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.

Mandatory billing

Mandatory billing mesures apply in the restaurant sector (bars, restaurants, caterers, etc.) and the remunerated passenger transportation sector.

Learn more about the mandatory billing

Remunerated passenger transportation dues

The remunerated passenger transportation dues collected on each trip made must be reported and remitted to Revenu Québec

Learn more about collecting and reporting the remunerated passenger transportation dues

Mining tax

All operators of a mine located 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

Operation of a system

All operators of 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

Development corporations that have entered into a written agreement with investors to issue flow-through shares must file RL-11 slips. This page is available in French only.

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

Transfer of an immovable (special duties)

In certain cases, a person that purchases an immovable or receives one through a transfer must file a notice of disclosure with the municipality where the immovable is located. Otherwise, they may have to pay a special duty.

Learn more about the transfer of an immovable

Money-services businesses

Any person or entity that operates a money-services business for payment must hold a licence and is subject to a number of rules.

Learn more about the obligations of money-services businesses

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