File Them Together: Annual Information Return for the Québec Enterprise Register and Income Tax Return

Businesses registered with the Québec enterprise register must update their information annually under the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons. This act was amended to allow businesses to file both the information return for the Québec enterprise register (Déclaration de renseignements pour le Registre des entreprises du Québec, form LE-630 or Schedule O of the personal income tax return) and the Québec income tax return at the same time, for 2006 and subsequent years. Two types of registered businesses are eligible to file both returns together: individuals in business (self-employed persons) and corporations (legal persons).

As of 2006, an annual registration fee replaces the fees payable with the annual information return filed with the Registraire des entreprises. Where the business is eligible to file both returns together, the annual registration fee is payable to Revenu Québec. In other cases, it is payable to the Registraire des entreprises.

You may update the information concerning your business by filing one of the following documents with Revenu Québec, together with your income tax return:

• Schedule O of the personal income tax return, which must be completed by individuals in business (self-employed persons);
• form LE-630, which must be completed by corporations and filed together with the corporation income tax return.

Note that Schedule O and form LE-630 bear the same title: Déclaration de renseignements pour le Registre des entreprises du Québec.