Travailler à son compte au Québec : ce qu'il faut mettre en place dès le départ.
1. Are you self-employed?
You're self-employed if you offer your services on your own account, with no employer relationship: consulting, trades, creative work, delivery, digital platforms, a small service business. The difference from an employee is real: no one withholds tax or contributions from your income, you partly set how you work, and you carry the risk and the expenses. That freedom comes with responsibilities: declaring all your income, setting money aside for tax, and sometimes registering. This guide covers the basics; for a complex project, an accountant is a good investment.
2. Do you need to register your business?
It depends on the name you work under. If you operate under your own first and last name — for example *Marie Tremblay, consultant* — registration with the Registraire des entreprises is generally not required. If you use a separate business name — for example *Studio Créatif Boréal* — you must register, usually within 60 days. Registration gives you a Quebec enterprise number (NEQ) and makes your business official. It's a separate step from registering for sales tax, covered below. If you're unsure whether you must register, check the Registraire des entreprises site.
3. GST and QST: the $30,000 threshold
As long as your business income stays under $30,000 over a 12-month period, you're considered a small supplier: you're not required to charge GST and QST. Once you cross that threshold, you must register for the GST and QST files, charge these taxes to your clients, then remit them to Revenu Québec. You can also choose to register voluntarily before reaching the threshold: that lets you recover the taxes you paid on your business expenses. To understand how these taxes work, see our GST and QST guide.
4. Your self-employed taxes
You declare your business income on your tax return — as employees declare their salary — but with its own rules. You pay tax on your net profit: your income minus legitimate business expenses (equipment, the share of rent and internet used for work, travel, professional fees). Keep every receipt. You also pay the full QPP contribution — both parts — since there's no employer. If your tax owing becomes significant, Revenu Québec and the Canada Revenue Agency can require instalment payments — tax paid during the year rather than all at once.
5. Invoicing and keeping your books
Good organization saves you a lot of trouble. Issue a clear invoice for each contract: your name or the business name, the date, a description of the service, the amount, and the taxes with your numbers if you're registered. Open a separate bank account for your activity: it cleanly separates personal money from business money and simplifies everything at tax time. Keep your invoices, expense receipts and statements for several years — they back up your deductions in case of an audit. A simple spreadsheet is enough at first; accounting software becomes useful as you grow.
6. Sole proprietorship or incorporation?
Two forms come up often. For most people starting out on their own, the sole proprietorship is the logical starting point: simple to start and low-cost, but your business debts are your personal debts. You consider incorporating — a separate corporation that better protects your assets — when income, risk or tax needs justify it, a decision to confirm with an accountant.
| Sole proprietorship | Incorporation | |
|---|---|---|
| Start-up | Simple, low cost | More complex and costly |
| Liability | Business debts are personal | Personal assets better protected |
| Tax | Profit added to your income | Separate rates and flexibility |
| Administration | Light | Heavier (annual filings) |
| Best for | Starting out on your own | Higher income, risk or tax needs |
7. Your action checklist
Here are the concrete steps to start out on your own the right way.
- Check whether you must register with the Registraire des entreprises (distinct business name)
- Register and get your NEQ, if required
- Open a separate bank account for your activity
- Assess whether you reach the $30,000 threshold and register for GST/QST if needed
- Set up invoicing and expense tracking
- Set money aside on every payment for tax and QPP
- Declare your business income on your tax return
8. Frequently asked questions
Here are the most common questions from self-employed workers in Quebec: registering under your own name, small side income, and taxes on platform work.
I work under my own name. Do I still need to register?
Usually no. A person operating under their own first and last name generally doesn't have to register with the Registraire des entreprises. You must register once you use a distinct business name. Note that this is separate from tax obligations: even without registering, you must declare all your income and, past $30,000, register for GST/QST. When unsure, confirm on the Registraire site.
I earn a small side income on top of my job. Do I have to declare it?
Yes. All self-employed income is taxable, from the first dollar, even if it's a side gig on top of a salaried job. You report it as business income and can deduct related expenses. You don't need to charge GST/QST until you pass $30,000, but the declaration obligation has no minimum. Keep a simple record of what you earn and spend for this activity.
I drive for an app or deliver food. Am I self-employed?
In most cases, yes: platform drivers and couriers are usually treated as self-employed, not employees. That means the platform withholds nothing, so the same rules apply — declare all your income, deduct eligible expenses (a portion of vehicle costs, fuel, phone), set money aside for tax, and watch the $30,000 GST/QST threshold. Keep a logbook of your trips and expenses; it's the basis of your deductions.
9. See also
These related guides may be useful:
- Understanding GST and QST — how the taxes you may charge work.
- Doing your taxes in Quebec — the general framework of your return.
- Opening a bank account — for your separate business account.
- Building your Canadian credit — useful when you finance equipment or a space.
10. Official sources
For up-to-date rules, thresholds and registration, see:
Author's note: going out on your own in Quebec is more accessible than people think — often no registration is required to start under your own name. The real trap isn't the paperwork, it's the tax you forget to set aside. Build one habit from your very first contract: on every payment received, move a share into a separate account. Everything else — clean invoices, tracked expenses, watching the tax threshold — becomes easy once that foundation is in place.
