How do you incorporate a restaurant, a bar or a hotel in Quebec?
Incorporate your corporation and declare the CAE code of your main activity, between 9111 and 9221; for a restaurant, do it before applying for your permits.
This guide covers the entire “Food service, bars and lodging” sector of the Registraire des entreprises: restaurants, take-out food services, caterers, sugar shacks, taverns, bars and nightclubs, hotels and motor inns, motels, tourist camps and cabins, boarding houses, campgrounds, hunting and fishing outfitters and vacation camps.
For restaurants, the guide goes further: why to set up the corporation before the MAPAQ and RACJ permits, what those permits cost in 2026, the exact order of steps for opening a restaurant in Quebec, the WEB-SRM required from your first customer, and the pitfalls that delay openings.
The permit sections cover every restaurant business model: full-service restaurant, snack bar, mobile canteen, catering and sugar shack. Your activity will determine your CAE code (9210 to 9215 for food service) with the Registraire des entreprises — the Which CAE code section below helps you pick the right one.
Which CAE code for a restaurant, a bar or a hotel?
The sector has 14 CAE codes, from 9111 to 9221: 9211 for a restaurant with a liquor permit, 9212 without one, 9221 for a bar, 9111 for a hotel.
None of these codes is restricted to members of a professional order. Here is the complete list, with the Registrar’s exact labels:
| Code | Official label (French, as filed with the Registrar) | In English |
|---|---|---|
| 9111 | Hôtels et auberges routières | Hotels and motor inns |
| 9112 | Motels | Motels |
| 9113 | Camps et cabines pour touristes | Tourist camps and cabins |
| 9121 | Pensions de famille et hôtels privés | Boarding houses and private hotels |
| 9131 | Terrains de camping et parcs à roulottes | Campgrounds and trailer parks |
| 9141 | Pourvoyeurs de chasse et de pêche | Hunting and fishing outfitters |
| 9149 | Camps de vacances | Vacation camps |
| 9210 | Services de restauration | Food services |
| 9211 | Restaurants avec permis d'alcool | Restaurants with a liquor permit |
| 9212 | Restaurants sans permis d'alcool | Restaurants without a liquor permit |
| 9213 | Services de mets à emporter | Take-out food services |
| 9214 | Traiteurs | Caterers |
| 9215 | Cabanes à sucre | Sugar shacks |
| 9221 | Tavernes, bars et boîtes de nuit | Taverns, bars and nightclubs |
How to choose:
- Take the code of your actual main activity, the one that generates most of your revenue: a snack bar that mostly sells take-out looks at 9213, a bar whose kitchen is secondary looks at 9221;
- No label describes you exactly? In food service, the general label 9210 (Services de restauration) also exists; otherwise, the “Other…” code of the right sector is the right choice;
- The code is declared at incorporation, in the initial declaration, and is corrected with an updating declaration if your activity changes;
- A CAE code is not a permit: it describes what your business does; it is neither a permit nor an authorization.
The CAE code search tool, filtered on this sector, shows the same codes and helps you compare with neighbouring sectors.
Is a CAE code enough to open a bar, a hotel or a campground?
No: the CAE code describes your activity to the Registrar, but it is neither a permit nor an authorization to operate a bar or a lodging establishment.
The permits specific to a bar, a hotel, a motel, a campground or an outfitter are checked directly with the relevant body, before opening. This guide does not cover them in detail yet.
The logic of the section Why incorporate before applying for its permits? still applies: if an authorization is issued to the operator, set up the operating corporation first, so you file the application only once, under the right name.
Opening a restaurant as a sole proprietorship: what are the risks?
As a sole proprietor, supplier debts, commercial lease rent and civil claims go straight after your personal assets; a corporation in principle limits your liability to your investment.
As a sole proprietorship, you and your restaurant are one and the same. A corporation, on the other hand, is a separate legal entity: its debts are its own, not yours: the corporation’s creditors are not its shareholders’ creditors (Martel, para. 1-30).
The restaurant business piles up exactly the risks that make this protection worthwhile:
- Significant supplier debts: food, alcohol, kitchen equipment, often bought on credit;
- A multi-year commercial lease: if the restaurant closes, the remaining rent is still owed;
- A very real risk of claims: food poisoning, an undeclared allergen, a customer falling in the dining room.
One honest nuance: commercial landlords often require a personal guarantee on the lease, which partly pierces this protection — a market practice you can negotiate (duration, cap). Lenders and suppliers may ask for one too, especially at start-up, when the corporation does not yet have enough assets to provide guarantees itself (Martel, para. 19-406). But everything you have not guaranteed — suppliers, claims, other debts — generally stays on the corporation’s side. Our comparison of legal business forms and our guide When should you incorporate in Quebec? walk through the trade-off.
Why incorporate a restaurant before applying for its permits?
Because restaurant permits are issued to the operator, not the premises: your corporation must exist before you fill out a single form.
In concrete terms:
- The MAPAQ permit is issued to the named operator — an individual, a corporation, a cooperative or an organization — for a specific location or vehicle. A legal entity must enter its NEQ on the form: the operating corporation is the one that holds the permit. If you start out as a sole proprietor and then incorporate, the corporation will have to file its own application, with a new $144 file-opening fee;
- The RACJ liquor permit does not follow the outgoing operator: after a business sale or transfer, the new operator must submit a new application to the Régie — a $504 transfer review fee, a new public notice in a newspaper, and a new investigation;
- Your GST/QST accounts and your certified WEB-SRM sales recording system (SRS) are tied to the operating entity with Revenu Québec: changing entities partway through means redoing the registrations and the setup.
Incorporating first means doing all these steps only once, under the right name.
How much do a restaurant’s MAPAQ and RACJ permits cost in 2026?
The MAPAQ permit costs $367 per year for general preparation, and the RACJ liquor permit $289 in review fees, then $688 plus $0.75 per seat every year.
The MAPAQ permit also carries a $144 file-opening fee on the first application, with a processing time of 2 to 6 weeks. The RACJ liquor permit takes about 90 days.
| Item (2026) | Amount |
|---|---|
| MAPAQ permit — general preparation (annual) | $367 |
| MAPAQ permit — general preparation with buffet (annual) | $566 |
| MAPAQ permit — keep hot or cold only (annual) | $283 |
| MAPAQ — file-opening fee (first application only) | $144 |
| RACJ — review fee, new restaurant permit (notice publication included) | $289 |
| RACJ — annual dues | $688 + $0.75 per seat of capacity set by the Régie |
| RACJ — adding or removing the “caterer” option | $169 |
| RACJ — authorization for shows or dancing (annual dues, each) | $529 |
| RACJ — transfer (change of operator) | $504 |
| Food handler training (6 h, market-set rates) | roughly $50 to $100 on the market |
| Food establishment manager training (12 h, market-set rates) | roughly $90 to $200 on the market |
A few reference points:
- The MAPAQ food service permit covers the restaurant, the snack bar, the cafeteria, the mobile canteen and the sugar shack with a restaurant; if you also do retail sales, the applicable sector is whichever one accounts for more than 50% of your activities (official MAPAQ permits page);
- “Bring your own wine” corresponds to the RACJ restaurant permit with the “to serve” option: wine and beer brought by customers, no spirits (ready-to-drink cocktails at 7% or less have been allowed since October 27, 2023);
- Operating without a permit exposes you to penalties and fines — the permit must be in hand before activities begin.
In what order should you take the steps to open a restaurant in Quebec?
Corporation first, permits next, WEB-SRM before your first customer: the RACJ’s roughly 90-day processing time is the critical path of your opening.
File the liquor application as soon as the corporation exists and you’ve found your location, in parallel with your renovation work.
- Incorporate the corporation with the Registraire des entreprises → obtaining the NEQ, required on the MAPAQ and RACJ forms for a legal entity. This is the step we prepare for you — see how it works and our incorporation in Quebec page. Your CAE code will fall between 9210 and 9215 (food service);
- Check municipal zoning: confirm with the municipality that operating a food business is permitted at the intended location (zoning, occupancy certificate) — do this before the MAPAQ application;
- Train at least one hygiene and sanitation manager: a 12-hour certificate, issued to the individual (not the business) and valid for life — details on quebec.ca. The regulations also provide for an alternative based on the proportion of trained staff (roughly 10% of staff assigned to food preparation) — to be confirmed in the Food Products Regulation (Règlement sur les aliments);
- File the MAPAQ permit application in the corporation’s name: $367 + $144 file-opening fee, a processing time of 2 to 6 weeks. The permit must be in hand before your first service;
- File the liquor permit application with the RACJ (if you serve or sell alcohol) in the corporation’s name: about 90 days on average, including the 30-day public notice and the roughly 40-day police investigation;
- Register the corporation for GST/QST and connect a certified WEB-SRM SRS: mandatory from day one for any establishment opened after November 1, 2023 (mandatory billing, Revenu Québec); our guides: GST/QST tax numbers and GST/QST calculator;
- Fit out, post, open: sanitary requirements met, the MAPAQ permit displayed in view of customers, the liquor permit at the main entrance, business bank account opened with the certificate of incorporation and the NEQ, corporate records in order.
Let’s be clear about the roles: you are the one who files the MAPAQ and RACJ applications — they concern your premises and your activities. Our job is step 1. For a restaurant, the $697 Complete package is generally the right choice: your storefront needs an official name (not a number), and the WEB-SRM requires GST/QST numbers — both are included, along with express service.
Your restaurant corporation — $697 all-in, name and GST/QST included
A form that takes about 20 minutes: articles of incorporation, initial declaration, verified official name, GST/QST and source deductions registrations, express service. You come away with the NEQ and the tax numbers that the MAPAQ and RACJ forms — and your SRS provider — require.
In numbers: $397 in minimum government fees if you do it yourself, $497 all-in with the Essential package (numbered company), $697 with the Complete package, then $106 in annual dues to the Registrar — our incorporation cost guide and our Enterprise Register guide cover it all in detail.
Food truck, caterer or sugar shack: what permits apply?
Food trucks, caterers and sugar shacks with a restaurant all fall under the MAPAQ food service permit; what changes are the truck’s municipal rules and the caterer’s liquor option.
Food trucks and street food: what are the rules in Montreal and Quebec City?
A food truck needs the same MAPAQ food service permit as a fixed restaurant; Montreal offers no fixed-site permit, while Quebec City has a program at $100 per season.
The vehicle’s licence plate number is entered on the MAPAQ application, and the truck is subject to the WEB-SRM at all times.
- MAPAQ: the mobile canteen and the kitchen vehicle fall under the ordinary food service permit, and the sanitary fit-out requirements apply to the vehicle just as they would to premises (sink, hot potable water, wastewater recovery, ventilation);
- Montreal: no fixed-site permit on public land — the former program was abolished; trucks operate at events or on private land, with the owner’s consent and subject to the borough’s zoning;
- Quebec City: a structured program — food trucks are authorized on public land from May 15 to October 31, for $100 per season, on a limited number of sites allocated first-come, first-served;
- WEB-SRM at all times: the street food truck is subject to mandatory billing on public or private land, festivals included.
The “corporation first” argument counts double here: the MAPAQ permit is tied to the operator and to the vehicle identified by its licence plate.
Caterers and sugar shacks: what permits apply?
The MAPAQ food service permit covers catering, even from a home kitchen, and the sugar shack with a restaurant; for alcohol, the RACJ offers a “caterer” option attached to the restaurant permit.
- Catering (MAPAQ): covered by the food service permit, including service from a location or a home kitchen. Above 50% takeout sales, you switch to the retail sales permit;
- Catering (RACJ): the “caterer” option (serving alcohol at receptions held outside the establishment) or “exclusive caterer” (no dining room required), added to the restaurant permit — $169 for the addition;
- Sugar shack (MAPAQ): the “sugar shack with restaurant” requires the food service permit. There is no separate “sugar shack” liquor permit in the RACJ’s current classification: the restaurant permit applies.
Which mistakes cost money when opening a restaurant?
Five mistakes delay an opening or make it more expensive: permits in the wrong name, permits assumed to be transferable, an underestimated RACJ delay, a forgotten SRS and a nonexistent Montreal food truck permit.
- Applying for the permits in your personal name, then incorporating. The RACJ permit does not transfer to your new corporation: a new application with a $504 transfer fee, a new 30-day public notice and a new investigation. Since the MAPAQ permit is issued to the named operator, the corporation must also reapply for its own ($144 file-opening fee). The correct order: corporation first;
- Buying an existing restaurant and assuming you’ll “take over” the permits. They don’t transfer: the RACJ requires a new application from the buyer ($504), and the seller’s MAPAQ permit does not cover the new operator. A temporary operating authorization can be requested only in specific cases — bankruptcy of the holder (by a liquidator, trustee or receiver), death of the holder, or a buyer awaiting processing of a transfer application already filed with the RACJ — and it never removes the need to file the transfer application itself;
- Underestimating the RACJ’s processing time. About 90 days, including a non-negotiable 30-day public notice, versus 2 to 6 weeks for MAPAQ: a restaurant can be ready to open… without being able to serve alcohol;
- Opening without a certified WEB-SRM SRS. Every new establishment must produce its invoices with a certified SRS communicating with the WEB-SRM and give an invoice to every customer, at all times. The old physical SRM devices stopped working on August 19, 2025: buying the seller’s old device is useless;
- Believing a “Montreal” food truck permit exists. No fixed-site permit is offered in Montreal — the model runs through events and private land, borough by borough — whereas Quebec City has a genuine seasonal program at $100.
What grants and funding are available for a restaurant?
Some funding programs target your sector, and others are open to all incorporated businesses: the block below lists them.
1 funding program specifically targets your sector — on top of 22 programs open to all incorporated businesses (start-up financing, wage subsidies, tax credits, regional loans).
- 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…
Explore all 47 programs and their conditions →
Amounts are indicative — check each program’s official page (links in the guide; program details in French).
Which other guides should you read for a restaurant, a bar or a hotel?
If you manufacture food, sell it mostly in a store, run a leisure venue or own the building, a neighbouring guide complements this one.
- You mainly make food or beverages (bread, cured meats, beer) rather than serving meals? See the food and beverage manufacturing codes, from 1011 to 1141;
- You mainly sell food in a store (grocery, bakery) rather than meals? See the retail business guide, for example 6013 Boulangeries et pâtisseries (bakeries and pastry shops) or 6012 Épiceries (sauf supermarchés) (grocery stores, except supermarkets);
- Your establishment is first and foremost a show or leisure venue? See the culture and leisure business guide, codes 9611 to 9699, including 9697 Centres récréatifs (recreation centres);
- Your corporation also owns the building? See the company for a rental property and the holding company;
- You also sell products online? See the online store guide;
- You import your products? See the import business guide;
- Your activity is really cleaning services? See the cleaning business guide;
- Torn between several sectors? The CAE code tool covers all 930 of the Registrar’s codes.
Incorp-Québec is an incorporation document preparation service: our role is to prepare and file your company's incorporation documents. We do not file your MAPAQ or RACJ permit applications and we do not guarantee any permit — those steps are yours to handle, and the only references that matter are MAPAQ, the RACJ and Revenu Québec. This guide exists because the order of steps — corporation first — avoids paying the same fees twice. For your restaurant's tax situation, talk to an accountant.
Ready to open your restaurant in the right order?
No corporation, no NEQ; no NEQ, no MAPAQ application as a legal entity and no RACJ file under the right name. Incorporate the corporation now, launch your permit applications in parallel with your renovation work, and arrive on day one with your certified WEB-SRM SRS connected.
Your restaurateur incorporation — from $497 all-in
A form that takes about 20 minutes, articles of incorporation, initial declaration with the REQ and $397 government fees included. For a restaurant, the $697 Complete package adds the official name, the GST/QST and source deductions registrations, and express service — everything your permit forms will ask for next.
Frequently asked questions about restaurants, bars and lodging
How long does it take to get the liquor permit?
About 90 days on average at the RACJ: file review, a 30-day public notice in a newspaper (opposition period) and a police investigation of about 40 days. File the application early, in parallel with your renovation work.
“Bring your own wine” — what permit is that?
It’s the RACJ restaurant permit with the “to serve” option: customers bring their own wine or beer (no spirits; ready-to-drink cocktails at 7% or less have been allowed since October 27, 2023). This option cannot be combined with the caterer option.
What is a restaurant’s SRM, and is it mandatory in 2026?
It’s Revenu Québec’s sales recording module (WEB-SRM), mandatory if your restaurant is registered for QST: your certified sales recording system (SRS) must communicate with it. Any new establishment opened after November 1, 2023 must produce its invoices with a certified SRS communicating with the WEB-SRM from day one, and give an invoice to every customer. The old physical SRM devices stopped working on August 19, 2025.
Is my food truck covered by the WEB-SRM?
Yes: street food trucks and trailers are subject to mandatory billing at all times, on public or private land, festivals included. For unusual equipment, check your situation with Revenu Québec.
If I buy an existing restaurant, do the permits carry over?
No. At the RACJ, the buyer must submit a new permit application (a $504 transfer fee, with a public notice and an investigation). The MAPAQ permit is issued to the named operator: your corporation must apply for its own. And the seller’s physical SRM device has not worked since August 19, 2025.
I run a hotel with a restaurant: which CAE code should I declare?
Declare the dominant activity first and the second one next: the law provides for 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). The dominant activity is the one that generates most of your revenue.