Your Obligations

As a self-employed person, you have obligations to meet at every step in your business's life cycle.

You must be aware of the responsibilities that come with:

You may also be affected by obligations concerning the Attestation de Revenu Québec and specific fields of activity.

Details concerning small suppliers

As a rule, you must register for the GST and QST if you carry on commercial activities in Québec. However, there are exceptions. See Details Concerning Small Suppliers.

Remittance Schedules

To avoid being charged penalties and interest, you must make your payments of consumption taxes, source deductions and employer contributions by the prescribed deadlines. See the remittance schedules that apply to your situation. If you make instalment payments, consult the Making Instalment Payments page.

Keeping Registers and Books of Account

If you carry on a business, or are required to deduct, withhold or collect an amount under fiscal law, you must keep adequate registers and books of account, including an annual inventory.

The Canada Business Network website provides a great deal of useful information about bookkeeping and accounting.

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