Table of contents
TechNextPicks Editorial
Canada Edition
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Issue: Feb 2026
Quebec
CRA
Revenu Quebec
Self-employed
Quebec Self-Employed Tax Guide (2026): Federal + Provincial Basics
Last updated: February 16, 2026
Quebec has both federal (CRA) and provincial (Revenu Quebec) tax systems. This guide explains the basics using cautious, official-first language.
Educational only. Not tax advice.
How Quebec self-employment works
Sole proprietor concept
A sole proprietor is generally an individual running a business without a separate legal entity. Business income and expenses are reported on your personal returns.
Federal + provincial returns
Quebec residents generally file a federal return with CRA and a separate provincial return with Revenu Quebec. Requirements may differ based on your situation.
CRA vs Revenu Quebec (simple table)
| Topic | Federal (CRA) | Provincial (Revenu Quebec) |
|---|---|---|
| Income tax | Federal return and payments. | Quebec return and payments. |
| CPP vs QPP | CPP applies outside Quebec. | QPP applies to Quebec residents. |
| GST vs QST | GST rules under CRA. | QST rules under Revenu Quebec. |
| Filing portals | CRA online services. | Revenu Quebec online services. |
| Installments | CRA may require installments. | Revenu Quebec may require installments. |
QPP (Quebec Pension Plan)
Quebec residents generally contribute to QPP instead of CPP. QPP contributions are handled through the Quebec system and are connected to your self-employment net income.
Read CPP vs QPP guideGST & QST overview
Quebec businesses may need to register for both GST (federal) and QST (provincial) depending on sales and activities. Requirements can vary by situation.
Installments in Quebec
CRA and Revenu Quebec may require installments depending on your previous balances and current year income. Use official notices to confirm your schedule.
Read installments guideBest software for Quebec self-employed
Compare tools that help with filing and bookkeeping year-round.
FAQ
Do I file two returns in Quebec?
Generally, Quebec residents file a federal return with the CRA and a separate provincial return with Revenu Quebec.
Is QPP different from CPP?
Yes. QPP applies to Quebec residents while CPP applies elsewhere in Canada.
Do I need QST if I am self-employed?
It depends on your sales and activities. Review official Revenu Quebec guidance.
Where do I pay my taxes?
Federal payments go to CRA, and provincial payments may go to Revenu Quebec. Confirm the payee on your notice.
Do I register federally and provincially for sales tax?
In Quebec, many businesses register for both GST and QST when required.
Is my income reported in one place?
Self-employed income is summarized on the federal return and also on the Quebec return.
Are deductions guaranteed?
No. Expenses are generally claimable only when reasonable and related to earning business income.
Do I need bookkeeping software?
It can help you track income, expenses, and tax information year-round.
What about installments?
CRA or Revenu Quebec may require installments depending on your situation and prior balances.
Where can I confirm official rules?
Use the official CRA and Revenu Quebec websites for the most current guidance.