• GST and QST
• Income tax
• Source deductions
• Registers and supporting documents
• Documents

• Starting a Business
• Canada Business Service Centres
• Info entreprises
• Fondation de l'entrepreneurship (available in French only)
• Business Development Bank of Canada
• Québec Entrepreneurship Contest
• Registraire des entreprises du Québec

Registers and supporting documents

If you operate a business in Québec, you must keep registers and supporting documents (either on paper or on electronic media) and conserve them for at least six years

• at your place of business;
• in your home; or
• in any other place designated by Revenu Québec.

In the event of an audit, these records must be made available to the employees of Revenu Québec within a reasonable period of time. The data they contain must enable Revenu Québec to verify

• your business income and expenses for tax purposes;
• the amounts of GST and QST you collected;
• the sales taxes you paid (if you are claiming input tax credits (ITCs) or input tax refunds (ITRs);
• any other information used to calculate your source deductions and employer contributions.

The following supporting documents must be conserved:

• a daily statement of your revenues, along with invoices and cash register tape;
• a daily statement of your operating expenses, along with your cancelled cheques, voided cheques and receipts;
• a statement of kilometres travelled for each automobile used for both business and personal purposes;
• documents substantiating travel and trips;
• documents substantiating capital expenditures;
• your credit card bills and monthly statements;
• registers indicating your employees' names, their salaries and wages, and the amounts withheld from their remuneration.