Declaration of Registration of a Legal Person in Quebec

If you plan to incorporate your business, you must first familiarize yourself with the legal procedures to follow. All for-profit businesses that decide to incorporate must be sure to follow every step of the process in order to be in compliance. One of these key steps is the declaration of registration, which formalizes the enterprise's presence in the Quebec enterprise register.

Why is this declaration required? How do you file it, and what are the applicable deadlines? The experts at T2inc guide you through these questions and support you throughout the incorporation process.

Definition of a Legal Person

A legal person is a juridical structure that is legally distinct from its owners. It is recognized by law and is capable of holding rights and obligations, particularly in fiscal and administrative matters.

There are three main legal structures for businesses in Quebec:

• Sole proprietorship
• Partnership
• Corporation

According to section 2188 of the Civil Code of Quebec, a corporation is the only for-profit business structure that constitutes a legal entity. As such, it has its own legal personality and is subject to specific legal and administrative obligations.

What Is a Declaration of Registration in Quebec?

A declaration of registration is a mandatory filing submitted to the Registraire des entreprises du Quebec (REQ) when an enterprise is created or begins carrying on activities in Quebec. Its purpose is to consolidate essential information about the enterprise in the Quebec enterprise register and make that information publicly available to government authorities, business partners, and the public.

This declaration confirms key details such as:

• The enterprise's legal name
• The nature of its activities
• The address of its head office
• The identity of its directors and shareholders

Once the declaration of registration is completed, the enterprise is assigned a Quebec Enterprise Number (NEQ), which it uses to identify itself to the Registraire des entreprises and other government agencies. The declaration of registration therefore constitutes the enterprise's initial registration filing and gives rise to ongoing legal obligations throughout its existence. It is one of the vital steps to take to incorporate a company in Quebec.

How to File a Declaration of Registration

Filing a declaration of registration is a relatively straightforward administrative process. In most cases, the declaration is completed online through the Registraire des entreprises du Quebec (déclaration initial d'une personne morale, available in French only).

For corporations constituted in Quebec, registration is generally carried out automatically upon filing the articles of incorporation. In other situations, the enterprise must file its declaration of registration directly using the REQ's online services.

When Must the Declaration of Registration Be Filed?

After registering your business, you have 60 days to file your initial declaration with the registration office free of charge. After this period, late filing penalties apply.

Failure to comply with this obligation may result in financial penalties, as well as administrative or penal sanctions. It is therefore essential to complete the declaration of registration within the prescribed timeframe to remain compliant with Quebec regulations.

T2inc.ca can help you incorporate your business in Quebec

The declaration of registration is a key step in the process of incorporating and operating a business in Quebec. Filing this declaration accurately and on time is essential to ensure the enterprise is properly registered and recognized by government authorities.

Our tax accountants specializing in SMEs provide tailored, efficient, and professional support throughout the incorporation process and beyond. Contact T2inc.ca today and let us help you meet your legal and administrative obligations with confidence.