438 – Annual registration fee for the enterprise register
If you are registered in the enterprise register under the Act respecting the legal publicity of enterprises, you must update the information in the register and pay an annual registration fee.
Check your information in the enterprise register at Québec.ca.
If the information in the enterprise register is correct, check “Yes” on line 436 of your return and enter your Québec enterprise number (NEQ) on line 437.
If any of the information is incorrect, or if you declared bankruptcy, check "No" on line 436, enter your Québec enterprise number (NEQ) on line 437 and use the appropriate online service at Québec.ca to file an annual updating declaration in the enterprise register. Note that the service and onscreen instructions are in French only, but you can consult courtesy translation RE-401-T for information purposes.
If you have ceased your business operations in Québec, you must use the appropriate online service at Québec.ca to apply for the cancellation of an enterprise's registration. The service and onscreen instructions are in French only. If you were still listed in the enterprise register on January 1, 2025, you must pay the annual registration fee. However, if you filed a declaration of cancellation before January 1, 2025, you do not have to pay the fee.
Annual registration fee
Enter the annual registration fee for a sole proprietorship for 2025 on line 438 of your return. To find out how much the fee is, see the Registraire des entreprises fees at Québec.ca.
You do not have to pay a fee for the year in which you registered for the first time or for the following year. For example, if you registered for the first time in 2024 or 2025, you do not have to pay the fee for 2025.
For more information about the Registraire des entreprises, call Entreprises Québec at one of the following numbers:
- 418 644-0075 (Québec City area);
- 1 800 644-0075 (toll-free elsewhere in Canada or the United States); or
- 1 418 644-0075 (long-distance charges apply elsewhere in the world).