Oct 2022 Charity & NFP Law Update
Ontario Corporations Exempt from Certain Registration Fees in Québec
As of September 14, 2022, Ontario-based corporations, including not-for-profit corporations, that carry on activities in Québec are exempt from paying fees for filing declarations of registration and applications for reregistration in Québec, as noted by Registraire des entreprises Québec. The Registraire des entreprises’ French-only FAQs page indicates that the exemption applies to fees paid when the extra-provincial corporation is registered as an extra-provincial corporation in Québec. Annual registration fees, however, will continue to be payable each year.
Pursuant to An Act respecting the legal publicity of enterprises, “legal persons established for a private interest not constituted in Québec”, including non-profit legal persons, are required to be registered in Québec where they “carry on an activity in Québec … or possess an immovable real right, other than a prior claim or hypothec, in Québec”. Upon application, registration fees to file a declaration of registration or application for reregistration are payable to the Registraire des entreprises and currently range from $356 on a regular basis to $534 on a priority basis.
The exemption for registration fees for Ontario corporations carrying on activities in Québec was enacted in reciprocity with Ontario, and to reduce administrative burden and stimulate interprovincial trade between the two provinces. Québec corporations carrying on activities in Ontario are already subject to the same registration fee exemptions.