Being self-employed in Quebec means filing both a federal T1 return with the CRA and a provincial TP-1 with Revenu Québec. Here's everything you need for 2026.
Who Is Considered Self-Employed?
You are self-employed if you operate as a sole proprietor, freelancer, consultant, or contractor. Report income on Schedule T2125 (federal) and TP-80 (Quebec).
Key Deductible Expenses
- Home office: Proportionate rent, utilities, internet
- Vehicle: Business-use portion with mileage log
- Equipment and software: Computers, phones, subscriptions
- Professional fees: Accounting, legal, memberships
- Marketing: Website, ads, business cards
GST/QST Registration
Once revenue exceeds $30,000 in four consecutive quarters, registration is mandatory. Many register voluntarily earlier to claim Input Tax Credits on business purchases.
Quarterly Instalments
If net tax owing exceeded $3,000 federally (or $1,800 in Quebec) in either of the two prior years, quarterly instalments are required. 2026 due dates: March 15, June 15, September 15, December 15.
QPP for Self-Employed Workers
Self-employed workers pay both employee AND employer QPP shares — 10.8% on net self-employment income up to $73,200, plus QPP2 on $73,200–$81,200. These contributions are partially deductible.
Professional tax assistance for Quebec self-employment typically saves $2,000–$8,000 per year through proper deduction planning.