How do you start a wholesale or import business in Quebec?
Choose a wholesale trade CAE code, incorporate the business, obtain your customs numbers and financial security, then check the federal licence required for your product.
Wholesaler, distributor or importer: this guide covers the whole “Wholesale and import” sector (Commerce de gros et importation) of the Registraire des entreprises. To import as a corporation, you need four identifiers — NEQ, federal Business Number (BN9), RM import-export account and registration on the CARM portal — plus your own financial security and, depending on the product, a federal licence. Since January 1, 2026, the customs broker's number can no longer clear goods on your behalf: this guide sets out the exact, up-to-date path.
Which CAE code for a wholesale or import business?
Pick the wholesale trade code for the product family that generates most of your revenue; the sector has 92 codes, from 5011 to 5999.
The sector's labels are grouped by product family: farm products, food and beverages, clothing and fabrics, household goods, vehicles and parts, metals and building materials, machinery and equipment, waste and scrap materials, then miscellaneous goods. Most importer-wholesalers fit here. Here are the most common codes, with their official labels:
| Code | Official label (French, as filed with the Registrar) | In English |
|---|---|---|
| 5019 | Autres types de commerce de gros de produits agricoles | Other wholesale trade in farm products |
| 5219 | Autres types de commerce de gros de produits alimentaires | Other wholesale trade in food products |
| 5222 | Commerce de gros de boissons alcooliques | Wholesale trade in alcoholic beverages |
| 5223 | Grossistes-distributeurs d'autres produits alimentaires spéciaux | Wholesaler-distributors of other specialty food products |
| 5232 | Commerce de gros de savons et de produits de toilette | Wholesale trade in soaps and toiletries |
| 5314 | Commerce de gros de chaussures | Wholesale trade in footwear |
| 5316 | Grossistes-distributeurs de vêtements et d'accessoires vestimentaires | Wholesaler-distributors of clothing and clothing accessories |
| 5321 | Commerce de gros de tissus | Wholesale trade in fabrics |
| 5421 | Commerce de gros de meubles de maison | Wholesale trade in household furniture |
| 5439 | Autres types de commerce de gros d'articles ménagers | Other wholesale trade in household goods |
| 5511 | Commerce de gros d'automobiles | Wholesale trade in automobiles |
| 5529 | Autres types de commerce de gros de pièces et accessoires pour véhicules automobiles | Other wholesale trade in motor vehicle parts and accessories |
| 5621 | Commerce de gros d'articles de quincaillerie | Wholesale trade in hardware |
| 5639 | Autres types de commerce de gros de matériaux de construction | Other wholesale trade in building materials |
| 5731 | Commerce de gros de machines, matériel et fournitures pour l'industrie | Wholesale trade in industrial machinery, equipment and supplies |
| 5744 | Commerce de gros d'ordinateurs, machines et matériel connexes et progiciels | Wholesale trade in computers, related machinery and equipment, and software packages |
| 5799 | Autres types de commerce de gros de machines, matériel et fournitures | Other wholesale trade in machinery, equipment and supplies |
| 5912 | Commerce de gros de ferraille et vieux métaux | Wholesale trade in scrap and used metals |
| 5922 | Commerce de gros de papeterie et fournitures de bureau | Wholesale trade in stationery and office supplies |
| 5941 | Commerce de gros de jouets, d'articles de fantaisie et de pièces pour feux d'artifice | Wholesale trade in toys, novelties and fireworks |
| 5942 | Commerce de gros d'articles de loisir et de sport | Wholesale trade in recreational and sporting goods |
| 5961 | Commerce de gros de bijoux et de montres | Wholesale trade in jewellery and watches |
| 5981 | Commerce de gros de marchandises diverses | Wholesale trade in general merchandise |
| 5992 | Commerce de gros de marchandise d'occasion (sauf machines et véhicules automobiles) | Wholesale trade in used goods (except machinery and motor vehicles) |
| 5999 | Autres types de commerce de gros | Other wholesale trade |
None of the sector's 92 codes carries an asterisk: none is restricted to members of a professional order. All 92 codes are in our lookup tool filtered on wholesale trade.
How to choose:
- Your real main activity: the code is the one for the activity that generates most of your revenue, not for a product you might add one day;
- “Other…” is not a failure: if nothing fits, take the “Autres types…” (Other) code of the right family, or 5999 — Other wholesale trade;
- A code, not an authorization: the CAE code is neither a permit nor an authorization — the product-specific requirements set out below still apply;
- Declared at incorporation, changeable afterwards: the code is declared in the corporation's initial declaration and corrected with an updating declaration if your activity changes.
Do you have to incorporate to become an importer?
No, no rule requires a corporation to import, but the official importer is liable for duties, taxes and assessments, and as a sole proprietor, that means your personal assets.
A sole proprietorship can obtain a BN9 and an RM account and import commercially. What the person who imports takes on, in black and white:
- Joint and several liability (2026): the official importer named on the detailed declaration is liable for the duties and taxes together with the owner of the goods, including retroactive reassessments established after a CBSA audit;
- Six-year record-keeping: origin, marking, purchase, costs, value, payment, resale — with a system of administrative monetary penalties for non-compliance;
- Product safety (CCPSA): incident report within 2 days, written report within 10 days, recall obligations, six years of documentation;
- Security in the entity's name: the CARM financial security must be posted in the name of the legal entity registered under the business number — your corporation, if you have one.
As a corporation, the legal entity holds the BN, the RM account and the security, and carries these obligations; as a sole proprietorship, all of this follows you personally, without limit. The shareholder, for their part, is not personally liable for the corporation's debts: that is limited liability (Martel, para. 1-30). That is the factual reason — not a sales pitch — why most importers choose to incorporate: our comparison of legal structures and our guide When should you incorporate in Quebec? lay out the full reasoning, and the incorporation costs guide puts a number on the investment ($397 in government fees, then $106 in annual rights to the Registrar). Incorp-Québec incorporates your import corporation for $497 all-in, government fees included.
If you remain a sole proprietorship, note that a trade name (one that does not include your first and last name) requires registration with the Registrar within 60 days.
What numbers do you need to import into Canada in 2026?
As a corporation, you need four, in this order: the NEQ, the federal Business Number BN9, the RM import-export program account, then registration on the CARM Client Portal.
- NEQ (Quebec): required if you operate as a corporation or under a trade name; issued by the Registrar of Enterprises when your corporation is formed ($397 in government fees) — see our guide to the Quebec Enterprise Register and our incorporation steps;
- BN9 (federal, 9 digits): for most new resident importers, it is obtained directly in the CARM Client Portal; non-residents and trusts go through the CRA;
- RM account (import-export): linked to your BN9, in the format
123456789RM0001; administered by the CBSA since October 21, 2024, and opened directly in the CARM portal; - CARM Client Portal: sign in with a GCKey or an Interac banking partner, with multi-factor authentication — personal profile first, then business registration and delegation of access. The portal and its official guides are on the CBSA website.
The CBSA does not indicate any fees for the BN9, the RM account or the portal, and does not publish an official processing time: open your RM account well before your first planned import.
What does CARM change for an importer in 2026?
It requires your own financial security for release prior to payment, bans clearing goods under the broker’s BN and applies late penalties again.
CARM (CBSA Assessment and Revenue Management, or GCRA in French) has been the CBSA's official system for duties and taxes since October 21, 2024. Three changes affect new importers directly: the requirement for your own financial security for release prior to payment (since May 20, 2025), the ban on using the broker's BN (January 1, 2026) and the return of late penalties (January 31, 2026).
At the heart of the system is release prior to payment (RPP): getting your goods across the border and paying duties and taxes later, based on your statement of account. Without RPP, you pay everything before each release. And since May 20, 2025, the security must be your own — posted in the name of the legal entity registered under the business number, never the broker's.
| RPP Security (per RM account) | 2026 Rule |
|---|---|
| Base requirement | Highest monthly balance of duties and taxes (GST included) over the past 12 months |
| Surety bond | 50% of the requirement, minimum $5,000 — every dollar of bond covers two dollars of debt |
| Cash deposit | 100% of the requirement, no minimum |
| New importer with no history | Self-assessment based on your import projections |
| Cap | $10M per RM account; combining both forms is allowed |
| Annual review | Reference period from October 20 to October 19; new requirement must be met by January 15 |
A minimum $5,000 bond thus covers up to $10,000 in monthly duties and taxes. The portal alerts you at 75% and 100% of security usage, and the CBSA can suspend the RPP privilege. Watch out with the cash deposit: if your requirement goes down, the difference becomes a credit on your CARM account, disbursed only once the prescribed conditions are met — do not treat it as a freely refundable amount.
One last change: the grace period is over. No late penalties were imposed from October 21, 2024 to January 30, 2026; since January 31, 2026, overdue balances are penalized and accrue interest.
What taxes and duties are paid at customs clearance?
The CBSA collects the 5% GST and customs duties at clearance, while QST is not collected at the border on commercial imports.
GST is calculated on the value for duty plus customs duties, on taxable commercial goods. For QST: a registrant who imports goods exclusively for its commercial activities has no QST to pay; in other cases, self-assessment applies.
For customs duties, there is no “typical” rate: everything depends on how your product is classified under the Harmonized System (HS) and the tariff treatment based on the country of origin — the default MFN rate, or a preferential rate under an agreement like CUSMA, supported by proof of origin. The CBSA's step-by-step import guide covers these steps; a licensed customs broker is an optional agent, with fees set by private contract.
On the resale side: as soon as your taxable sales exceed $30,000 over a calendar quarter or the previous four quarters, registering for the GST and QST files is mandatory — and voluntary registration before that threshold lets you recover the GST paid at the border as an input tax credit (ITC). Our GST/QST tax numbers guide details the process; our GST/QST calculator works out your resale prices.
What licences are required, depending on the imported product?
Many products require a federal licence or declaration before the first import, and it is the importer, not the supplier or the broker, who is responsible for it.
The most common cases: food, cosmetics, natural health products, medical devices, textiles and supply-managed products.
| Imported product | Federal requirement | Key point |
|---|---|---|
| Food | Safe Food for Canadians Licence (SFCL), via the My CFIA portal | Valid for 2 years; the current fee is about $300, indexed every March 31 — check the amount in effect. Must be valid at the time of import |
| Cosmetics | Cosmetic notification to Health Canada | No prior licence, but mandatory notification within 10 days of the first sale in Canada |
| Natural health products | Site licence (the importer must hold it) | Each product must also have its own product licence (NPN) |
| Medical devices | Medical Device Establishment Licence (MDEL) for the commercial importer | Limited exemptions (personal use, certain Class I cases) |
| Textiles and clothing | Bilingual fibre content disclosure label | Importing without a label is prohibited; labelling in Canada is possible with prior notice to the Competition Bureau |
| Dairy products, poultry, eggs (supply management) | Import licence + tariff rate quota allocation | Outside the quota, duties are much higher and make importing commercially difficult |
Toys and everyday consumer products do not require a prior licence, but the Canada Consumer Product Safety Act prohibits importing any dangerous product and imposes reporting and recall obligations, detailed in the section Do you have to incorporate to become an importer?
What are the steps, from incorporation to your first import?
The path boils down to seven steps, to complete before ordering your first shipment, because no official timeline is published for the federal registrations.
For the incorporation itself, see our incorporation steps.
- Incorporate the corporation and obtain the NEQ — articles filed with the Registrar of Enterprises: $397 in government fees doing it yourself, or $497 all-in with Incorp-Québec (articles, initial declaration, numbered company and government fees included). See our page on incorporating in Quebec online.
- Open the business bank account — with the certificate of incorporation and the NEQ.
- Obtain the BN9 and open the RM account in the CARM Client Portal — sign in with GCKey or Interac, multi-factor authentication, personal profile, then business registration.
- Choose your duty and tax payment method — your own financial security for release prior to payment (50% bond, minimum $5,000, or a 100% deposit), with self-assessment based on your projections if you are just starting out; otherwise, full payment before each release.
- Check the requirements specific to your product — SFCL licence (food), cosmetic notification, NHP site licence, MDEL, bilingual textile labelling, tariff rate quotas: everything must be in order before the container leaves.
- Classify your goods — HS number, origin and tariff treatment (proof of origin if you are claiming a free trade agreement); a licensed broker can take care of this — it is optional.
- Import, declare and keep records — declaration in CARM, 5% GST at customs clearance, payment based on your statement of account, GST/QST registration for resale, and keeping all records for six years.
Step 1, handled for $497 all-in
Your import corporation incorporated with the Registrar of Enterprises: a form of about 20 minutes, articles prepared and verified, initial declaration and the $397 government fee included. The Complete package at $697 adds the official name, GST/QST and source deductions registrations, and express service.
Which mistakes block importers in 2026?
The five costliest mistakes: relying on the broker’s BN, ignoring the financial security, paying late, ordering before the licence and importing without a quota.
- Relying on the broker's BN. Prohibited since January 1, 2026 for the release and declaration of commercial goods. Without your own BN, RM account and CARM registration, the shipment stays stuck or gets sent back, with late-declaration penalties.
- Ignoring the financial security. Since May 20, 2025, there is no release prior to payment without your own security. The alternative — paying duties and GST before each release — ties up your goods and your working capital.
- Assuming the grace period is still on. Since January 31, 2026, late-payment penalties and interest again apply to overdue CARM balances.
- Ordering food before you have the SFCL licence. The licence must be valid at the time of import, and the CFIA verifies this at customs clearance. The same logic applies to the NHP site licence and the MDEL.
- Touching supply-managed goods without a quota. Dairy products, poultry, eggs: without a tariff rate quota allocation, the rates outside the access commitment make importing commercially prohibitive — and an import licence is still required.
Which grants are available for a wholesale or import business?
A few programs target this sector, notably for exporting, on top of those open to all incorporated businesses; their conditions must be checked program by program.
Each program is detailed in our business grants guide.
3 funding programs specifically target your sector — on top of 22 programs open to all incorporated businesses (start-up financing, wage subsidies, tax credits, regional loans).
- CanExport PMEsubvention Aide financière de 10 000 $ à 50 000 $ CA par projet, à hauteur de 50 % des coûts admissibles (part du demandeur entièrement…
- ESSORprêt Programme en cinq volets. Pour le volet 2 (productivité et expansion), le plus courant pour les PME : prêt, prêt sans intérêt…
- Programme de garanties d'exportations (EDC)prêt Garantie de prêt (non une subvention) qu'EDC accorde à l'institution financière de l'entreprise, jusqu'à 25 millions $ US au…
Explore all 47 programs and their conditions →
Amounts are indicative — check each program’s official page (links in the guide; program details in French).
Selling retail, manufacturing or transporting: which guide should you read?
If you mostly sell to consumers, make the goods yourself, transport them or clear customs for others, your main CAE code is in a neighbouring sector, with its own guide.
- Online store: importing to resell online? This guide covers the customs side; for the sales structure, see our guide to incorporating an online store in Quebec.
- Vehicles: wholesale trade in automobiles (5511), trucks and buses (5512) and parts (5521 to 5529) belongs to this sector; if you sell vehicles, also read our vehicle dealer guide.
- Retail trade: do you mostly sell to consumers, in a store or online? Your codes form a separate sector: see our retail business in Quebec guide.
- Manufacturing: do you make or process what you sell yourself, food included? Your main code is in the manufacturing sector: see our guide to the manufacturing or food processing business.
- Transportation and storage: do you carry or store other people's goods without buying them? Codes 4592 — Services to freight forwarders (Services aux commerces transitaires) and 4799 — Other storage services (Autres services d'entreposage) belong to the transportation sector: see our transportation business guide.
- Customs broker: clearing goods for your clients is code 7794 — Customs brokers (Courtiers en douane), in the services sector: see our consulting services guide.
Incorp-Québec is an incorporation document preparation service: we prepare and file your incorporation documents (NEQ). The customs steps — BN9, RM account, CARM portal, financial security, product-specific licences — are carried out by you with the federal agencies.
Ready to lay the first brick of your import business?
The entire customs path — BN9, RM account, CARM portal, security — is built on a properly incorporated business. If a corporation is the right structure for you, you might as well set it up correctly from the start.
Your import corporation — $497 all-in
A form of about 20 minutes, articles of incorporation prepared and verified, initial declaration with the Registrar and the $397 government fee included. Then you go on to complete the customs registrations in your corporation's name.
Frequently asked questions about wholesale and import businesses
Is a customs broker mandatory?
No — it is an optional agent, whose fees are set by a private contract. And since January 1, 2026, even with a broker, you need your own BN, your own RM account, your own CARM registration and your own financial security: the broker’s BN can no longer be used to clear your goods.
Can the broker’s BN still be used to clear goods?
No, since January 1, 2026, except for narrow exceptions: occasional non-commercial goods, trade shows, and a limited transitional scenario for immediate release while the importer finalizes its own registration. A broker who declares under its own BN becomes jointly and severally liable for the duties and taxes.
Can you import cheese or other dairy products?
Only with an import licence. The favourable rate, under the access commitment, is reserved for holders of a tariff rate quota allocation from Global Affairs Canada; outside the quota, duties are much higher and make importing commercially difficult.
How long must import records be kept?
Six years after importation: origin, marking, purchase, value, payment and resale documents. The Canada Consumer Product Safety Act also imposes its own six-year retention period for covered products.
Can you declare two CAE codes, for example importing and retail sales?
Yes: the law provides for declaring, in order of importance, the business’s two main activities and the code for each. Put first the one that generates most of your revenue, and the secondary activity second.