Quebec Annual Updating Declaration: Deadlines

By
Simon Vanpeperstraete
11/8/2026
Circled calendar and stamped official document illustrating the annual updating declaration

If you run a registered business in Quebec, the Registraire des entreprises du Québec expects to hear from you every year, even when nothing has changed. Miss the filing and penalties stack up; miss it twice in a row and your company can be struck off the register entirely. Here is what the annual updating declaration is, when yours is due, what it costs in 2026, and how to stay compliant.

What is the annual updating declaration?

The annual updating declaration (déclaration de mise à jour annuelle) is a mandatory yearly filing with the Registraire des entreprises du Québec. Every enterprise registered in Quebec must file it every year, starting the year after registration, whether or not any information has changed. Its purpose is to keep the public enterprise register accurate so that clients, suppliers, lenders and government bodies can rely on it.

The declaration confirms, or updates where needed, the core identification data of your business:

Information confirmed or updatedExamples
Names usedLegal name and any other names used in Quebec
AddressesHead office or domicile, establishments
Directors and officersNames and home addresses
Ultimate beneficiariesIndividuals who ultimately control the enterprise
Main activitiesSectors of activity declared to the Registraire

Who must file? Everyone on the register: sole proprietorships, partnerships, Quebec corporations, federal corporations registered in Quebec, and non-profit organizations. The filing is not optional in years where nothing changed: filing nothing is a default, and defaults have consequences.

When is your deadline? Filing windows by legal form

Your deadline depends on your legal form and on whether your declaration is "paired" (jumelage) with your Quebec income tax return.

Legal formFiling arrangementGeneral 2026 window or deadline
Sole proprietorshipNon-pairedJanuary 1 to June 15
PartnershipNon-pairedJanuary 1 to June 15
Corporation or NPO (legal person)Non-pairedGenerally May 15 to November 15
CorporationPaired with the tax returnDeclaration within 6 months of fiscal year end; fees paid within 2 months of fiscal year end

For sole proprietors, pairing is the easiest route. If all your information in the register is up to date, you can simply check a box in your Quebec income tax return (TP-1), and that counts as your annual updating declaration. The deadline then effectively follows your personal return: file by June 15, pay by April 30.

For a paired corporation, two separate clocks run from the fiscal year end: the declaration itself must be filed no later than six months after year end, while the annual registration fees must be paid no later than two months after year end. Note the trap: the fees are due four months before the declaration.

One important caveat applies to pairing in both cases. If any information actually needs to change, checking the box or filing through the tax return is not enough. You must still file a separate updating declaration online with the Registraire to record the change.

Not sure which window applies to you? Your exact filing period appears in the "Dates des mises à jour" section of your business's record in the enterprise register, which you can consult free of charge on Québec.ca using your NEQ. If you are not sure what that number is or where to find it, see our guide to the Quebec enterprise number (NEQ).

Year dial showing the annual declaration filing windows by legal form
Every legal form has its own window: January 1 to June 15 for individuals and partnerships, May 15 to November 15 for non-paired legal persons, six months after fiscal year end for paired corporations.

How much does it cost in 2026?

The annual updating declaration comes with annual registration fees that vary by legal form. Here are the amounts in effect for 2026:

Legal formAnnual fees (2026)
Sole proprietorshipAbout $41 per year
Partnership$63 per year
Corporation$106 per year

These amounts include the annual registration fees, so there is no separate government charge for the declaration itself when you file on time. Full details are available on the official annual updating declaration page on Québec.ca.

The rules and Registraire des entreprises fees described in this article are those in effect on January 1, 2026, and are subject to change.

Compared to what a default can cost you, these are among the cheapest compliance obligations your business has. The real cost of the annual declaration is not the fee. It is forgetting it.

What happens if you file late?

Late filing triggers automatic penalties, and the escalation is steeper than most business owners expect.

First, a late declaration must be accompanied by late fees: a penalty of 50% of the annual registration fees. This applies even if it is your business's very first declaration. For a corporation, that means the $106 bill becomes $159.

Second, paying the fees late adds its own penalty: 5% of the amount due, plus 1% per full month of delay, up to a maximum of 12 months.

The bigger risk is what happens when late becomes never. If your business misses two consecutive annual updating declarations, the Registraire can strike it off the register ex officio (radiation d'office). Before doing so, the Registraire sends a notice of default giving you generally 60 days to fix the situation by filing the missing declarations.

If you do not act within that window, the striking off takes effect. For a Quebec corporation or NPO, the consequence is severe: ex officio striking off entails the dissolution of the entity itself. Your company legally ceases to exist, with everything that implies for contracts, bank accounts, permits and liability.

Struck off? How to come back

If your business has been struck off for failing to file, the situation is recoverable through a revocation of striking off (révocation de radiation).

To obtain it, you must:

  1. File all the missing annual updating declarations.
  2. Pay the annual registration fees and the accumulated penalties for each missed year.
  3. File the revocation request and pay the applicable government fee: $134 for regular processing or $201 for priority processing.

Once the revocation is granted, the effect is retroactive. A Quebec corporation is deemed never to have been dissolved: its legal existence is treated as continuous, and it keeps its original NEQ. That retroactivity protects contracts signed and actions taken during the period of striking off.

The official procedure is described on the revocation of striking off page on Québec.ca. If you are facing a radiation, moving quickly and getting the paperwork right the first time saves weeks.

Escalating consequences of a missed annual declaration, from penalty to striking off
From the 50 percent penalty to dissolution: two missed declarations are enough. The way back exists, the revocation of striking off, but it costs more than prevention.

The declaration is only half the job

For corporations, the government filing is only one side of annual compliance. Every year, your corporation should also adopt its annual resolutions, covering matters such as approving the financial statements and confirming the directors in office, and record them in its minute book. A corporation whose register filing is perfect but whose corporate records and minute book are years out of date is still exposed, especially during financing, a sale of the business, or a tax audit.

This is exactly why Lexstart's annual update service covers both sides at once: we prepare and file your annual updating declaration with the Registraire, and we prepare the corporate annual resolutions that keep your minute book current. One flat process, both obligations handled, nothing forgotten.

FAQ about the annual updating declaration

Do I have to file if nothing changed?

Yes. Every registered enterprise must file the annual updating declaration every year, starting the year after registration, even when no information has changed. The filing confirms that your data in the enterprise register is still accurate. Skipping a year counts as a default, and two consecutive defaults can lead to striking off.

What is the deadline for a corporation?

A non-paired legal person generally files between May 15 and November 15. A corporation paired with its tax return must file the declaration within six months of its fiscal year end and pay the annual fees within two months of year end. Your exact window appears in your record in the enterprise register.

How much is the late penalty?

A late declaration must be accompanied by a penalty equal to 50% of the annual registration fees, even for a first declaration. Paying the fees late adds a further 5% penalty plus 1% per full month of delay, up to 12 months. Penalties apply automatically, so filing on time is always cheaper.

What does radiation mean for my corporation?

Radiation d'office is the Registraire striking your business off the register after two consecutive missed declarations, following a notice giving generally 60 days to comply. For a Quebec corporation or NPO, striking off entails dissolution: the entity legally ceases to exist until a revocation is obtained and granted.

Can Lexstart file it for me?

Yes. Lexstart's annual update service prepares and files your annual updating declaration with the Registraire des entreprises du Québec and also prepares your corporation's annual resolutions for the minute book. You confirm your information once, and both the government filing and the corporate records are handled for you.

Never miss it again

The annual updating declaration is a small task with outsized consequences. The cheapest way to handle it is also the simplest: put it on autopilot. Explore our pricing or browse the full range of legal services for Quebec businesses, and let Lexstart make sure the Registraire never has a reason to send you a notice.

Simon Vanpeperstraete
Simon Vanpeperstraete
Co-Founder & CEO

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