Incorporated Truck Driver (“Driver Inc.”) in Quebec: How It Works and the Risks You Need to Know
A truck driver can incorporate in Quebec for $497 all-in, including the $397 government fee, through an online form that takes about 20 minutes.
Every profession has its own incorporation rules. See our guides for the agency nurse, the physician (CMQ rules), the real estate broker (OACIQ rules) and the construction contractor (RBQ licence). Economic activity code (CAE) to declare with the Registrar: 4561 (general freight trucking; 4563-4564 for bulk) — see our CAE code search tool.
Does a truck driver have the right to incorporate? What it legally means
Yes. Incorporating creates a legal person separate from you: a Quebec corporation with its own NEQ, which signs the transport contracts, invoices the carriers and files its own tax returns. You are its shareholder and director, and you generally pay yourself a salary or dividends.
Your main recurring obligations:
- Registrar of Enterprises: an annual updating declaration and $106 in annual rights — our guide to the Quebec Enterprise Register covers these obligations in detail;
- Corporate income tax: a federal return (T2) and a Quebec return (CO-17) every year, separate from your personal return;
- Sales taxes: above the small supplier threshold, your corporation must generally register for GST/QST and charge the taxes on its transport invoices;
- Bookkeeping: invoices, contracts, mileage logs and corporate records to keep.
Starting with the 2025 tax year, the tax authorities’ visibility into the sector has changed: your Driver Inc.’s revenue is now reported directly to both levels of government by the companies that hire you, through mandatory slips (Relevé 1 and T4A) — the details are in the tax section, below.
Why do carriers require drivers to incorporate?
Many carriers require their drivers to invoice through a corporation rather than being hired as employees. This generally spares the carrier source deductions, employer contributions and benefits, and shifts those costs — and the risks — onto the driver. The model is controversial and increasingly tightly regulated.
Concretely, when you become a “Driver Inc.”:
- The carrier no longer pays you a salary — it pays fees to your corporation against an invoice;
- No more source deductions: you become responsible for your own taxes, contributions and filings;
- No more employee-status benefits: vacation, employment insurance, indemnities and labour-standards protections generally no longer apply the same way;
- You take on a corporation’s obligations: corporate income tax returns, annual update with the REQ, record-keeping.
The industry itself calls this setup problematic when it serves only to disguise employment: the Association du camionnage du Québec speaks of the “Driver Inc. scheme,” and both Ottawa and Quebec City have tightened the sector’s rules in recent years. If a company makes incorporation a condition of giving you contracts, you are free to accept.
How to incorporate as a truck driver, step by step
The process boils down to incorporating a corporation with the Registrar of Enterprises, obtaining your NEQ, opening a business bank account, then registering for taxes if required. Doing it yourself, count on $397 in government fees and several hours; with Incorp-Québec, $497 all-in and a form of about 20 minutes.
| Step | In practice |
|---|---|
| 1. Incorporate the company | Articles of incorporation filed with the Registrar (numbered company or official name) |
| 2. Reserve a name (optional) | Only if you want an official name rather than a number |
| 3. File the initial declaration | Directors, shareholders, head office address |
| 4. Open the business bank account | With the certificate of incorporation and the NEQ — see our business bank account guide |
| 5. Register for GST/QST and source deductions | Generally required once you invoice beyond the threshold, or as soon as you hire — our GST/QST tax numbers guide covers the process |
| 6. Maintain the corporation | Annual update with the REQ |
For a driver, a numbered company (e.g. 1234-5678 Québec inc.) is generally enough: carriers require a valid corporation with an NEQ, not a brand name. That is exactly what the Essential package at $497 covers — government fees, articles, initial declaration and numbered company included.
Your trucking corporation for $497, government fees included
A form of about 20 minutes, articles prepared and verified, filed directly with the Registrar of Enterprises. Numbered company included — the format carriers ask for most often.
How much does it cost for a truck driver to incorporate in 2026?
At minimum, count on $397 in government fees doing it yourself. With Incorp-Québec, the Essential package at $497 all-in covers the government fees, the articles, the initial declaration and the numbered company; the Complete package at $697 adds the official name, the GST/QST and source deductions registrations, and express service.
| Item (2026) | Amount |
|---|---|
| Certificate of incorporation (Registrar) | $397 ($595.50 priority) — included in our packages |
| Name reservation (optional) | $27 |
| Initial declaration | No fee within the prescribed deadline |
| Incorp-Québec — Essential (numbered company, articles, initial declaration, government fees included) | $497 all-in |
| Incorp-Québec — Complete (+ official name, GST/QST and source deductions registrations, express service) | $697 all-in |
| Annual rights to the Registrar (recurring) | $106 per year |
The full cost breakdown is in our guide to Quebec incorporation costs.
What taxes once you’re incorporated?
A trucking corporation that qualifies as a genuine small business generally pays a combined tax rate of about 11% to 12% on its first profits. Your actual situation — salary, dividends, eligible expenses — is something to plan with an accountant, based on your case.
Useful reference points:
- Reduced rate or not: the federal SBD (9% rate) assumes a corporation carrying on a genuine business. In Quebec, the provincial SBD is, in addition, subject to a paid-hours test — 5,500 hours per year, with a gradual reduction between 5,000 and 5,500 hours (Taxation Act, CQLR, c. I-3, s. 771.0.2.4, para. c) and s. 771.2.1.2.1). One person's hours count for 40 hours per week at most (s. 771.2.1.2.1, para. 2 a)): a single-driver corporation cannot reach the threshold, no matter how many hours are spent behind the wheel — the mechanism in detail;
- Salary vs. dividends: salary is deductible for the corporation and contributes to the QPP; dividends are not deductible;
- GST/QST: above the small supplier threshold, your corporation charges the taxes on its transport services and claims its credits on its purchases (fuel, maintenance, equipment), under the applicable rules;
- Slips to watch: starting with the 2025 tax year, a trucking company that pays fees to a driver’s corporation (a Canadian-controlled private corporation in the same sector) must generally file a Relevé 1 (box O, code RD) with Revenu Québec, and a T4A slip (box 048) with the CRA for fees exceeding $500 in the year. These amounts must match the revenue reported in your CO-17 and T2 returns — and in December 2025, the CRA lifted its moratorium on T4A-related penalties in trucking, effective as of the 2025 tax year.
Incorporation generally becomes worthwhile when profits stay in the corporation over time: our guide When should you incorporate in Quebec? puts numbers on that mechanism. For an overview of the process and the packages, see our page on incorporating in Quebec online.
Grants and funding for incorporated truck drivers
1 funding program specifically targets your sector — on top of 22 programs open to all incorporated businesses (start-up financing, wage subsidies, tax credits, regional loans).
- Crédit d'impôt relatif à l'investissement et à l'innovation (C3i)crédit d'impôt Crédit d'impôt entièrement remboursable sur les frais d'acquisition de biens déterminés (équipement, matériel informatique…
Explore all 47 programs and their conditions →
Amounts are indicative — check each program’s official page (links in the guide; program details in French).
FAQ — Incorporated truck drivers in Quebec
Can a carrier force me to incorporate?
A carrier can make incorporation a business condition for giving you contracts.
What exactly is “Driver Inc.”?
It is a driver who provides services to a carrier through their own corporation rather than as an employee. The term is often used critically to describe setups where the driver drives the carrier’s truck, follows its schedule and has only one client — disguised employment in the eyes of the authorities.
How much does it cost for a truck driver to incorporate in 2026?
At minimum, $397 in government fees doing it yourself. With Incorp-Québec, $497 all-in (government fees, articles, initial declaration, numbered company) or $697 with an official name, GST/QST and source deductions registrations, and express service. After that, $106 in annual rights to the Registrar. Details in our cost guide.
Will I pay less tax once incorporated?
Generally, yes — if your corporation is a genuine business and you leave profits inside the company. The answer depends entirely on your real situation.
Numbered company or official name for a truck driver?
A numbered company is generally enough: carriers want a valid corporation with an NEQ, not a brand. It is included in the Essential package at $497. The official name (Complete package at $697) becomes relevant if you are building your own transport business with your own client base.
Should I incorporate federally if I drive in several provinces?
Federal incorporation costs $200 online, but a federal corporation active in Quebec must generally add $397 for its registration with the REQ — $597 in total. Driving in other provinces does not require a federal corporation: a Quebec inc. can generally do interprovincial hauling. The choice depends on your situation.
Ready to incorporate — with your eyes open?
If incorporation is the right structure for your situation as a truck driver, you might as well do it properly and at the best price: $497 all-in, including the $397 government fee, with the numbered company and the initial declaration with the REQ included.
Your truck driver incorporation — $497 all-in
A form of about 20 minutes, articles of incorporation, initial declaration with the REQ and government fees included. A transparent document preparation service, from start to finish. Check your situation with a tax specialist, then launch your file.