Quebec Annual Updating Declaration (REQ): Deadlines, Penalties and Striking Off
Every business registered with the Quebec Enterprise Register must generally file an annual updating declaration (déclaration de mise à jour annuelle) — even if nothing has changed. In 2026, filing late triggers a penalty of 50% of the annual registration fee, and missing two consecutive declarations can get a business struck off the register — and, for a Quebec corporation, dissolved.
This guide takes a close look at one specific register obligation: the annual update. For the big picture on the REQ, the NEQ and your other obligations, see our complete guide to the Quebec Enterprise Register.
Who has to file an annual updating declaration?
Every business registered with the REQ must generally file an annual updating declaration each year: registered sole proprietorships, partnerships, Quebec corporations, non-profit legal persons, and federal or foreign corporations registered because they carry on activities in Quebec.
Two points that often catch entrepreneurs off guard:
- The obligation applies even when nothing has changed. The declaration exists to confirm that the information in the register is accurate; having nothing new to report does not exempt you from filing.
- A federal Canada inc. active in Quebec is not off the hook. It must file both its federal annual return with Corporations Canada and its annual update with the REQ. Two registers, two obligations.
The declaration is filed with payment of the annual registration fee (droits annuels d'immatriculation): $106 in 2026 for a Quebec corporation, $63 for a partnership and $41 for a sole proprietorship. The fee is generally payable by any business registered on January 1 — including in the year it winds down its activities.
When to file the declaration according to your legal form?
The filing period depends on your legal form. As a general rule, a sole proprietorship or a partnership files its declaration between January 1 and June 15, while a legal person — including a corporation — files between May 15 and November 15, unless the declaration is filed together with its income tax return.
| Legal form | General 2026 filing period |
|---|---|
| Sole proprietorship (not filed with the tax return) | January 1 to June 15 |
| Partnership | January 1 to June 15 |
| Legal person, including corporations (not filed with the tax return) | May 15 to November 15 |
| Corporation filing through its income tax return | Generally within 6 months after the end of its taxation year |
The number one cause of penalties is not bad faith — it is simply forgetting. Add your business's filing period to your calendar with a reminder one month before it closes. For a corporation that files through its tax return, the deadline tracks the income tax return — which makes your accountant your best ally.
How does it pair with the income tax return (CO-17, line 39)?
A corporation whose register information is accurate can generally file its annual update simply by ticking the box at line 39 of its Quebec corporation income tax return (form CO-17). The annual registration fee is then paid along with the tax return, with no separate filing with the Registrar.
The mechanism is simple, but it comes with one important limit:
- "Yes" at line 39: you are confirming that all the information entered in the register is accurate. The annual updating declaration is deemed filed.
- Something needs to change? Ticking a box is no longer enough. You must then file an updating declaration with the Registrar containing the corrected information — notably for a change of address, director or ultimate beneficiary.
The same pairing exists for individuals in business, on the corresponding line of the personal income tax return.
Filing through the tax return is a filing method, not an exemption. If your corporation ticks "Yes" while the register holds outdated information, the declaration is inaccurate — and an up-to-date REQ file is exactly what banks, clients and general contractors check.
What should you review before submitting your declaration?
Before confirming that everything is accurate, review the information that most often changes without anyone thinking of the register: the head office and elected domicile addresses, the directors currently in office, the principal shareholders, the ultimate beneficiaries, the trade names actually in use and the declared business activities.
The most common oversights in practice:
- A director who left months ago still appears in the register — and their apparent responsibility remains on public display;
- An ultimate beneficiary whose situation has changed: percentage of control, the date a person became or ceased to be one, the type of control exercised;
- A home address displayed publicly when a valid business address could replace it in the register;
- An abandoned trade name never removed, or a new name used publicly but never declared;
- A head office move announced to clients and the bank… but never to the Registrar.
A director change, incidentally, is recorded in both places: in the public register through your declaration, and internally through a resolution and the register of directors in the minute book.
The full list of what appears in a company's register file is detailed in our REQ guide.
Late penalties in 2026: what does it cost?
An annual updating declaration filed after the prescribed period triggers a penalty equal to 50% of the annual registration fee. For a Quebec corporation, that means $53 on top of the $106 fee. Additional penalties pile on if the fee itself remains unpaid.
| Legal form | 2026 annual registration fee | Late penalty (50%) | Total owed when late |
|---|---|---|---|
| Corporation (Quebec inc.) | $106 | $53 | $159 |
| Partnership | $63 | $31.50 | $94.50 |
| Sole proprietorship | $41 | $20.50 | $61.50 |
And if the annual fee goes unpaid, the meter keeps running: a penalty of 5% of the unpaid balance applies, plus 1% per full month of delay, up to a maximum of 12 months.
Let's be honest: the dollar amount is modest. The real cost of a file in default lies elsewhere — a "default" status visible to anyone consulting the register, then the chain of events leading to the notice of default and to being struck off. That mechanism is the one worth understanding.
The notice of default: the Registrar's final warning
The notice of default (avis de défaut) is the formal warning the Registrar sends when a business has failed to file two consecutive annual updating declarations. From that notice, the business generally has 60 days to bring its file back into good standing, failing which the Registrar can strike its registration off the register.
In practice, fixing the situation within the deadline generally means:
- Filing the missing annual declarations for each year in default;
- Paying the unpaid annual fees along with the penalties that have accumulated;
- Updating any information that has become inaccurate in the meantime (address, directors, ultimate beneficiaries).
A notice of default can also result from other breaches of the legal publicity rules — for example, failing to respond within 60 days to a request for information from the Registrar.
Many notices of default go unanswered for a mundane reason: the address in the register is no longer valid, so the notice is never read. It is the perfect vicious circle — the outdated information that should have been corrected is precisely what prevents the warning from getting through. Keep your correspondence address up to date, first and foremost.
Struck off the register: what happens when a business is removed?
Being struck off ex officio (radiation d'office) is the ultimate sanction: the Registrar cancels the registration of a business that has not fixed its situation within 60 days of the notice of default. For a Quebec corporation, the consequence is major: being struck off triggers the dissolution of the legal person.
The full escalation looks like this:
| Stage | What happens |
|---|---|
| 1st annual declaration missed | Penalty of 50% of the annual registration fee; the file is in default |
| 2nd consecutive declaration missed | The Registrar can begin the striking-off process |
| Notice of default | The business generally has 60 days to file the missing declarations and pay what is owed |
| Struck off (radiation d'office) | "Struck off" status in the register; for a Quebec inc., dissolution of the legal person |
The practical consequences of being struck off reach well beyond the register status:
- For a Quebec corporation: the company is dissolved — it ceases to exist as a legal person, with everything that raises for its contracts, bank accounts and assets, depending on the situation;
- For any business: no way to update its file, an immediate credibility hit with the banks, clients and general contractors who consult the register, and complications in ongoing business relationships;
- The liabilities do not vanish: accumulated annual fees and penalties generally remain payable.
One important nuance: being struck off ex officio (imposed) should not be confused with striking off on request (radiation sur demande), the voluntary step taken by a business that is winding down its activities.
How do you reinstate a struck-off company? The revocation of striking off
A corporation struck off ex officio can generally apply to the Registrar for a revocation of striking off (révocation de radiation). In 2026, the application costs $134 with regular processing ($201 with priority processing), on top of filing every missing annual declaration and paying the accumulated annual fees and penalties.
| Step in the process | 2026 details |
|---|---|
| Application for revocation of striking off | $134 ($201 with priority processing) |
| Missing annual updating declarations | Must be filed for each missed year |
| Unpaid annual registration fees | Payable for each year, plus late penalties |
| Effect of the revocation | The company resumes its existence, is deemed never to have been dissolved and keeps its NEQ |
The retroactive effect is the great advantage of revocation: the company is deemed never to have been dissolved or struck off, which preserves the legal continuity of its contracts and its history. The total bill, however, depends on how many years are in default — a few hundred dollars for a recent file, more once the years and penalties pile up.
Depending on your situation, two paths are worth comparing: reinstating the old company (worthwhile if it holds contracts, assets or a credit history worth preserving) or incorporating a new one (often simpler when the old structure no longer has any real value). Our guide to the cost of incorporating in Quebec in 2026 puts precise numbers on the second option; for a complex file — assets devolved to the State, litigation, tax debts — a lawyer or tax specialist remains the right resource.
Old company struck off and dissolved? Starting fresh is sometimes simpler
When the old structure has no assets or contracts worth preserving, incorporating a new Quebec corporation can be faster than catching up on years of declarations. Incorp-Québec prepares and files your complete file for $497 all-in, government fees included.
FAQ — Frequently asked questions about the REQ annual declaration
Do I have to file an annual updating declaration even if nothing has changed?
Yes, generally. The declaration exists precisely to confirm, each year, that the information in the register is accurate. A corporation whose file is up to date can do so simply by ticking the box at line 39 of its CO-17 return.
How much does the annual updating declaration cost in 2026?
The declaration itself is filed with payment of the annual registration fee: $106 for a Quebec corporation, $63 for a partnership and $41 for a sole proprietorship. Priority processing is available for an additional fee.
What is the penalty for filing my annual declaration late?
A penalty of 50% of the annual registration fee generally applies: $53 for a corporation, on top of the $106 fee. If the fee remains unpaid, a further penalty of 5% of the balance is added, plus 1% per full month of delay, up to 12 months.
What is a notice of default from the Quebec Enterprise Registrar?
It is the formal warning sent when a business has missed two consecutive annual declarations or breached certain obligations. The business then generally has 60 days to file the missing declarations and pay what is owed, failing which the Registrar can strike it off the register.
What happens if my company is struck off in Quebec?
Its registration is removed from the register and, for a Quebec corporation, being struck off ex officio triggers the dissolution of the legal person. Accumulated fees and penalties generally remain payable, and the "struck off" status is publicly visible to your clients and partners.
How do I reinstate a company that was struck off in Quebec?
By filing an application for revocation of striking off with the Registrar: $134 in 2026 ($201 with priority processing), together with the missing annual declarations and payment of the fees and penalties owed. Once the revocation is granted, the company is deemed never to have been dissolved and keeps its NEQ.
Can I file my annual declaration at the same time as my tax return?
Yes, provided no changes are needed. A corporation ticks the appropriate box at line 39 of form CO-17 and pays its annual registration fee with its income tax return. If any information needs to change, you must instead file an update with the Registrar.
Does a federal corporation registered in Quebec also have to file this declaration?
Yes, generally. A Canada inc. active in Quebec carries both obligations: the federal annual return with Corporations Canada ($12 online) and the annual updating declaration with the REQ, with the annual registration fee for its category.
Launching your business? Start the first year on the right foot
The best way to never see a notice of default is a file built properly from day one: accurate information in the register, an initial declaration filed on time and an annual deadline in your calendar. Our Quebec Incorporation page walks through the complete process of creating a corporation.
Incorporate your business for $497, government fees included
Articles of incorporation, initial declaration with the REQ and NEQ: Incorp-Québec prepares and files your complete file from a form of about 20 minutes. An accurate file from day one means an annual update with no surprises.