If your business is not registered for clicSÉQUR, you'll need the following information when you access clicSÉQUR – Entreprises on the Ministère de l'Emploi et de la Solidarité sociale website:

• the business's identification number;
• the name and position of the business's authorized representative (whether or not that person is an ex officio representative); and
• the name(s) of the person(s) in charge of online services.

Note that you may be required to provide additional information when registering depending on the business's legal form.

If your business is registered for clicSÉQUR – Entreprises, you already have the information you'll need (user code and password) to access My Account.

You don't have to register the business for clicSÉQUR again to access My Account.

• File
  • GST/HST and QST returns 
  • returns respecting the tax on lodging
  • dues returns for remunerated passenger transportation
  • returns respecting the specific duty on new tires
  • returns respecting the tax on insurance premiums
  • GST/HST and QST public service bodies' rebate applications
• View
  • returns
  • refunds and rebates
  • statements of account
  • payments
  • GST/HST and QST elections
  • GST/HST rebate applications for public service bodies
• Pay
  • returns filed using My Account
  • pre-authorized debit management
• Register a business
  • consumption taxes
• Submit
  • consumption tax returns and rebate applications 

• File
  • source deductions and employer contributions returns
  • RL-1 slips and RL-1 summary
  • RL-1 summary
• View
  • returns
  • refunds and rebates
  • statements of account
  • RL-1 slips and RL-1 summary
  • payments
  • payment frequency information
• Pay
  • returns filed using My Account
  • pre-authorized debit management
• Register a business
  • source deductions
• Manage support-payment deductions
  • remit support-payment deductions
  • view support-payment deductions information
  • pay a balance in a file
  • cancel or change pre-authorized debits

• View
  • returns
  • refunds and rebates
  • statements of account
  • payments
• Pay
  • returns filed using software
  • pre-authorized debit change or cancellation
• Register a business
  • corporation income tax

• Mandatory billing 
  • register for mandatory billing
  • manage a mandatory billing file 
  • view transactions
  • manage a server administrator
• Attestation de Revenu Québec (services available in French only)
  • request an Attestation
  • view an Attestation request
  • carry out a mandatory verification of an Attestation
  • view Attestation mandatory verification results
  • sign up for Attestation renewal
  • report amounts billed under a contract for maintenance work in a public building
  • manage the returns for amounts billed under a contract for maintenance work in a public building
• Government compensation (services available in French only)
  • view the list of invoice batches transmitted
  • transmit invoice batches
  • transmit invoice file batches 
• Unclaimed financial assets
  • remit unclaimed property in an online form
  • remit unclaimed property in an XML file
  • make a payment for an unclaimed property record 

• Trusts
  • apply for a trust identification number
• Objections
  • file a notice of objection
  • view or modify a notice of objection

• Personal information
• Sign up for alerts and new message notifications

• Change businesses (authorizations, external powers of attorney)
• Manage user accounts
• Manage business authorizations and powers of attorney
• Manage client authorizations and powers of attorney
• Change an address
• Track the status of a request
• Consent to communicating online
• Manage direct deposit

• Submit requested or unrequested documents

To use the services offered by Revenu Québec in My Account for businesses (hereinafter “My Account”), an online services representative must accept the conditions for use for the business.

Businesses

Revenu Québec offers services in My Account to any business operating in Québec, including individuals in business (self-employed persons), corporations, partnerships, or any other legal entity that operates a business (hereinafter the “business”).

What businesses can do in My Account

The services offered by Revenu Québec in My Account allow businesses to:

• Quickly and securely access their My Account space
• File and send a return, slip or summary (consumption taxes, sources deductions, etc.)
• View a file (returns, refunds, account statements, payments, choices, payment frequency, etc.)
• Make a payment
• Register a business (consumption taxes, source deductions, corporation income tax, etc.)
• Manage a support-payment deductions file
• Manage a mandatory billing file
• Manage an Attestation de Revenu Québec file
• Manage a government compensation file
• Manage an unclaimed financial assets file
• Apply for a trust identification number
• Communicate securely with Revenu Québec online
• Send and receive documents securely online

Government Authentication Service

Registering a business with a government authentication service

To access the services in My Account, a business must first register with a Québec government authentication service linked to My Account (hereinafter the “Government Authentication Service”).

Currently, the Government Authentication Service is clicSÉQUR – Entreprises.

It is understood that a business registered for My Account must always comply with the conditions for use of the government authentication service linked to My Account.

Access to My Account

The business can, using the Government Authentication Service, designate the persons authorized to access My Account, according to their level of authority, on behalf of and for the company, including:

• an online services representative;
• a user.

Each online services representative and user receives an access code from the Government Authentication Service that allows them to log in to My Account securely and according to their level of authority.

A verification code is then generated by the Government Authentication Service each time an online services representative or a user of the business logs in to My Account.

Person in charge of a business's online services

Designating a business's online services representative

A business registered with the Government Authentication Service must use this service to designate at least one person as the business's online services representative.

The following people can be designated as a business's online services representatives:

• An ex officio representative of the business (president, vice president, secretary, treasurer, etc.).
• An authorized representative (a person authorized to represent the business under a power of attorney, internal regulations or a resolution of the business).

Several people may be designated as a business's online services representative.

Powers and responsibilities of an online services representative

An online services representative holds a general power of attorney for the business that allows them to act on behalf of the business with Revenu Québec using all communication methods offered by Revenu Québec (including by phone, mail, online, or in person).

The business's online services representative can:

• Access all services offered by Revenu Québec to the business in My Account.
• Provide Revenu Québec with any of the business's information or documents and change those that Revenu Québec already has.
• Participate in any negotiations with Revenu Québec regarding such information or documents of the business.

The business's online services representative is responsible for:

• Managing the business's file in My Account and in the Government Authentication Service.
• Ensuring that the information about the business provided in My Account and in the Government Authentication Service is accurate and up to date.
• Ensuring that personal information My Account and in the Government Authentication Service is accurate and up to date.
• Managing each user's account and their access rights in My Account and in the Government Authentication Service.
• Making electronic payments, including preauthorized debits, of amounts owed by the business to Revenu Québec.
• Notifying Revenu Québec of any changes to the business's online services representative.

Cancelling an online services representative's access rights to My Account will result in the deactivation of their account in My Account and the revocation of their general power of attorney granted by the business.

It is understood that a person designated as an online services representative for a business remains authorized to act on behalf of the business with Revenu Québec until the business notifies Revenu Québec otherwise.

Authorization granted to Revenu Québec

The business authorizes Revenu Québec to disclose any information or send any document concerning the business to the business's online services representative(s).

The business authorizes Revenu Québec to publish the names of all its online services representatives in the business's file in My Account so that this information is available to all the business's users.

Business user

Designating a person as a business user

An online services representative may, on behalf of the business and using the Government Authentication Service, designate at least one person as a business user.

The following people maybe be designated as business users:

• an employee, director or officer of the business;
• an employee, director or officer of another business.

Several people may be designated as business users.

Powers and responsibilities of a user

A user is authorized, according to their level of authority as set out in the power of attorney given to them by an online services representative, to act on behalf of the business with Revenu Québec using all communication methods offered by Revenu Québec (including by phone, mail, online, or in person).

The user is responsible for ensuring that their personal information in My Account and in the Government Authentication Service is accurate and up to date.

Cancelling a user's access rights to My Account will result in the deactivation of their account in My Account and the revocation of their power of attorney granted by an online services representative on behalf of the business.

It is understood that a person designated as a business user remains authorized to act on behalf of the business with Revenu Québec until the business notifies Revenu Québec otherwise.

Authorization granted to Revenu Québec

An online services representative can, on behalf of the business, authorize Revenu Québec to disclose information or send a document concerning the business to a business user, within the scope of the power of attorney granted to that user.

Communications Centre

My Account includes a communication centre that allows documents to be sent and received securely online.

Online services representatives and users can send documents to Revenu Québec through the communication centre and view documents submitted by Revenu Québec, depending on the scope of their respective powers of attorney and the authorization given to Revenu Québec by the business on their behalf.

Communicating with Revenu Québec online

It is understood that any business registered for My Account receive all communications that can be sent electronically from Revenu Québec online.

It is understood that any business registered for My Account can print or download all online communications from Revenu Québec that are deposited in the business's My Account.

It is understood that any business registered for My Account can contact Revenu Québec to obtain a copy of the online communication deposited in the business's My Account.

Mandatory subscription to the new message notification service provided by Revenu Québec in My Account

Mandatory subscription

All the business's online representatives and users must sign up for the new message notifications service by Revenu Québec in My Account (hereinafter the “notifications service”).

Service offered in the notifications service

A new message notification is sent by Revenu Québec, by non-secure email, to all subscribers authorized to be notified when Revenu Québec deposits a document in the business's file in My Account.

Depositing a communication relating to the business in My Account

A business is deemed to have received a communication from Revenu Québec as soon as it is sent online to My Account, not when Revenu Québec sends the new message notification.

Business responsibility

It is understood that whether or not Revenu Québec sends the new message email relating to the business in My Account does not release the business from its duty to comply with all its legal or tax obligations under Québec legislation.

Email address used by Revenu Québec to send notifications

It is understood that Revenu Québec uses the email address provided in My Account for the business, for each online services representative and for each user when sending a new message notification in My Account.

Legal commitment and responsibilities of the business

Accuracy of information, powers of attorney and authorizations

The business is responsible for ensuring that the information provided in My Account and in the Government Authentication Service is accurate and up to date, including the contact information for the business, online services representatives and business users.

The business is responsible for ensuring that each power of attorney granted to a person designated an online services representative or user is accurate and up to date, and that the person is authorized to act on behalf of the business with Revenu Québec.

The business is responsible for ensuring that each authorization granted to Revenu Québec with respect to a person designated as an online services representative or user is accurate and up to date, and that the person is authorized to act on behalf of the business with Revenu Québec.

Compliance with My Account conditions for use

The business is responsible for ensuring that each online services representative and user within the business complies with the My Account conditions for use.

If an online services representative or user of the business fails to comply with the My Account conditions for use, Revenu Québec may, without notice, revoke that person's access rights to My Account or revoke all the business's access rights to My Account.

Compliance with preventive measures for information protection and security

The business, as well as every online services representative and business user, must comply with the following preventive measures regarding information protection and security:

• Regularly consult and follow the information protection and security guidelines provided by Revenu Québec and available in My Account or on Revenu Québec's website.
• Protect the confidentiality of the identifier, user code, password, verification code, or any other identifying information that allows a person to access My Account or the Government Authentication Service on behalf of the business.
• Communicate securely with Revenu Québec.
• Notify Revenu Québec immediately of the following:
  • The loss or theft of the identity of a person designated as an online services representative or user who is authorized to act with Revenu Québec on behalf of the business.
  • A person appears to be using, without authorization, the access rights of the business, an online services representative or a user to My Account or the Government Authentication Service.
  • The security of the technology used by the business, an online services representative or a user to access My Account or the Government Authentication Service appears to be compromised, particularly due to a cyberattack or a virus that could infect Revenu Québec's technology.

The business is responsible for any actions taken by a person, with or without authorization, in My Account or in the Government Authentication Service, until the business notifies Revenu Québec otherwise.

Legal commitment, powers, and responsibilities of Revenu Québec

Revenu Québec is committed to providing services in My Account in accordance with all Québec legislation.

Information protection and confidentiality

Revenu Québec ensures the protection and confidentiality of information sent, collected, used, shared or stored in My Account by implementing security measures that comply with its legal obligations in this regard.

Availability of My Account services

Except for scheduled or emergency interruptions, the services offered by Revenu Québec in My Account are available 24 hours a day, 7 days a week. The schedule of scheduled interruptions to My Account services is published on the Revenu Québec website.

Revenu Québec may, at any time and without notice, modify or interrupt the My Account services, particularly due to a computer security issue or in the event of force majeure.

It is understood that any interruption in My Account services does not release the business from its duty to comply with all legal or tax obligations under applicable Québec legislation.

Limitation of Revenu Québec's responsibility

It is understood that Revenu Québec offers no guarantee regarding the availability of My Account services.

It is understood that Revenu Québec takes security measures to ensure the protection of personal information that is collected, used, shared, retained or destroyed, and that these measures are reasonable considering, in particular, the sensitivity of the information, its purpose, quantity, distribution and format.

Legal system

The contract is governed by Québec legislation and, in the event of a dispute regarding the interpretation or application of the contract, the courts of Québec shall be the only courts of competent jurisdiction.

Changes to the My Account conditions for use

The contract governing the My Account conditions for use may be modified at any time by Revenu Québec.

In the event of a change to the contract, Revenu Québec will notify the business online within 30 days prior to the effective date of the change, which will be published on the Revenu Québec website.

Any changes to the My Account conditions for use will take effect on the date indicated on the Revenu Québec website.

If a business's online services representative does not accept a change to the My Account conditions for use within 90 days of the effective date of the change, all My Account access rights of the business, its online services representatives and its users will be suspended.

End of the contract governing the My Account conditions for use

A business may terminate its contract to use My Account at any time.

Revenu Québec may terminate a business's contract to use My Account if the business ceases to do business in Québec, after giving the business 60 days' notice.

Revenu Québec may, without notice, terminate a business's contract to use My Account without notice if the business, online services representative or business user fails to comply with any of the My Account conditions for use. 

My Account for businesses is a space that provides individuals in business (self-employed persons), corporations, partnerships and other legal entities with quick and secure access to their tax files and the opportunity to conduct transactions with Revenu Québec. It also gives them the opportunity to communicate with Revenu Québec online. Access to the services is conditional on acceptance of these conditions for use. Any action taken in My Account on behalf of the business by a person responsible for using online services or by a user has the same legal effect as an action taken in accordance with instructions given in writing and signed by the business.

The conditions for use describe the context of use for My Account and define the roles and responsibilities of the person responsible for using current and future online services in My Account. They describe the particularities of My Account and apply in addition to the clicSÉQUR – Entreprises conditions for use.

The conditions for use must be accepted by the business, by a person responsible for using online services. That person must either be an ex officio representative of the business or have provided a document proving that he or she is authorized to represent the business. Once this requirement is met, all the people responsible for using online services will have access to online services specific to and key for the business, notably the possibility to consent to receiving certain communications online only.

clicSÉQUR – Entreprises conditions for use 

The present conditions for use apply in addition to the clicSÉQUR – Entreprises conditions for use.

Responsibilities of the business

The business must designate one or more people (people responsible for using online services on behalf of the business) to represent it in dealings with Revenu Québec. It is responsible for keeping track of authorizations and powers of attorney granted to people responsible for using online services and keeping these documents up to date.

The business must inform all the people responsible for using online services on its behalf and all users of their obligations under these conditions for use. Failing to meet these obligations may result in Revenu Québec restricting the business's access to My Account.

Roles and responsibilities of the person using online services

Every person responsible for using online services who is registered and designated in My Account acts on behalf of the business, either by right of office (ex officio representative) or because the person holds a document giving him or her that authority (authorized representative).

One of the people responsible for using online services must accept these conditions for use on behalf of the business.

Revenu Québec considers that every person responsible for using online services holds a general power of attorney giving authority to act on behalf of the business. That power of attorney gives the person access to all the online services (whether current, modified or future) for as long as the person has an active file. It also enables the person to provide and modify any information or document held by Revenu Québec on behalf of the business. The person responsible for using online services has the authority to participate in any negotiation with Revenu Québec pertaining to such information and documents. The business also authorizes Revenu Québec to communicate information or transmit documents required in the execution of its mandate by any means of communication offered by Revenu Québec (over the phone, in person, by mail or using online services).

The roles and responsibilities of the person responsible for using online services in My Account include, in addition to the roles and responsibilities set out above and in respect of the person in charge of online services in the clicSÉQUR – Entreprises conditions for use:

• managing the business's My Account registration with Revenu Québec and ensuring the accuracy of all information provided;
• managing the business's user accounts and users' access rights to ensure users can use the services available in My Account;
• keeping personal and contact information up to date, both in My Account and in clicSÉQUR – Entreprises, and ensuring that all users do the same;
• informing Revenu Québec of any change in the person responsible for using the online services;
• granting powers of attorney to users within the business, and to other businesses, that will enable them to act on behalf of the business and access the business's information (as defined by the scope of the power of attorney) using all communication methods available (over the phone, in person, by mail or using online services);
• granting authorizations to users within the business, and to other businesses, that will enable them access the business's information (as defined by the scope of the authorization) using all available communication methods (over the phone, in person, by mail or using online services);
• managing (modifying, revoking, assigning, refusing, etc.) the authorizations and powers of attorney granted and those received from other businesses;
• consenting, on behalf of the business, to receiving certain communications online only; and
• making electronic payments relating to the business's tax file (including setting up pre-authorized debit payments for the business).

The person responsible for using online services must be an ex officio representative or an authorized representative of the business to have access to the services necessary to manage the authorizations and powers of attorney granted to users and other businesses. If this requirement is no longer met, Revenu Québec will withdraw the person's access to the services.

Changes to the conditions for use

The conditions for use can be accessed online on the Revenu Québec website. The business, the person responsible for using online services and all users should refer to them periodically.

The conditions for use can be changed without prior notice and at any time by Revenu Québec, provided Revenu Québec posts the new conditions on its website. The changes take effect as soon as they are posted on the Revenu Québec website.

Use of My Account by the business, by its people responsible for using online services or by its users constitutes acceptance, by the business, of any changes made to the conditions for use of the services.

Authorization and power of attorney relating to the communication of information

Powers of attorney granted by the person responsible for using online services on behalf of the business or received from other business in my Account have a scope that enables the mandatary to act on behalf of the business using all available communication methods (over the phone, in person, by mail or using online services);

Authorizations and powers of attorney have a scope that enables Revenu Québec to communicate to the designated person information covered by the authorization or power of attorney, or transmit documents to the person using all available communication methods (over the phone, in person, by mail or using online services), for a limited time or indefinitely, depending on whether the business specified an end date;

Authorizations and powers of attorney given by the person responsible for using online services are managed separately from user accounts. Deactivating a user account does not automatically revoke the authorizations and powers of attorney granted to a user.

The business is responsible for the actions of all people responsible for using online services with respect to the authorizations and powers of attorney they give and manage.

Online access rights

Online access rights enabling users to access the services available in My Account are:

• specific to each user;
• not all associated with authorizations and powers of attorney granted by the person responsible for using online services;
• granted to all people responsible for using online services by default;
• withdrawn only where a user account is deactivated by the person responsible for using online services;
• valid indefinitely (unless the person responsible for using online services modifies them or the user account is deactivated).

Revenu Québec can suspend or revoke access rights without prior notice, for any of the following reasons:

• personal or access information was used without authorization;
• the person responsible for using online services does not respect the conditions for use;
• security concerns;
• operational reasons.

Communications

Revenu Québec's secure communications centre is available to every person responsible for using online services and every user. This is where Revenu Québec places electronic communications. The scope of an authorization or a power of attorney and the access rights held by the person responsible for using online services or by the user determine what communications can be viewed.

Revenu Québec uses the contact information provided by the people responsible for using online services and by users in their profiles to send new message notifications in My Account and alerts regarding the business's filing deadlines and tax obligations. The notifications and alerts are sent based on the selections made by the people responsible for using online services and the users when they sign up. Under certain circumstances, Revenu Québec may use the electronic contact information provided in the profile for promotional purposes or to send out information about My Account for business and its services.

The people responsible for using online services and the users are responsible for ensuring the information in their profile is up to date and accurate. Revenu Québec sends its notifications and alerts to the email address in the profile at the time and cannot be held responsible for the use of incorrect or outdated contact information.

Consent to online correspondence only

Businesses can have their online service managers consent to online correspondence only, in My Account for businesses. This consent is valid until it is revoked. If businesses revoke their consent, we mail them their correspondence, and a copy of each item is saved in the communications centre in My Account for businesses.

We use the email addresses in businesses' profiles to tell them about new items in My Account for businesses. 

Businesses can see notices of assessment and other notices and documents concerning tax returns, source deductions and employer contributions in My Account for businesses.

Confidentiality of information

Revenu Québec protects the confidentiality of the data that is sent and maintains security measures in accordance with its legal obligations in this area.

Availability of services

Revenu Québec reserves the right to temporarily or permanently change or interrupt all or a part of its My Account for businesses online services at any time, without advance notice to the business. It cannot be held accountable for any damage resulting from service unavailability.

Links to other websites

Revenu Québec's website may redirect users to other sites. This access does not mean that Revenu Québec endorses the content of the sites in question or any connecting sites (relating to products, services or equipment, for example).

Exclusion of liability

Revenu Québec cannot be held responsible for any damage that the business could suffer as a result of:

• the actions of people responsible for using online services on behalf of the business in relation to authorizations and powers of attorney they grant or manage;
• the actions of people responsible for using online services on behalf of the business and of users in My Account;
• the unavailability of the online services.

Legal regime

Any dispute that may arise from an application for registration for My Account, the conditions for use for My Account or the use of My Account services is governed by Québec legislation.

The business irrevocably accepts that any proceedings arising out of such a dispute fall within the jurisdiction of the authorities in Québec, to the exclusion of any other authority that may have jurisdiction in respect of such a dispute.