late-penalty rules are built in, with multi-jurisdiction portfolio views for corporations registered in more than one place.
See Digital Corporate RecordsCommon questions in Quebec
Octelligence calendars the QBCA annual-return deadline, prepares the filing against the live minute book, and stores the receipt alongside the records it confirms.