Foreign companies : do they have to file a tax return in Quebec?

Foreign companies : do they have to file a tax return in Quebec?


You operate a business outside Canada (foreign) selling goods and services in Canada, specifically in Quebec. However, you are not sure if you have to file tax returns in Quebec.

With globalization, many businesses are selling abroad and it is important to know the tax laws and regulations to don’t have a surprise.

Yes if you have one of the criteria :

  • has a fixed place in Quebec where it carries on its business (an office, a branch, a mine, an oil or gas well, a farm, a woodlot, a factory, a warehouse, a workshop, etc.)
  • does not have a fixed place where it carries on its business, but the principal place where it carries on its business is in Quebec
  • owns a building located in Quebec and uses this building primarily to earn gross income that constitutes rent
  • carries on business through an employee, agent or mandatary established in Quebec who has general contracting authority for the corporation, or who has a supply of goods owned by the corporation and used to fill orders regularly;
  • has an establishment in Canada and owns land in Quebec
  • has no establishment and its head office is in Quebec
  • uses a significant amount of machinery or equipment in Quebec
  • is an insurance company registered in Quebec or an insurance company licensed to carry on business in Quebec
  • is not resident in Canada, but is in one of the following situations:
  • operates a mine in Quebec
  • produces, processes, preserves, packages or constructs, in whole or in part, a good in Quebec
  • produces or presents to the public a show in Quebec;
  • is a member of a partnership that has an establishment in Quebec.

To learn more, visit the Revenu Qu├ębec website. You can also contact us by appointment.