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The Charter of the French language and its regulations govern the consultation of English-language content.

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Citizens
Learn about income tax returns, consumption taxes, and the programs and credits for individuals, self-employed persons and members of a partnership.Find out more
Businesses
Learn about the tax obligations and rights of corporations, partnerships, trusts and organizations that carry out activities in Québec.Find out more
Représentants Professionnels
Obtenez des renseignements sur les responsabilités et les obligations fiscales des représentants professionnels ainsi que sur Mon dossier pour les représentants professionnels.Find out more
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Learn about our partnerships with product developers for our fields of activity, with SRM installers and with QESI promoters, trustees and mandataries.Find out more
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Definitions

Trust operating a commercial enterprise

A trust that carries on an organized economic activity in order to make a profit.

Note

Note

Business trusts, investment trusts and real estate investment trusts are all considered to be trusts operating a commercial enterprise.

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Trust operating a commercial enterprise

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