Incorporating a Restaurant in Quebec (2026): Permits, WEB-SRM and the Steps in the Right Order
Incorporate your restaurant before applying for your permits: the MAPAQ permit and the liquor permit are issued to the named operator, the MAPAQ form requires the NEQ of a legal entity, and a change of operator at the RACJ triggers a new application — a $504 transfer fee, a new public notice and an investigation. This guide gives the exact order of steps for opening a restaurant in Quebec in 2026, the real cost of the permits, and the pitfalls that delay openings.
This guide covers 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 the food service sector) with the Registraire des entreprises — our CAE code guide helps you pick the right one.
Why incorporate before applying for your permits?
Because restaurant permits are issued to the operator, not the premises. The MAPAQ form requires the NEQ (10 digits) of a legal entity; at the RACJ, a change of operator triggers a new permit application, with a $504 transfer fee, a new public notice and an investigation. Your corporation must therefore 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. 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.
Opening a restaurant as a sole proprietorship: what are the risks?
As a sole proprietorship, you and your restaurant are one and the same: supplier debts, the remaining rent on your commercial lease, and civil claims — food poisoning, for example — go straight after your personal assets. A corporation creates a separate legal entity: as a shareholder, your liability is in principle limited to your investment.
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). But everything else — 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.
MAPAQ restaurant permit and RACJ liquor permit: 2026 costs
The MAPAQ restaurant permit costs $367 per year for general preparation, plus a $144 file-opening fee on the first application, with a processing time of 2 to 6 weeks. The RACJ liquor permit costs $289 in review fees, then $688 plus $0.75 per seat in annual dues — and 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.
Opening a restaurant in Quebec: the steps in the right order
The winning sequence: 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 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-location restaurant — the vehicle's licence plate number is entered on the application — and it is subject to the WEB-SRM at all times. On the municipal side, Montreal offers no fixed-site permit; Quebec City has a genuine program at $100 per season.
- 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 service — even when run out of a home kitchen — and the sugar shack with a restaurant. If takeout food sales make up more than 50% of your activities, the retail sales permit applies instead. 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.
The mistakes that cost money
Five errors come up constantly among restaurateurs starting out — all avoidable if the corporation exists before the permits.
- 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) — temporary operating authorization exists only for cases of bankruptcy or the death of the permit holder — and the seller's MAPAQ permit does not cover the new operator;
- 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.
FAQ — Incorporating a restaurant in Quebec
Should you incorporate before applying for your restaurant permits?
It's the safest order: the MAPAQ and RACJ permits are issued to the named operator, and the MAPAQ form requires the NEQ of a legal entity. Switching from your personal name to your corporation afterward means filing new applications — at the RACJ, with a $504 transfer fee, a new public notice and an investigation.
How much does the MAPAQ permit cost for a restaurant in 2026?
$367 per year for general preparation ($566 with a buffet, $283 to keep food hot or cold only), plus a $144 file-opening fee on the first application. Expect a processing time of 2 to 6 weeks.
Can the MAPAQ permit be in my corporation's name?
Yes. The form provides for an application as a legal entity, with the NEQ (10 digits) mandatory: the operating corporation is the one that holds the permit. Hence the value of incorporating before filling out the application.
How much does a restaurant's liquor permit cost?
$289 in review fees (publication of the public notice included), then annual dues of $688 plus $0.75 per seat of capacity set by the Régie. Options: adding or removing the "caterer" option is $169, authorization for shows or dancing is $529 per year each.
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 the WEB-SRM, and am I required to have it in 2026?
Yes, if your restaurant is registered for QST: any new establishment opened after November 1, 2023 must produce its invoices with a certified sales recording system (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. Only certain cases, such as tricycle carts, small trailers or mobile canteens, remain excluded.
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.
How much does it cost to incorporate a restaurant in 2026?
At minimum, $397 in government fees if you do it yourself. With Incorp-Québec: $497 all-in (Essential, numbered company) or $697 (Complete) with an official name, GST/QST and source deductions registrations, and express service — the most relevant package for a restaurant. Then, $106 in annual dues to the Registrar.
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.