How do you incorporate a manufacturing or food processing business in Quebec?
To incorporate a manufacturing or food processing business in Quebec, you form a business corporation, then declare the CAE code of your main manufacturing activity, chosen among 260 codes.
Machine shop, furniture maker, print shop, plant making plastic or metal parts, bakery, cheese maker, deli meats, brewery, cidery or distillery: incorporation follows the same steps as for any other business. What is specific to your sector is the economic activity code (CAE) you enter in the corporation’s initial declaration.
For the rest of the process:
- the incorporation steps;
- the cost of incorporating;
- the right time to incorporate;
- choosing a legal structure;
- after incorporation, your GST and QST numbers.
Which CAE code fits a manufacturing or food processing business?
Two CAE sectors cover manufacturing: “Food and beverage manufacturing”, 24 codes from 1011 to 1141, and “Manufacturing”, 236 codes from 1211 to 3999.
Food and beverages are detailed in the food processing section. Other manufacturing falls into 18 families, according to the material or product made:
- 1211 to 1221: tobacco;
- 1511 to 1699: rubber and plastics;
- 1711 to 1719: leather, footwear, luggage and handbags;
- 1811 to 1999: textiles (spinning, weaving, carpets, thread, household textiles);
- 2431 to 2499: clothing;
- 2511 to 2599: wood (sawmills, veneers, doors and windows, kitchen cabinets, pallets);
- 2611 to 2699: furniture and fixtures;
- 2711 to 2799: paper and paperboard;
- 2811 to 2851: printing, publishing and software products;
- 2911 to 2999: primary metals (steel, aluminum, copper, foundries);
- 3011 to 3099: fabricated metal products (structural metal, stamping, tools, machine shops);
- 3111 to 3199: machinery;
- 3211 to 3299: transportation equipment (aircraft, vehicles, parts, trailers, ships);
- 3311 to 3399: electrical and electronic products;
- 3511 to 3599: non-metallic mineral products (clay, concrete, glass, stone);
- 3611 to 3699: petroleum and coal;
- 3711 to 3799: chemical products (paints, soaps, toiletries, pharmaceuticals);
- 3911 to 3999: other manufacturing (jewellery, sporting goods, toys, signs).
Here are the most common manufacturing codes, with the exact labels of the Registraire des entreprises:
| Code | Official label (French, as filed with the Registrar) | In English |
|---|---|---|
| 1699 | Autres industries de produits en matière plastique | Other plastic products manufacturing |
| 1712 | Industrie de la chaussure | Footwear manufacturing |
| 1999 | Autres industries de produits textiles | Other textile products manufacturing |
| 2499 | Autres industries de l'habillement | Other clothing manufacturing |
| 2512 | Industrie des produits de scieries et d'ateliers de rabotage (sauf les bardeaux et les bardeaux fendus) | Sawmill and planing mill products (except shingles and shakes) |
| 2542 | Industrie des armoires et placards de cuisine et des coiffeuses de salle de bain en bois | Wooden kitchen cabinets and bathroom vanities |
| 2543 | Industrie des portes et fenêtres en bois | Wooden doors and windows |
| 2549 | Autres industries du bois travaillé | Other millwork |
| 2611 | Industrie des meubles de maison en bois | Wooden household furniture |
| 2699 | Autres industries du meuble et des articles d'ameublement | Other furniture and fixtures |
| 2819 | Autres industries d'impression commerciale | Other commercial printing |
| 2851 | Industrie du progiciel | Software products |
| 3029 | Autres industries de la fabrication d'éléments de charpentes métalliques | Other fabricated structural metal |
| 3062 | Industrie des matrices, des moules et des outils tranchants et à profiler en métal | Dies, moulds and metal cutting and shaping tools |
| 3081 | Ateliers d'usinage | Machine shops |
| 3099 | Autres industries de produits en métal | Other metal products |
| 3199 | Autres industries de la machinerie et de l'équipement | Other machinery and equipment |
| 3281 | Industrie de la construction et de la réparation d'embarcations | Boatbuilding and boat repair |
| 3359 | Autres industries du matériel électronique et de communication | Other electronic and communication equipment |
| 3542 | Industrie des produits de construction en béton | Concrete building products |
| 3799 | Autres industries des produits chimiques | Other chemical products |
| 3921 | Industrie de la bijouterie et de l'orfèvrerie | Jewellery and silverware |
| 3971 | Industrie des enseignes et étalages | Signs and displays |
| 3999 | Autres industries de produits manufacturés | Other manufactured products |
None of the 260 codes in the two sectors carries an asterisk: none is restricted to members of a professional order or to holders of a brokerage permit.
Do you make several products? Your first code is that of the manufacturing activity that brings in most of your revenue; the declaration provides for your two main activities, in order of importance. Has your production changed? The code is corrected with an updating declaration.
All codes are in our CAE search tool, filtered on manufacturing or on food and beverages.
Which CAE code applies to making food or beverages?
The “Food and beverage manufacturing” sector has 24 CAE codes, from 1011 to 1141: meat, fish, fruit and vegetables, dairy, grains, bakery, confectionery and beverages.
The codes fall into these groups:
- 1011 to 1021: meat, poultry and fish;
- 1031 to 1039: fruit and vegetables;
- 1041 to 1049: dairy products;
- 1051 to 1072: flour milling, cereals, animal feed, biscuits and bakery;
- 1081 to 1099: sugar, confectionery, tea and coffee, pasta, snack foods and other food products;
- 1111 to 1141: soft drinks, spirits, beer, wine and cider.
Here are all 24 codes, with the exact labels of the Registraire des entreprises:
| Code | Official label (French, as filed with the Registrar) | In English |
|---|---|---|
| 1011 | Industrie de l'abattage et du conditionnement de la viande (sauf la volaille) | Meat slaughtering and processing (except poultry) |
| 1012 | Industrie de l'abattage et du conditionnement de la volaille | Poultry slaughtering and processing |
| 1019 | Industrie des boyaux à saucisses naturels | Natural sausage casings |
| 1021 | Industrie de la transformation du poisson | Fish processing |
| 1031 | Conserveries de fruits et légumes | Fruit and vegetable canning |
| 1032 | Industrie des fruits et légumes congelés | Frozen fruit and vegetables |
| 1039 | Industrie des produits alimentaires à base de fruits et légumes | Fruit and vegetable food products |
| 1041 | Industrie du lait de consommation | Fluid milk |
| 1049 | Autres industries de produits laitiers | Other dairy products |
| 1051 | Meuneries | Flour milling |
| 1052 | Industrie des mélanges à base de farine et des céréales de table préparées | Flour mixes and prepared breakfast cereals |
| 1061 | Industrie des aliments pour animaux | Animal feed |
| 1071 | Industrie des biscuits | Biscuits and cookies |
| 1072 | Industrie du pain et des autres produits de boulangerie-pâtisserie | Bread and other bakery products |
| 1081 | Industrie du sucre de canne et de betterave | Cane and beet sugar |
| 1083 | Industrie des confiseries et du chocolat | Confectionery and chocolate |
| 1091 | Industrie du thé et du café | Tea and coffee |
| 1092 | Industrie des pâtes alimentaires | Pasta |
| 1093 | Industrie des croustilles, des bretzels et du maïs soufflé | Potato chips, pretzels and popcorn |
| 1099 | Autres industries de produits alimentaires | Other food products |
| 1111 | Industrie des boissons gazeuses | Soft drinks |
| 1121 | Industrie des alcools destinés à la consommation | Distilled beverage alcohol (spirits) |
| 1131 | Industrie de la bière | Beer (brewing) |
| 1141 | Industrie du vin et du cidre | Wine and cider |
Each beverage has its own code: 1131 for beer, 1141 for wine and cider, 1121 for distilled beverage alcohol and 1111 for soft drinks. You make several? The order follows your revenue: a cidery that also produces some spirits declares 1141 first, then 1121.
The CAE code describes what your business does; it is neither a permit nor an authorization. Permits specific to making and selling food or beverages are checked with the relevant body.
Which CAE code fits a machine shop or a contract subcontractor?
Several labels cover work done for other businesses: machine shops, custom coating, contract dyeing and finishing, contract clothing manufacturing.
If you process your clients’ parts or fabrics rather than sell your own products, look at these codes first:
- 3081 — Ateliers d'usinage (machine shops);
- 3041 — Industrie du revêtement sur commande de produits en métal (custom coating of metal products);
- 3062 — Industrie des matrices, des moules et des outils tranchants et à profiler en métal (dies, moulds and metal cutting and shaping tools);
- 1992 — Industrie de la teinture et du finissage à façon de produits textiles (contract textile dyeing and finishing);
- 2435 — Industrie de la confection à forfait de vêtements pour hommes (contract tailoring of men’s clothing);
- 2446 — Industrie de la confection à forfait de vêtements pour femmes (contract tailoring of women’s clothing);
- 2454 — Industrie de la confection à forfait pour enfants (contract tailoring of children’s clothing);
- 2821 — Industrie du clichage, de la composition et de la reliure (platemaking, typesetting and bookbinding).
Which CAE code applies if no label describes your product?
First find the family of your material or product, then take its “Other…” code; as a last resort, 3999 Autres industries de produits manufacturés covers the rest.
The two sectors have 42 “Other…” codes, found in most families. A few examples:
- 1049 — Autres industries de produits laitiers (other dairy products);
- 1099 — Autres industries de produits alimentaires (other food products);
- 1599 — Autres industries de produits en caoutchouc (other rubber products);
- 1719 — Autres industries du cuir et des produits connexes (other leather and allied products);
- 2599 — Autres industries du bois (other wood industries);
- 2799 — Autres industries des produits en papier transformé (other converted paper products);
- 3059 — Autres industries des produits en fil métallique (other wire products);
- 3299 — Autres industries du matériel de transport (other transportation equipment);
- 3399 — Autres industries de produits électriques (other electrical products);
- 3599 — Autres industries de produits minéraux non métalliques (other non-metallic mineral products);
- 3912 — Autres industries des instruments et produits connexes (other instruments and related products).
Which CAE sector applies if you install, resell or serve what you make?
The code follows the activity that brings in most of your revenue: making belongs to this sector, installing to construction, reselling to trade, growing to agriculture and serving meals to food service.
Example: making ornamental metal products is 3039 Autres industries des produits métalliques d'ornement et d'architecture (other ornamental and architectural metal products); installing them at the client’s site is 4292 Installation d'éléments d'ornementation et autre pièces travaillées en métal (installation of ornamental and other metal work), in the construction sector. Likewise for bread:
- 1072 — Industrie du pain et des autres produits de boulangerie-pâtisserie (bread and other bakery products): you manufacture;
- 6013 — Boulangeries et pâtisseries (bakeries and pastry shops): your main activity is retail sales;
- 5218 — Commerce de gros de produits de boulangerie et de pâtisserie (bakery products wholesale): you mostly sell wholesale.
The neighbouring sectors:
- Construction: codes 4011 to 4499;
- Wholesale and import: codes 5011 to 5999, for example 5731 Commerce de gros de machines, matériel et fournitures pour l'industrie (wholesale of industrial machinery, equipment and supplies);
- Retail: codes 6011 to 6921, for example 6013 Boulangeries et pâtisseries (bakeries and pastry shops);
- Agriculture, forestry and resources: codes 0111 to 0929, including 0164 Érablière (maple syrup operation) and 0151 Culture des fruits (fruit growing); cutting timber is 0411 Exploitation forestière (sauf à contrat) (logging, except contract), sawing it is 2512;
- Restaurant, bar or hotel: codes 9111 to 9221, including 9214 Traiteurs (caterers).
You make and sell your products yourself, or you process part of your harvest? Declare both activities, the one that brings in the most first.
For public funding, our directory of business grants can be filtered by sector: choose “fabrication” or “transformation” to see the programs aimed at these activities, alongside those open to all.
Ready to start your business?
Complete online incorporation: articles of incorporation, initial declaration with the REQ and your NEQ — $497 all-in, government fees included.
Frequently asked questions about manufacturing and food processing businesses
Does a business that publishes and sells its own software belong to the manufacturing sector?
It can: in our CAE tool, code 2851 Industrie du progiciel (software products) is classified under “Manufacturing”. It covers software sold as a product; if most of your revenue comes from IT services provided to clients, the code is rather 7721 Services d’informatique (computer services).
Does a repair shop belong to the manufacturing sector?
Usually not: in our CAE tool, furniture repair shops (6213) and household appliance repair shops (6223) are classified under “Retail”, and 9949 Autres services de réparation (other repair services) under “Other services”. Exceptions: shipbuilding and ship repair (3271) and boatbuilding and boat repair (3281) stay under “Manufacturing”.
Can a craftsperson working in a small workshop declare a code from this sector?
Yes: the CAE code describes what the business does, not its size, and the word “Industrie” in the labels does not only mean factories. A jewellery maker declares 3921 Industrie de la bijouterie et de l’orfèvrerie (jewellery and silverware), a cabinetmaker 2611 Industrie des meubles de maison en bois (wooden household furniture), a small baker 1072 Industrie du pain et des autres produits de boulangerie-pâtisserie (bread and other bakery products), just as a large plant in the same field would.
A subcontractor makes my products for me: which code do I declare?
The code describes what your business actually does. If most of your revenue comes from selling products someone else makes for you, a wholesale or retail code often describes your activity better than a manufacturing code.
Does fish processing belong to manufacturing or to fishing?
To manufacturing: 1021 Industrie de la transformation du poisson (fish processing) is in “Food and beverage manufacturing”. Fishing itself and fish farming (codes 0311 to 0321) are classified in agriculture in our CAE tool.
Is animal feed part of food processing?
Yes, for manufacturing: 1061 Industrie des aliments pour animaux (animal feed manufacturing). Reselling animal feed made by others belongs rather to wholesale, with 5931 Commerce de gros d’aliments pour animaux (animal feed wholesale).
How can I see which CAE code other manufacturers in my field declare?
Look them up by name in the enterprise register: it is public, and each corporation’s entry shows its main activities with their code. It is a good benchmark when you hesitate between two similar labels.