How do you file the Quebec annual declaration (annual update) with the REQ?
The annual updating declaration is filed every year, even with no changes: online in the Registrar's My Office or, if the file is accurate, by ticking a box on the income tax return.
Every business registered with the Quebec Enterprise Register must generally file an annual updating declaration (déclaration de mise à jour annuelle), even if nothing has changed. In 2026, filing late triggers a penalty of 50% of the annual registration fee, and missing two consecutive declarations can get a business struck off the register — and, for a Quebec corporation, dissolved.
This guide takes a close look at one specific register obligation: the annual update. For the big picture on the REQ, the NEQ and your other obligations, see our complete guide to the Quebec Enterprise Register.
Who has to file an annual updating declaration?
Every business registered with the REQ files the annual updating declaration, even with no changes, from the year after its registration, including a federal corporation active in Quebec.
The obligation covers registered sole proprietorships, partnerships, Quebec corporations and non-profit legal persons, as well as federal or foreign corporations registered because they carry on activities in Quebec. It begins the year following registration (Act respecting the legal publicity of enterprises, or LPLE, s. 45).
Two points that often catch entrepreneurs off guard:
- The obligation applies even when nothing has changed. The declaration exists to confirm that the information in the register is accurate; having nothing new to report does not exempt you from filing.
- A federal Canada inc. active in Quebec is not off the hook. It must file both its federal annual return with Corporations Canada and its annual update with the REQ. Two registers, two obligations.
The declaration is filed with payment of the annual registration fee (droits annuels d'immatriculation): $106 in 2026 for a Quebec corporation, $63 for a partnership and $41 for a sole proprietorship. The fee is generally payable by any business registered on January 1, starting the second year following its registration (LPLE, s. 80), including in the year it winds down its activities.
When is the annual updating declaration due in 2026?
The annual declaration is due January 1 to June 15 for a sole proprietorship or partnership, May 15 to November 15 for a legal person, or six months after year-end under joint filing.
The filing period depends on your legal form. As a general rule, a sole proprietorship or a partnership files its declaration between January 1 and June 15, while a legal person — including a corporation — files between May 15 and November 15, unless the declaration is filed together with its income tax return.
| Legal form | General 2026 filing period |
|---|---|
| Sole proprietorship (not filed with the tax return) | January 1 to June 15 |
| Partnership | January 1 to June 15 |
| Legal person, including corporations (not filed with the tax return) | May 15 to November 15 |
| Corporation filing through its income tax return | Generally within 6 months after the end of its taxation year |
Joint filing is open to sole proprietorships and legal persons required to file an income tax return. A corporation using it pays its annual fee no later than two months after the end of its fiscal year; a sole proprietor, by April 30. The exact end date of your period appears in the “Dates des mises à jour” section of your enterprise’s statement of information in the register.
The number one cause of penalties is not bad faith — it is simply forgetting. Add your business's filing period to your calendar with a reminder one month before it closes. For a corporation that files through its tax return, the deadline tracks the income tax return — which makes your accountant your best ally.
How do you file the annual updating declaration: online or by mail?
The annual updating declaration is filed online only, in the Registrar's My Office under Gestion de l’entreprise, with or without amendments; trusts operating a commercial enterprise use paper form RE-403.
The service displays the information in the register: you confirm that it is accurate or you correct it, then you pay the annual fee. The online service itself is in French (Produire une déclaration de mise à jour annuelle); service in English is reserved for people covered by the exceptions in the Charter of the French language. If your enterprise is eligible for joint filing and its file is accurate, the box on the income tax return is enough, as the next section explains.
How do you file the annual update with your income tax return (CO-17, line 39)?
A corporation whose register information is accurate files its annual update by ticking “Yes” at line 39 of its CO-17 and paying the fee with its tax return; otherwise, through the Registrar.
A corporation whose register information is accurate can generally file its annual update simply by ticking the box at line 39 of its Quebec corporation income tax return (form CO-17). The annual registration fee is then paid along with the tax return, with no separate filing with the Registrar.
The mechanism is simple, but it comes with one important limit:
- "Yes" at line 39: you are confirming that all the information entered in the register is accurate. The annual updating declaration is deemed filed.
- Something needs to change? Ticking a box is no longer enough. You must then file an updating declaration with the Registrar containing the corrected information — notably for a change of address, director or ultimate beneficiary.
The same joint filing exists for sole proprietors, at line 436 of the personal income tax return (TP-1-V); the Act provides for it in section 46 of the LPLE.
Filing through the tax return is a filing method, not an exemption. If your corporation ticks "Yes" while the register holds outdated information, the declaration is inaccurate — and an up-to-date REQ file is exactly what banks, clients and general contractors check.
What should you review before submitting your declaration?
Before submitting the declaration, check the head office address, the directors in office, the principal shareholders, the ultimate beneficiaries, the trade names in use and the declared economic activities.
The most common oversights in practice:
- A director who left months ago still appears in the register — and their apparent responsibility remains on public display;
- An ultimate beneficiary whose situation has changed: percentage of control, the date a person became or ceased to be one, the type of control exercised;
- A home address displayed publicly when a valid business address could replace it in the register;
- An abandoned trade name never removed, or a new name used publicly but never declared;
- A head office move announced to clients and the bank… but never to the Registrar;
- Francization: since June 1, 2025, an enterprise with 5 to 24 employees also declares the proportion of its employees who are not able to communicate in French at work.
A director change, incidentally, is recorded in both places: in the public register through your declaration, and internally through a resolution and the register of directors in the minute book.
The full list of what appears in a company's register file is detailed in our REQ guide.
Late annual declaration: what is the penalty in 2026?
The late penalty is 50% of the annual registration fee: $53 for a corporation ($159 in total), $31.50 for a partnership and $20.50 for a sole proprietorship (LPLE, s. 87).
It applies even to the enterprise’s very first declaration. Additional penalties pile on if the fee itself remains unpaid.
| Legal form | 2026 annual registration fee | Late penalty (50%) | Total owed when late |
|---|---|---|---|
| Corporation (Quebec inc.) | $106 | $53 | $159 |
| Partnership | $63 | $31.50 | $94.50 |
| Sole proprietorship | $41 | $20.50 | $61.50 |
And if the annual fee goes unpaid, the meter keeps running: a penalty of 5% of the unpaid balance applies, plus 1% per full month of delay, up to a maximum of 12 months (LPLE, s. 88).
Let's be honest: the dollar amount is modest. The real cost of a file in default lies elsewhere — a "default" status visible to anyone consulting the register, then the chain of events leading to the notice of default and to being struck off. That mechanism is the one worth understanding.
Notice of default from the Registrar: how long do you have to fix it?
After a notice of default, a business has 60 days to file the missing declarations and pay what it owes; otherwise, the Registrar may strike off its registration (LPLE, ss. 59 and 73).
The notice of default (avis de défaut) is the formal warning the Registrar sends when a business has failed to file two consecutive annual updating declarations.
In practice, fixing the situation within the deadline generally means:
- Filing the missing annual declarations for each year in default;
- Paying the unpaid annual fees along with the penalties that have accumulated;
- Updating any information that has become inaccurate in the meantime (address, directors, ultimate beneficiaries).
A notice of default can also result from other breaches of the legal publicity rules — for example, failing to respond within 60 days to a request for information from the Registrar.
Many notices of default go unanswered for a mundane reason: the address in the register is no longer valid, so the notice is never read. It is the perfect vicious circle — the outdated information that should have been corrected is precisely what prevents the warning from getting through. Keep your correspondence address up to date, first and foremost.
Struck off the register: what happens when a business is removed?
A struck-off business loses its registration, cancelled ex officio by the Registrar: a legal person constituted in Québec is dissolved, and accumulated fees and penalties generally remain payable (LPLE, s. 59).
Being struck off ex officio (radiation d'office) is the ultimate sanction, and it can come with penal sanctions.
The full escalation looks like this:
| Stage | What happens |
|---|---|
| 1st annual declaration missed | Penalty of 50% of the annual registration fee; the file is in default |
| 2nd consecutive declaration missed | The Registrar can begin the striking-off process |
| Notice of default | The business generally has 60 days to file the missing declarations and pay what is owed |
| Struck off (radiation d'office) | "Struck off" status in the register; for a Quebec inc., dissolution of the legal person |
The practical consequences of being struck off reach well beyond the register status:
- For a Quebec corporation: the company is dissolved — it ceases to exist as a legal person, with everything that raises for its contracts, bank accounts and assets, depending on the situation;
- For any business: no way to update its file, an immediate credibility hit with the banks, clients and general contractors who consult the register, and complications in ongoing business relationships;
- The liabilities do not vanish: accumulated annual fees and penalties generally remain payable.
One important nuance: being struck off ex officio (imposed) should not be confused with striking off on request (radiation sur demande), the voluntary step taken by a business that is winding down its activities.
Struck off for missing declarations: how do you reinstate the company?
Reinstating a struck-off company takes an application for revocation of cancellation ($134 in 2026, $201 priority), every missing annual declaration and the fees and penalties owed (LPLE, s. 63).
This is the procedure provided for in section 63 of the LPLE; its official name is the revocation of cancellation (révocation de radiation), filed online in My Office. Once it is granted, the registration is deemed never to have been cancelled and the Québec legal person never to have been dissolved, subject to the acquired rights of third parties. For the register as a whole, see our Quebec Enterprise Register guide.
| Step in the process | 2026 details |
|---|---|
| Application for revocation of striking off | $134 ($201 with priority processing) |
| Missing annual updating declarations | Must be filed for each missed year |
| Unpaid annual registration fees | Payable for each year, plus late penalties |
| Effect of the revocation | The company resumes its existence, is deemed never to have been dissolved and keeps its NEQ |
The retroactive effect is the great advantage of revocation: the company is deemed never to have been dissolved or struck off, which preserves the legal continuity of its contracts and its history. The total bill, however, depends on how many years are in default — a few hundred dollars for a recent file, more once the years and penalties pile up.
Depending on your situation, two paths are worth comparing: reinstating the old company (worthwhile if it holds contracts, assets or a credit history worth preserving) or incorporating a new one (often simpler when the old structure no longer has any real value). Our guide to the cost of incorporating in Quebec in 2026 puts precise numbers on the second option; for a complex file — assets devolved to the State, litigation, tax debts — a lawyer or tax specialist remains the right resource.
Old company struck off and dissolved? Starting fresh is sometimes simpler
When the old structure has no assets or contracts worth preserving, incorporating a new Quebec corporation can be faster than catching up on years of declarations. Incorp-Québec prepares and files your complete file for $497 all-in, government fees included.
FAQ — Frequently asked questions about the REQ annual declaration
Do I have to file an annual updating declaration even if nothing has changed?
Yes, generally. The declaration exists precisely to confirm, each year, that the information in the register is accurate. A corporation whose file is up to date can do so simply by ticking the box at line 39 of its CO-17 return.
How much does the annual updating declaration cost in 2026?
The declaration itself is filed with payment of the annual registration fee: $106 for a Quebec corporation, $63 for a partnership and $41 for a sole proprietorship. These government fees are not taxable. Priority processing is available for an additional fee.
What is a notice of default from the Quebec Enterprise Registrar?
It is the formal warning sent when a business has missed two consecutive annual declarations or breached certain obligations. The business then has 60 days to file the missing declarations and pay what is owed, failing which the Registrar can strike it off the register.
Does a federal corporation registered in Quebec also have to file this declaration?
Yes, generally. A Canada inc. active in Quebec carries both obligations: the federal annual return with Corporations Canada ($12 online) and the annual updating declaration with the REQ, with the annual registration fee for its category.
NEQ update: how do you change your business information?
With a current updating declaration, filed online in the Registrar's My Office within 30 days of the change (address, director, ultimate beneficiary); it is free. Ticking line 39 of the CO-17 is not enough for a change.
Launching your business? Start the first year on the right foot
The best way to never see a notice of default is a file built properly from day one: accurate information in the register, an initial declaration filed on time and an annual deadline in your calendar. Our Quebec Incorporation page walks through the complete process of creating a corporation.
Incorporate your business for $497, government fees included
Articles of incorporation, initial declaration with the REQ and NEQ: Incorp-Québec prepares and files your complete file from a form of about 20 minutes. An accurate file from day one means an annual update with no surprises.
This content is published as general information about the law and taxation applicable in Québec. It is not tailored to any particular situation, constitutes neither legal, accounting nor tax advice or a consultation, and reading it creates no professional relationship between you and Incorp-Québec.
Incorp-Québec is a service that prepares and files administrative documents, acting as its client’s mandatary (art. 2130 C.C.Q.); it is neither a law firm, nor a notarial office, nor an accounting firm, and it does not provide legal services. For advice applicable to your situation, consult a lawyer, a notary or a chartered professional accountant.
Laws, regulations, fees and rates change. In case of any discrepancy, the official texts prevail. Terms of use and disclaimer.