Sector-Specific Measures

All businesses have the same tax obligations when it comes to consumption tax returns, income tax returns, information returns and source deductions and employer contributions. However, businesses and other bodies that operate in certain fields of activity and corporations that issue flow-through shares must also comply with sector-specific measures to ensure they respect the law and benefit from certain rights they have.

Restaurant sector

Operators of restaurant establishments (bars, restaurants or catering businesses) must comply with tax measures that are unique to their field of activity. This section contains information about mandatory billing as well as the tools we have made available to persons subject to mandatory billing measures so that they may stay informed regarding exemptions granted, their obligations and the use of sales recording modules, for example.

Learn more about obligations stemming from mandatory billing in the restaurant sector

Mining tax

Corporations that operate a mine in Québec must file a mining tax return and can take advantage of certain tax measures.

Learn more about the mining tax

Logging operations

Corporations that carry out logging operations in Québec must file a return with respect to their logging operations and can take advantage of certain tax measures. This section is available in French only.

Learn more about the obligations of corporations that carry out logging operations in Québec

Farm property tax credit

Revenu Québec is no longer responsible for paying the farm property tax credit.

Learn more about the farm property tax credit

Operation of a system

Corporations operating an electric power system, a gas distribution system or a telecommunications system must file a public utilities tax return. This page is available in French only.

Learn more about the obligations of corporations operating an electric power system, a gas distribution system or a telecommunications system in Québec

Issuing flow-through shares

RL-11 slips must be filed by every development corporation that has entered into a written agreement with investors to issue flow-through shares. This page is available in French only.

Learn more about the obligations of development corporations that issue flow-through shares

Uber drivers

Implementation of the measures set out in the agreement between Revenu Québec and Uber.

Learn more about the special measures for Uber drivers