How do you incorporate a construction business in Quebec?
To incorporate a construction business in Quebec, first set up the corporation, then apply for the licence in the corporation’s name, because a licence cannot be transferred from an individual to a corporation.
This rule applies to all three licences in the sector: RBQ, CMEQ (electricians) and CMMTQ (plumbers). Our incorporation service prepares your construction corporation for $497 all-in, including the $397 government fee.
This guide covers the sector's common core. For the rules specific to your licence, go directly to the guide for your trade: general contractor and renovation, electrician (CMEQ), plumber and heating (CMMTQ). Is your activity related to construction without being construction (plans, manufacturing, selling materials, transportation)? See the neighbouring sectors.
Why incorporate before applying for your construction licence?
Because the licence is issued to the business identified by its NEQ: qualifying first as a sole proprietor means filing a whole new application in the corporation’s name.
Starting a construction business in Quebec is not "get your licence, then set up your company." It's the other way around, and this isn't an opinion: in the official process of the Régie du bâtiment du Québec (Quebec Building Authority), choosing your legal structure and registering with the Registraire des entreprises come before filing the licence application.
The reason is simple: the licence is issued to a business identified by its NEQ, and it is not transferable. Already a contractor with a licence in your own name? By incorporating, you change NEQ: the RBQ treats this as a change of legal status and requires a new, complete application — "even if you already hold one." The result: application fees paid twice, a surety bond to redo in the corporation's name, and the full processing time to go through again. The only consolation: competencies already demonstrated by the qualified officer remain recognized — no new exams if the same officer is qualifying for the same subcategories.
Incorporating first avoids this detour: incorporate your company for $497 all-in, then file the licence application in its name. To understand the structure itself (shares, directors, limited liability), see our comparison of legal structures in Quebec and our guide When should you incorporate in Quebec?.
What obligations does an incorporated construction business have?
Every incorporated construction business shares the same common core: licence, qualified officer, surety bond, CCQ registration, CNESST registration, Revenu Québec compliance certificate and legal hypothec.
Whatever your trade, an incorporated construction business in Quebec faces the same major obligations. Each trade guide details them for its specific licence; here is the overview.
The licence: RBQ or delegated corporation, depending on the trade
Carrying out regulated construction work without a licence is an offence under the Building Act, punishable by significant fines. The licence is issued by the RBQ for most trades (general contractor, renovation, excavation, roofing…), but by a delegated corporation for two of them: the CMEQ for electricians and the CMMTQ for plumbers and heating contractors. In every case, the same logic applies: the licence belongs to the business that holds it, and a new entity must file its own application.
The qualified officer
To obtain its licence, the corporation must have at least one officer who qualifies as a qualified officer (répondant). The RBQ evaluates their competencies in four areas: administration, site safety management, project and site management, execution of work. Three routes: exams ($105.27 each in 2026), recognized training, or a professional record demonstrating experience.
The qualified officer is an individual of full age who must demonstrate experience, solvency and honesty. Choose your shareholders carefully too: the corporation is disqualified if a director, an officer or a shareholder holding 20% or more was convicted of a criminal offence less than 5 years ago, or was linked in the same way to a company that went bankrupt or lost its licence less than 3 years ago.
The licence surety bond
The corporation must provide a surety bond of $20,000 (specialized subcategories) or $40,000 (as soon as a general subcategory is involved), issued in its name by a surety company, certain insurance companies, or contractor associations. Worth watching: a draft regulation published in February 2026 proposes raising these amounts to $30,000 and $60,000 — this is not in force, and no date has been announced.
Registration with the CCQ
As soon as the business carries out work subject to the R-20 Act, it must register with the Commission de la construction du Québec (Quebec Construction Commission) (a $350 fee) — even if you work alone — and registration requires the licence number, which again fixes the order of the steps. A point often overlooked: a corporation's director can be an employee of their own company (impossible for a sole proprietorship), with a competency certificate for regulated work. Self-employed contractor status, meanwhile, is reserved for specialized subcategory licences and limited to maintenance, repair and minor renovation; a general contractor operates as an employer.
Worth knowing before relying on limited liability: in the construction industry, directors are personally, but not jointly, liable for up to six months of unpaid wages if the corporation goes bankrupt, is wound up or is dissolved for failing to file its annual returns.
The CNESST
Registration is mandatory within 60 days of the first worker's first day of work (possible 30 days beforehand) with the CNESST. The average 2026 premium rate is $1.54 per $100 of payroll, but the actual rate depends on the classification unit — construction sits well above the average. The corporation's officer is not automatically covered: personal protection coverage is optional.
The Revenu Québec compliance certificate (ARQ)
It is a document issued by Revenu Québec confirming that the business is in good standing. It is required for public contracts of $25,000 or more and, for private construction subcontracting, as soon as contracts with the same contractor reach $25,000 before taxes cumulatively within the calendar year — once that threshold is crossed, every subsequent contract between the two parties is covered. The contractor hiring you must verify the authenticity of your certificate.
The legal hypothec of construction
Contractors and subcontractors benefit from a legal hypothec on the added value brought to the building — a right that is identical whether you are incorporated or not. What changes once incorporated: contracts must be in the corporation's name, which becomes the creditor. The deadlines are strict: a notice registered within 30 days of the end of the work, and legal action within 6 months.
In what order do you start an incorporated construction business?
Set up the corporation, apply for the licence in its name, register it with the CCQ and the CNESST, register it for taxes, then obtain the Revenu Québec compliance certificate as needed.
| Step | Organization | Key point (2026) |
|---|---|---|
| 1. Incorporate the corporation | Registraire des entreprises | $397 in government fees — $497 all-in with Incorp-Québec; NEQ obtained, then $106 in annual rights |
| 2. Apply for the licence in the corporation's name | RBQ (or CMEQ/CMMTQ) | Qualified officer + surety bond + $1,291.69 (general) or $849.41 (specialized); official processing time of 60 days, excluding queues |
| 3. Register with the CCQ | CCQ | $350; requires the licence number; work subject to R-20 |
| 4. Register with the CNESST | CNESST | Within 60 days of the first worker (possible 30 days beforehand) |
| 5. GST/QST and source deductions | Revenu Québec | GST/QST mandatory beyond $30,000 in taxable supplies; deductions as of the first salary, including your own |
| 6. ARQ as needed | Revenu Québec | Public contracts ≥ $25,000; subcontracting ≥ $25,000/calendar year with the same client |
The golden rule: the corporation cannot sign any regulated construction contract before holding its own licence. Plan the processing time into your schedule. Between steps 1 and 2, take the opportunity to open the business bank account; the details of the incorporation process itself are in our steps to set up a corporation, and the full costs are in our incorporation costs guide. For tax numbers, see our guide to GST and QST numbers; to estimate the taxes on your future invoices, use our GST/QST calculator.
Step 1, handled for $497 all-in
Your Quebec corporation — articles of incorporation, initial declaration, $397 government fees included — ready for the licence application. A form of about 20 minutes, filed directly with the Registraire des entreprises.
What CAE code for a construction business?
A construction business declares one of the sector’s 66 CAE codes, from 4011 to 4499: the one for its actual main activity, the one that generates most of its revenue.
When incorporating the corporation, the Registrar asks for an economic activity code (CAE), declared in the initial declaration. The Construction sector has 66 codes, from 4011 to 4499, in three groups: builders and developers (40xx), specialized contractors (42xx) and construction-related services (44xx). None of these codes is restricted to members of a professional order.
If nothing fits exactly, the "Other…" code of the right group is the right choice: 4039, 4219, 4229, 4239, 4259, 4279, 4299 or 4499. To search by keyword, open our CAE code search tool, filtered on construction.
Builders, developers and general contractors (40xx)
| Code | Official label (French, as filed with the Registrar) | In English |
|---|---|---|
| 4011 | Promotion et construction de maisons individuelles | Development and construction of single-family homes |
| 4012 | Promotion et construction d'autres types de constructions résidentielles | Development and construction of other types of residential buildings |
| 4013 | Rénovation de bâtiments résidentiels | Renovation of residential buildings |
| 4021 | Bâtiments industriels légers et manufactures | Light industrial buildings and factories |
| 4022 | Bâtiments commerciaux | Commercial buildings |
| 4023 | Bâtiments d'institutions | Institutional buildings |
| 4024 | Rénovation de bâtiments non résidentiels | Renovation of non-residential buildings |
| 4031 | Centrales d'énergie et infrastructures connexes (sauf les lignes de transmission) | Power plants and related infrastructure (except transmission lines) |
| 4032 | Infrastructures pétrolières ou gazières et constructions connexes (sauf les pipelines) | Oil or gas infrastructure and related structures (except pipelines) |
| 4033 | Oléoducs et gazoducs | Oil and gas pipelines |
| 4034 | Grosses structures industrielles | Large industrial structures |
| 4035 | Routes, rues et ponts | Roads, streets and bridges |
| 4036 | Systèmes d'adduction d'eau et réseaux d'égouts | Water supply systems and sewer networks |
| 4037 | Lignes de transmission d'énergie et de télécommunication | Power transmission and telecommunication lines |
| 4039 | Autres travaux de génie | Other engineering work |
Specialized contractors (42xx)
| Code | Official label (French, as filed with the Registrar) | In English |
|---|---|---|
| 4211 | Démolition | Demolition |
| 4212 | Forage de puits d'eau | Water well drilling |
| 4213 | Installation de fosses septiques | Septic tank installation |
| 4214 | Travaux d'excavation et de nivellement | Excavation and grading work |
| 4215 | Location d'équipement (avec opérateur) | Equipment rental (with operator) |
| 4216 | Travaux d'asphaltage | Asphalt paving work |
| 4217 | Pose de clôtures | Fence installation |
| 4219 | Autres travaux sur chantier | Other site work |
| 4221 | Enfoncement des pieux | Pile driving |
| 4222 | Travaux de coffrage | Formwork |
| 4223 | Renforçage du béton à l'acier | Steel reinforcement of concrete |
| 4224 | Coulage et finition du béton | Concrete pouring and finishing |
| 4225 | Mise en place de béton précontraint | Prestressed concrete placement |
| 4226 | Gros oeuvre et charpenterie | Structural shell and carpentry |
| 4227 | Montage de charpentes d'acier | Structural steel erection |
| 4229 | Autres travaux de charpente et travaux connexes | Other framing and related work |
| 4231 | Travaux de maçonnerie | Masonry work |
| 4232 | Pose et réparation de revêtement | Siding installation and repair |
| 4233 | Installation de la verrerie et de la vitrerie | Glass and glazing installation |
| 4234 | Travaux d'isolation | Insulation work |
| 4235 | Pose de bardeaux pour toits | Roof shingling |
| 4236 | Installation de couvertures en tôle ou en tout autre matériau | Installation of sheet metal or other roofing |
| 4239 | Autres travaux de finition à l'extérieur | Other exterior finishing work |
| 4241 | Plomberie | Plumbing |
| 4242 | Installation de canalisations de gaz et de systèmes de chauffage à air chaud | Installation of gas piping and hot-air heating systems |
| 4243 | Installation de systèmes de chauffage par fluide caloporteur et de systèmes de climatisation | Installation of heat-transfer fluid heating systems and air-conditioning systems |
| 4244 | Tôlerie et autres travaux sur conduites | Sheet metal and other duct work |
| 4251 | Travaux de tuyauterie industrielle | Industrial piping work |
| 4252 | Installation d'extincteurs automatiques d'incendie | Installation of automatic fire sprinklers |
| 4253 | Installation d'équipements de réfrigération commerciale | Installation of commercial refrigeration equipment |
| 4254 | Installation d'équipements de contrôle de l'environnement | Installation of environmental control equipment |
| 4255 | Installation et montage de gros équipements | Installation and erection of heavy equipment |
| 4256 | Installation d'isolation thermique | Thermal insulation installation |
| 4259 | Autres travaux de mécanique spécialisée | Other specialized mechanical work |
| 4261 | Travaux d'électricité | Electrical work |
| 4271 | Plâtrage et crépissage | Plastering and stucco |
| 4272 | Travaux de murs secs | Drywall work |
| 4273 | Pose de matériaux acoustiques | Acoustic material installation |
| 4274 | Menuiserie | Carpentry and millwork |
| 4275 | Travaux de peinture et de décoration | Painting and decorating work |
| 4276 | Pose de terrazzo et de carrelages | Terrazzo and tile installation |
| 4277 | Pose de revêtements de plancher en bois dur | Hardwood flooring installation |
| 4278 | Pose de revêtements de sol souples et de tapis | Resilient flooring and carpet installation |
| 4279 | Autres travaux de finition à l'intérieur | Other interior finishing work |
| 4291 | Installation d'ascenseurs et d'escaliers mécaniques | Elevator and escalator installation |
| 4292 | Installation d'éléments d'ornementation et autre pièces travaillées en métal | Installation of ornamental and other fabricated metalwork |
| 4293 | Installation de piscines privées | Private swimming pool installation |
| 4299 | Autres travaux spécialisés | Other specialized work |
Construction-related services (44xx)
| Code | Official label (French, as filed with the Registrar) | In English |
|---|---|---|
| 4411 | Gestion de travaux de construction | Construction project management |
| 4491 | Lotissement | Land subdivision |
| 4499 | Autres services relatifs à la construction | Other construction-related services |
The CAE code is declared to the Registrar at the time of incorporation and then appears in the register — our guide to the Quebec Enterprise Register explains what is public there.
Which incorporation guide for your construction trade?
Electricians and plumbers each have their own guide, because their licence comes from a delegated corporation; the other construction trades follow this page’s common core.
The common core above applies to everyone; the finer rules — licence subcategories, the competent corporation, exams, tax particulars — vary by trade. Each guide walks through the full process for its licence.
| Trade | Licence | Common CAE code | Dedicated guide |
|---|---|---|---|
| General contractor and renovation | RBQ (general subcategories, including 1.2 small buildings and 1.3 all-purpose) | 4013, 4024 (renovation); 4011, 4022 (new construction) | This page |
| Electrician | CMEQ, an RBQ delegated corporation | 4261 | Incorporating as an electrician in Quebec |
| Plumber and heating | CMMTQ, an RBQ delegated corporation | 4241, 4242, 4243 | Incorporating as a plumber in Quebec |
More trade guides will be added (excavation, roofing, masonry…). In the meantime, this page's common core covers the essential steps for specialized RBQ licences.
Is your activity related to construction without being construction?
Several building trades have their CAE code in another sector; in that case, that sector's guide is the one for you.
| Your activity | CAE codes | Sector guide |
|---|---|---|
| Architect, engineer, land surveyor (codes reserved for members of the professional order) | 7751, 7752, 7755 | Consulting services |
| Making kitchen cabinets, doors or windows in a shop | 2542, 2543 | Manufacturing |
| Selling materials to the public (hardware, lumber) | 6531, 6533 | Retail |
| Selling materials wholesale | 5631, 5639 | Wholesale and import |
| Housekeeping and building cleaning | 9741, 9959 | Personal and other services; cleaning business |
| Renting out buildings you own | 7511, 7512 | Rental property |
| Trucking freight | 4561 | Transportation; incorporated truck driver |
Also want a holding company above your construction company? See the CAE code for a holding company.
What grants are available for a construction business?
An incorporated construction business has access to the programs open to all incorporated businesses, plus a few programs that target the sector, listed below.
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).
- ESSORprêt Programme en cinq volets. Pour le volet 2 (productivité et expansion), le plus courant pour les PME : prêt, prêt sans intérêt…
- Crédit d'impôt relatif à l'investissement et à l'innovation (C3i)crédit d'impôt Crédit d'impôt entièrement remboursable sur les frais d'acquisition de biens déterminés (équipement, matériel informatique…
- Programme de prêts pour la construction d'appartements (SCHL)prêt Prêt hypothécaire à faible coût (non une subvention), à partir de 1 000 000 $, sans plafond publié. Le rapport prêt-coût sur la…
Explore all 47 programs and their conditions →
Amounts are indicative — check each program’s official page (links in the guide; program details in French).
Ready to launch your construction business?
The first step in the whole sequence, the corporation, is handled with a form of about 20 minutes, before any licence application.
Incorp-Québec is an incorporation document preparation service: our role is to prepare and file your company's incorporation documents. The licensing steps (qualified officer, surety bond, exams), CCQ registration and CNESST registration are carried out by you with the relevant organizations — this page and our trade guides give you the order and the landmarks to do it without detours.
Plan on $497 all-in with the Essential package (government fees of $397, articles, initial declaration, numbered company included) or $697 with the Complete package (official name, GST/QST and source deductions registrations, express service). After that, $106 in annual rights to the Registrar. An overview of the service is on our page incorporating in Quebec online.
Your construction corporation — $497 all-in
Articles of incorporation, initial declaration with the REQ and government fees included. Your corporation ready to file its licence application, without paying twice for a change of legal status.
Frequently asked questions about construction businesses
Can a single qualified officer cover several subcategories?
The RBQ evaluates the qualified officer in four qualification areas (administration, safety, project and site management, execution of work). A single officer can qualify for all the subcategories requested if they demonstrate the required competencies, and the business can also designate several qualified officers ($105.27 per additional officer added in 2026).
Does the construction CAE code replace the licence?
No. The CAE code describes your corporation’s activity to the Registraire des entreprises; it is neither a permit nor an authorization. The licence is applied for separately, in the corporation’s name, with the RBQ or the delegated corporation for your trade.
Which CAE code should I declare if I do both new construction and renovation?
Declare the dominant activity first and the second one next: the law requires declaring the business’s two main activities, in order of importance, with the code for each (Act respecting the legal publicity of enterprises, s. 33). For example, 4011 for building single-family homes and 4013 for renovating residential buildings.
Can I change my CAE code if my business changes specialty?
Yes: you update your two main activities and their codes with an updating declaration, to be filed within 30 days of the change (Act respecting the legal publicity of enterprises, ss. 33 and 41).