The Quebec Accounting Glossary is the go-to resource for any business owner who wants to understand the language of Quebec accounting and taxation. IMRTD, TOSI, DPA, ECGC, T2, CO-17, DPE cap… these acronyms come up in every conversation with an accountant, tax specialist, or banker. This 2026 glossary defines over 170 essential terms with their up-to-date rates, limits, and rules, in a format designed to be easily cited and understood. Whether you’re a self-employed individual, the executive of an incorporated small business, or in the midst of estate planning, this glossary will become your go-to resource for understanding your accountant and making informed financial decisions.
Key Takeaways
Table of Contents
Advance tax payments are required when the balance due exceeds $1,800 per year, for both federal and provincial taxes. These quarterly payments (March 15, June 15, September 15, December 15) help avoid interest and underpayment penalties. They are calculated based on income from the current year, the previous year, or using a hybrid method.
See also: Late filing penalty, Tax statute of limitations. In-depth article: GST/QST advance payments for Quebec contractors.
Federal form attached to Form T2 used to calculate the business income limit for a CCPC and its allocation among affiliated corporations. Determines the portion of taxable income eligible for the Small Business Deduction (SBD). Required whenever a corporation is affiliated with another.
A document issued by the CRA or Revenu Québec after processing a tax return. It confirms or adjusts the amounts reported, indicates the refund or balance due, and serves as official proof of filing. Keep it for at least 6 years for audit or dispute purposes.
See also: Notice of Assessment, Appeal, Tax Audit. In-depth article: What is a Notice of Assessment in Quebec?
A document issued when the CRA or Revenu Québec amends a tax return after the initial assessment, following an audit, an adjustment, or an objection. It may increase or decrease the tax due. The taxpayer generally has 90 days to file a formal objection.
A tax credit accumulated in a private corporation that allows for the payment of fully tax-free dividends to Canadian resident shareholders. It is primarily funded by the tax-free portion of capital gains, proceeds from corporate life insurance policies, and certain dividends received. A key tax planning tool for CCPCs.
See also: CDO, Capital Gains, SPCC / DPE.
A corporate tax account that tracks the balance of ordinary (undetermined) dividends that a CCPC may pay. Funded primarily by active income taxed at the EIT rate. The counterpart to the CDC for taxable dividends: enables precise planning of the mix of dividends paid.
Tax-free savings account. Contributions are not tax-deductible, but earnings and withdrawals are entirely tax-free. Annual contribution limit set by the federal government ($7,000 in 2026, indexed). A complementary tool to RRSPs, useful for short-term savings, emergency funds, or tax diversification in retirement.
Corporate income tax return in Quebec, the provincial equivalent of the federal T2 form. Any corporation with a place of business in Quebec must file this return annually, within six months of the end of its fiscal year. It is prepared using professional software such as Taxprep or ProFile, typically by an accountant.
See also: T2, TP1, Fiscal Year. In-depth article: Avoiding CO-17 Errors.
The amount of income each taxpayer can earn without paying tax, set annually at the federal level ($16,129 in 2026) and at the provincial level ($18,056 in Quebec in 2026). The first credit applied in the calculation of personal income tax. Indexed annually for inflation.
Input Tax Credit (federal) and Input Tax Rebate (Quebec). A mechanism that allows registered businesses to recover the GST and QST paid on their business expenses. Claimed through the periodic GST/QST return. Key to optimizing the cash flow of a tax-registered small business.
In-depth article: Input Tax Credits (ITCs) and RTI.
Payroll deductions made by the employer and remitted to the government: federal and provincial income tax, RRQ, EI, and QPIP. The employer acts as a collector on behalf of the tax authorities. Remittances are made monthly, quarterly, or on an accelerated basis, depending on the payroll. Any failure to remit these amounts results in penalties and interest.
A periodic form (monthly, quarterly, or annual, depending on sales) used to report collected GST/QST, deduct ITCs/RTI, and remit or claim the difference. The filing frequency is determined by Revenu Québec based on annual taxable sales. Late filing triggers automatic penalties.
In-depth article: Understanding the GST and QST for Businesses in Quebec.
An eligible dividend is derived from corporate income taxed at the general rate (excluding the DPE) and entitles the shareholder to an enhanced tax credit. A non-eligible dividend is derived from income taxed at the DPE rate and entitles the shareholder to a smaller tax credit. The mix of these dividends determines the shareholder’s personal tax liability.
See also: CDC, CDO, Pay-to-Dividend Strategy.
A tax deduction that allows the cost of a capital asset (equipment, vehicle, building, software) to be spread over several years. Common categories: Cat. 8 (furniture) 20%, Cat. 10 (vehicles) 30%, Cat. 50 (computers) 55%, Cat. 1 (buildings) 4%. Accounting and tax rates may differ.
See also: Depreciation, Fixed Assets. In-depth article: Guide to Depreciation and CCA Categories.
A federal and provincial tax exemption that applies to income earned by a registered Indian on a reserve. It covers employment, business, and investment income based on attribution criteria established by case law. It also includes a GST/QST exemption on purchases delivered to the reserve. Forms: TD1-IN (federal) and TP-1015.R.13.1 (Quebec).
In-depth article: Section 87 and tax exemptions for First Nations entrepreneurs in Quebec.
A lifetime tax exemption that allows for a tax-free capital gain upon the sale of eligible shares of a CCPC. A lifetime limit of $1,250,000 effective June 25, 2024 (2024 Federal Budget, with annual indexation resuming in 2026) for eligible shares of small businesses, and a specific limit for the fishing and agriculture sectors. A key tool in planning the sale of a practice or family business.
See also: Capital gains, Estate freeze. In-depth article: ECGC: Cumulative capital gains exemption for the sale of a business.
Profit realized on the sale of property for an amount greater than its adjusted cost base (ACB). In Canada, 50% of the gain is taxable from June 25, 2024, up to $250,000 per year for individuals, and 66.67% on amounts above that threshold (and from the first dollar for corporations). Applies to the sale of shares, real estate, and business assets.
A tax strategy that transfers a company’s future growth to heirs or a family trust, while locking in the current value of the shares in the founder’s name. Typically involves a Section 86 share exchange or a Section 85 rollover. When combined with the ECGC, it multiplies the exemption among family members.
See also: ECGC, Article 85 Rollover, Family Trust. In-depth article: Estate Freeze in Quebec: A Guide for Entrepreneurs.
A tax mechanism that taxes a CCPC’s passive income (investments, rent, interest, and portfolio dividends) at a high rate, then refunds a portion of that tax when the corporation pays taxable dividends to shareholders. It is designed to eliminate the tax deferral benefit on investment income. It consists of two accounts: the specified IMRTD account and the non-specified IMRTD account.
See also: Passive vs. active income, SPCC / DPE, Business limit (DPE). In-depth article: IMRTD: Dividend Tax Refund Explained.
Accrual accounting: Revenue and expenses are recognized when earned or incurred, regardless of cash flow. Cash accounting: Transactions are recorded at the time of actual payment. Taxpayers can generally use cash accounting; corporations must use accrual accounting. This has a direct impact on reported income and estimated tax payments.
In-depth article: Understanding accrual and cash basis accounting.
Simplified method for calculating GST/QST for small businesses (annual taxable income under $400,000). Instead of calculating actual ITCs/RITCs on each expense, the business remits a reduced percentage of its taxable sales. Advantageous for service-based businesses with few inputs. Election must be made in the first year of registration.
A 9-digit identification number assigned to every Canadian resident by Service Canada. Required to work, file a tax return, open an RRSP or TFSA, and receive government benefits. An accountant needs this number to file the T1 form and issue T4, T4A, and RL-1 tax slips.
Formal appeal to challenge a notice of assessment or reassessment. Must be filed within 90 days of the date of the notice (or within one year for individuals, depending on the circumstances). This is a mandatory first step before filing an appeal with the Tax Court of Canada or the Court of Québec.
In-depth article: How to handle tax disputes.
A penalty imposed by the CRA or Revenu Québec when a return is filed late. At the federal level for T1 and T2 returns: 5% of the amount due, plus 1% per month of delay (up to 12 months). In the event of a repeat offense within 3 years, the penalties are doubled. This is in addition to interest calculated daily.
The first $500,000 of eligible active business income qualifies for the federal small business tax rate (SBT). Quebec applies an identical cap. This amount is reduced if taxable capital exceeds $10 million or if passive income exceeds $50,000. It is allocated among affiliated corporations via Schedule L.
The time limit beyond which the CRA or Revenu Québec can no longer issue a new assessment. Generally, this is 3 years after the initial notice of assessment for standard tax returns filed by an individual or a CCPC, 4 years for other corporations, 6 years in cases of negligence, and unlimited in cases of fraud.
The tax basis of a property for the purpose of calculating capital gains upon sale. Includes the purchase price plus acquisition costs (commissions, transfer taxes, capitalized improvements). Reduced by certain principal repayments or deductions for depreciation. Essential for correctly calculating the tax liability upon the disposition of a property.
A tax slip issued in Quebec by an employer, supplementing the federal T4 form. It details employment income and provincial deductions (Quebec income tax, RRQ, RQAP, FSS). It must be provided to the employee and submitted to Revenu Québec no later than the last day of February following the calendar year.
Registered Retirement Savings Plan. Contributions are deductible from taxable income; funds grow tax-free and are taxed upon withdrawal. The contribution limit is based on 18% of the previous year’s earned income, up to $32,490 in 2026. Dividends do not generate RRSP contribution room, unlike salary—a key factor in the salary-dividend strategy.
A corporate transaction that alters a company’s share capital or structure for tax, estate planning, or business reasons. This includes estate freezes, Section 85 rollovers, mergers, liquidations, Section 86 share exchanges, and business transfers. It requires the expertise of a tax professional to avoid unintended tax consequences.
A strategy that involves leaving profits within a corporation (taxed at the reduced corporate rate under the DPE, approximately 12.2% in Quebec) rather than immediately distributing them as salary or dividends (taxed at the marginal personal rate). The difference creates a cash flow advantage that can be reinvested. This is the primary tax benefit of incorporation.
Active income: derived from operating a business (sales of goods and services, fees). Passive income: derived from investments (interest, portfolio dividends, rent, capital gains). Crucial distinction: Since 2019, annual passive income exceeding $50,000 in a CCPC gradually reduces the SPE limit (a $5 reduction in the limit for every $1 of passive income above the threshold).
Quebec Statement of Partnership Income, the provincial counterpart to Form T5013. Issued by a general partnership (SENC) or limited partnership (SEC) to each of its partners to report their share of income, deductions, and credits. The partner uses Form RL-15 to file their individual TP1 return.
Quebec Statement of Investment Income, the provincial equivalent of the T5. Issued by financial institutions and corporations to report interest, dividends, royalties, and other investment income paid to an individual residing in Quebec. Required for filing the TP1.
A mechanism that allows assets (such as property, shares, and intellectual property) to be transferred to a Canadian corporation without triggering immediate capital gains tax. The transfer is made at the option of either book value or fair market value, in exchange for shares of the corporation. Used in tax-advantaged incorporations, estate freezes, and corporate reorganizations.
In-depth article: Understanding tax rollover for entrepreneurs.
Scientific research and experimental development. Federal and provincial tax credit programs for businesses conducting eligible R&D in Canada. Refundable credit for CCPCs (up to 35% federal on the first $3 million + provincial top-up in Quebec). Covers salaries, subcontracting, and directly attributable materials.
In-depth article: R&D tax credits in Quebec.
Annual documents that employers file to summarize all T4 (federal) and RL-1 (Quebec) slips issued during the year. These must be submitted to the CRA and Revenu Québec by the last day of February at the latest. Any delay or error will result in administrative penalties.
Compensation options for incorporated entrepreneurs: salary (tax-deductible for the company, generates RRSP contributions, and contributes to the RRQ and EI) or dividends (non-deductible, no social contributions, and eligible for a tax credit). The optimal mix depends on the individual’s personal circumstances, cash flow needs, and family structure (TOSI rules).
See also: Fixed dividend, TOSI, RRSP. In-depth article: Choosing between salary and dividends. Service: Taxation for entrepreneurs.
| Criterion | Salary | Dividend |
|---|---|---|
| Tax-deductible for the company | Yes | No |
| Establishes RRSP rights | Yes (18%) | No |
| Contribute to the RRQ / EI | Yes | No |
| Dividend Tax Credit | Not applicable | Yes (whether or not) |
| Subject to DAS | Yes | No |
| Applicable TOSI Rules | No | Yes (family members) |
| Recommended for | Regular cash flow, RRSP contributions | Tax flexibility, optimization |
Federal income tax return for individuals and self-employed individuals. Must be filed by April 30 of each year (June 15 for self-employed individuals, but any balance due is still due on April 30). Includes all worldwide income of a Canadian resident: employment, business, investments, and capital gains.
Federal corporate income tax return. All Canadian corporations (SPAs, CCPCs, and incorporated non-profit organizations) must file this return within 6 months of the end of their fiscal year. The tax balance is due 2 months after the end of the fiscal year (3 months for eligible CCPCs). Quebec equivalent: CO-17.
In-depth article: What is a T2 tax return? Service: Corporate Tax.
Statement of income from business or self-employment activities. An attachment to Form T1 that all self-employed individuals and sole proprietors must complete to report their business income and expenses. For federal and provincial purposes: a single Form T2125 is used for both Form T1 and Form TP1.
Tax information slip and return for income from a trust: investment income, capital gains, and dividends allocated to beneficiaries. Issued by the trustee no later than 90 days after the end of the trust’s fiscal year. Since 2024, the new expanded reporting rules have also applied to dormant trusts.
A tax statement issued by an employer showing employment income and payroll deductions (income tax, RRQ, EI, QPIP) for a calendar year. Must be provided to the employee and submitted to the CRA by the last day of February at the latest. Required for filing Form T1. Quebec equivalent: RL-1.
A federal form used to report payments made to an individual who is not an employee: commissions paid to self-employed individuals, subcontracting fees exceeding $500, educational assistance payments from an RESP, and pension benefits. Issued by the paying organization no later than February 28 following the calendar year.
Tax slip for investment income: interest, dividends, royalties. Issued by financial institutions and companies that pay dividends to their shareholders. Minimum threshold: $50 in interest or dividends per year. Quebec equivalent: RL-3.
Federal income statement for a partnership. Form issued by a general partnership (SENC) or limited partnership (SEC) to each of its partners to report their share of income, expenses, deductions, and credits. Quebec equivalent: RL-15. Required when a partnership has six or more partners.
A federal carbon tax is applied in provinces without an equivalent system. Businesses that use fossil fuels pay the tax, which is built into the price. Eligible small and medium-sized enterprises (SMEs) can receive a refund through a tax credit. Quebec operates its own cap-and-trade system (SPEDE).
Tax on Split Income. Federal rules in effect since 2018 that tax dividends or interest paid by a private company to a family member who does not actively and regularly contribute to the business at the highest marginal tax rate. Several exceptions apply: individuals aged 25 or older with a 10% ownership stake, retired business owners, and retired spouses.
See also: Salary-Dividend Strategy, Family Trust. In-depth article: TOSI and Income Splitting for Families in Quebec.
Good to Know - TOSI and Incorporated Contractors
If you pay dividends to your spouse or adult children through your company, check with your accountant to confirm that the TOSI exemptions apply. If no exemption applies, the dividend is taxed at the highest marginal rate (approximately 53% in Quebec)—which negates the intended tax benefit.
Summary of employer withholdings and contributions in Quebec. The provincial counterpart to the federal T4 Summary: provides an overview of the DAS payments made to Revenu Québec during the year, including Quebec income tax, RRQ, RQAP, FSS, and CNESST.
Quebec Income Tax Return for individuals and self-employed individuals. The provincial counterpart to Form T1. Must be filed by April 30 (June 15 for self-employed individuals, but any balance due must be paid by April 30). Includes all of the taxpayer’s income and applies specific provincial credits (childcare expenses, child support, home care for seniors).
Federal Goods and Services Tax (GST), set at 5%. Registration is mandatory for businesses whose taxable revenue exceeds $30,000 over four consecutive quarters. Voluntary registration below this threshold allows businesses to claim input tax credits on business expenses and is often recommended for B2B companies.
In-depth article: GST and QST registration. Service: Taxes.
The Quebec sales tax is set at 9.975% and is calculated on the price before GST. The mandatory registration threshold is $30,000, the same as for the GST. Registration for both taxes is done jointly with Revenu Québec, which administers the GST in Quebec through an agreement with the CRA. Both taxes appear together on invoices.
A detailed review of a tax return by the CRA or Revenu Québec, which may be random or targeted. The taxpayer must provide the requested supporting documents (invoices, contracts, accounting records) generally within 30 days. This may result in a notice of reassessment or an objection. The process can take anywhere from a few weeks to several months.
In-depth article: Corporate tax audits.
A federal agency responsible for tax administration, tax collection, GST/HST, and benefit programs. It issues notices of assessment, conducts audits, and manages program accounts: payroll (RP), GST (RT), corporate income tax (RC), and import/export (RM).
An agreement that defines the rights and obligations of a company’s shareholders: buy-sell agreement, right of first refusal, exit provisions in the event of death or disagreement, share valuation, non-compete clause. Essential for any private limited company with multiple shareholders. Difference from a unanimous agreement: more limited scope; does not bind future shareholders unless a specific clause is included.
In-depth article: Shareholders' Agreement: The Fundamental Pact.
An agreement signed by all shareholders that limits the powers of the board of directors and transfers certain decision-making authority to the shareholders themselves. Provided for under the Canada Business Corporations Act (CBCA) and the Quebec Business Corporations Act (QBCA). It is binding on future shareholders and enforceable against third parties.
A legal entity established by a group of people with shared needs (consumption, production, employment). Members are both owners and users, and the organization operates democratically (one member, one vote, regardless of the amount of capital invested). It has a special tax regime (deductible dividends). Common in agriculture, housing, and services in Quebec.
Simplest legal structure: the owner and the business are a single legal entity. No incorporation required. Income is reported on the owner’s T1/TP1 form using the T2125. Unlimited personal liability—the owner’s personal assets can be seized to cover the business’s debts. Also known as an unincorporated self-employed person.
In-depth article: What is a sole proprietorship?
A legal arrangement in which a trustee holds and manages assets (such as stocks, real estate, and investments) for the benefit of beneficiaries. There are three distinct roles: settlor (creates the trust), trustee (manages the trust), and beneficiary (receives the assets). Used for tax planning, estate planning, and asset protection. A T3 return must be filed annually.
A type of inter vivos trust (established during the settlor’s lifetime) used to allocate income among family members, maximize the CCA on the sale of eligible shares, and plan for intergenerational transfers. Subject to TOSI rules since 2018, which severely restrict income splitting with non-working adult family members.
Mandatory filing with the Quebec Enterprise Registrar, to be submitted annually during the filing period assigned to the company. This filing allows the company to update its information, including its address, directors, and major shareholders. Failure to file will result in escalating penalty fees and may ultimately lead to automatic removal from the registry.
A 9-digit federal business number assigned by the CRA, to which the following program accounts are linked: GST/HST (RT), payroll deductions (RP), corporate income tax (RC), import/export (RM), and reporting (RZ). A single business uses a single BN for all its federal accounts.
A unique 10-digit identifier assigned by the Quebec Enterprise Registry to every business registered in Quebec. Required for government contracts, grant applications, legal audits, and business transactions. Different from the federal BN.
In-depth article: How to register my business in Quebec.
Nonprofit organization. An entity whose surplus revenue is not distributed to members but reinvested in its mission. May be exempt from income tax if the majority of its activities are carried out for nonprofit purposes. Filing requirements vary depending on status: federal Form T1044, Form T2 if taxable.
A Quebec agency that manages the public registry of businesses registered in Quebec. Any business (S.A., LLC, CPC, or nonprofit) with a place of business in Quebec must register with it. It is responsible for the mandatory annual update, reporting changes, and deregistration. Public information is available online.
The provincial agency responsible for tax administration in Quebec. It collects income tax from individuals (TP1) and corporations (CO-17), manages the GST/QST through an agreement with the CRA, and administers social contribution programs (RRQ, RQAP, FSS) and Quebec’s social and tax credits.
A business operated by two or more partners, without a legal entity separate from the partners. Each partner reports their share of the income on their own tax return (T1/TP1) using Form T5013/RL-15. Joint and several liability: a creditor may claim the entire debt from a single partner. Registration with the REQ is required.
Companies under common control (direct or indirect, de jure or de facto) according to the complex criteria set forth in sections 256 and 251 of the Income Tax Act. They must share the $500,000 EIT cap among themselves. The determination of affiliate status has significant tax implications.
A corporation owned by a professional (CPA, physician, lawyer, engineer) or an entrepreneur, which receives the owner’s professional income or operating dividends, manages their investments, and optimizes their tax situation. It allows for tax deferral, the multiplication of the ECGC, the separation of operating assets and liabilities, and estate planning. Very common among incorporated professionals.
See also: SPA, SPCC / DPE, ECGC. In-depth article: Management companies (Gesco) for professionals in Quebec.
A partnership with two types of partners: general partners (responsible for management, with unlimited liability) and limited partners (passive investors, with liability limited to their capital contribution). Used in real estate financing, investment structures, and certain tax arrangements.
A legal entity distinct from its shareholders, with its own limited liability, bank account, and tax obligations (Federal T2, Provincial CO-17). It allows for salary-dividend optimization, tax deferral through the reduced corporate tax rate, and estate planning. Federal (CCA) or provincial (LSAQ) depending on territorial scope requirements.
In-depth article: Corporations in Quebec.
A Canadian-controlled private corporation eligible for the small business deduction. This entitles the corporation to a reduced tax rate (approximately 12.2% in Quebec) on the first $500,000 of active business income. The deduction limit is shared among affiliated corporations and reduced based on taxable capital and passive income.
A legal entity automatically created when a divided co-ownership is established. Comprising all co-owners, it manages the common areas: maintenance, insurance, contingency fund, and annual budget. It has its own accounting obligations and must file Form T2 if there is taxable income. Quebec’s Bill 16 requires a maintenance log and a review of the contingency fund.
An individual who carries out a business activity on a self-employed basis, without being incorporated. Must file Form T1 and Form TP1 along with Schedule T2125 to report business income and expenses. Responsible for their own GST/QST remittances, estimated tax payments, and double RRQ contributions. Synonyms: sole proprietorship, freelancer.
In-depth article: The difference between self-employed workers and employees.
| Criterion | TA / Sole Proprietorship | SENC | SPA | Cooperative |
|---|---|---|---|---|
| Separate legal entity | No | No | Yes | Yes |
| Personal responsibility | Unlimited | Unlimited Solidarity | Limited to capital | Limited to capital |
| Tax Return | T1/TP1 + T2125 | T5013/RL-15 per partner | T2 + CO-17 | T2 + CO-17 |
| Access to the EPC | No | No | Yes (if SPCC) | Variable |
| Incorporation cost | Low | Moderate | High | High |
| Suitable for | Getting started, freelancing | Partners without incorporation | Growth, optimization | Group projects |
Assets and receivables held with the intention of being converted into cash within the next 12 months: cash on hand, accounts receivable, inventory, prepaid expenses, and short-term deposits. An essential component of working capital and the calculation of the liquidity ratio.
Work performed by a tenant in a leased space: renovations, improvements, and installations. Capitalized as fixed assets and depreciated over the remaining term of the lease or the useful life (whichever is shorter). Separate CCA class (generally Class 13).
The systematic allocation of the cost of a long-lived asset over its useful life. In accounting, this is a non-cash expense that reduces the asset’s carrying amount on the balance sheet and net income on the income statement. This differs from tax depreciation: accounting (straight-line) and tax (declining-balance) rates differ, resulting in deferred tax.
The highest level of assurance provided by a CPA. A thorough review of financial statements using audit procedures (confirmations, observations, internal control tests). The CPA an opinion on the fairness of the financial statements in accordance with standards (NCECF, IFRS). Required by certain creditors, investors, non-profit organizations receiving significant grants, or publicly traded companies.
See also: Review Engagement, Compilation. In-depth article: Accounting and Financial Audits. Service: Audits for Businesses.
Earnings before interest, taxes, depreciation, and amortization. Measures a company’s operating performance, regardless of its financing structure and tax choices. Used for business valuation, sales transactions, and industry multiples (the buyer pays X times the EBITDA).
A list of all general ledger accounts, showing their debit and credit balances as of a specific date. The debit and credit totals must be exactly equal. A control tool used by the accountant before preparing financial statements—an imbalance indicates an accounting error.
Profits accumulated by a company since its inception, minus dividends paid to shareholders and losses incurred. A component of equity on the balance sheet. A positive retained earnings balance indicates an accumulation of corporate wealth; a negative retained earnings balance (accumulated deficit) indicates that historical losses exceed profits.
A financial snapshot of a company at a specific date: assets (what the company owns), liabilities (what it owes), and equity (the difference). This follows the fundamental accounting equation: Assets = Liabilities + Equity. Also known as a statement of financial position under NCECF and IFRS.
Projection of actual cash inflows and outflows over a future period (week, month, quarter). A management tool for anticipating cash shortfalls, planning financing, and coordinating estimated tax payments. Unlike an operating budget, it focuses on the actual timing of cash inflows and outflows.
The residual value of a business after subtracting all liabilities from its assets. Includes paid-in capital, retained earnings, and contributed surplus. Represents the book value of the business to its owners. This is distinct from fair market value (which may be higher for a profitable business).
Expenses paid today for services to be rendered in the future: annual insurance premiums, rent paid in advance, prepaid software subscriptions. These are capitalized as current assets on the balance sheet and then gradually recognized as expenses on a matching basis.
Basic attestation level provided by a CPA preparation of financial statements based on figures provided by the client, without independent verification. The CPA a compilation report that provides no assurance as to accuracy. This is the most cost-effective service, sufficient for the majority of Quebec SMEs and for filing tax returns.
In-depth article: Compilation engagement and notice to the reader. Service: Corporate accounting.
Amounts a company owes its suppliers for goods or services received but not yet paid for. A current liability on the balance sheet. Managing accounts payable (payment terms, discounts for early payment) is an important cash flow management tool. A payment cycle of 30 to 60 days is standard in Quebec, depending on the industry.
Amounts owed to the company by its customers for goods or services delivered but not yet collected. A current asset on the balance sheet. Accounts receivable management (customer payment terms, collections, allowance for bad debts) directly impacts cash flow. Aging accounts receivable is a financial red flag.
Consolidation of the financial statements of several related entities (parent company and subsidiaries) into a single set of financial statements. Eliminates intercompany transactions (sales, loans, internal dividends). Required when a company controls one or more subsidiaries under NCECF or IFRS.
Direct cost of goods sold during a period: purchases of merchandise, raw materials, direct production labor, and inbound shipping costs. Subtracted from revenue to calculate gross margin. Does not include general operating expenses (rent, administrative salaries, marketing).
Accounting adjustments made at the end of the period to reflect economic reality in accordance with the matching principle: depreciation, accrued expenses, deferred revenue, allowance for bad debts, prepaid expenses, and accrued interest. These adjustments are necessary to ensure that the financial statements are accurate prior to the preparation of tax returns.
A financial statement that shows revenue minus expenses over a given period (full fiscal year, quarter, month). It indicates whether the company is profitable. Also known as the income statement (P&L). It follows this sequence: revenue – cost of goods sold (COGS) = gross margin – operating expenses – interest – taxes = net income.
A 12-month period used for accounting purposes and for preparing financial statements and tax returns. The term commonly used in practice in Quebec and in legal documentation (Corporations Act). Selected at the time of incorporation; does not necessarily correspond to the calendar year. Synonym: fiscal year.
The practice of billing the client as work progresses, rather than at the end of the engagement. This improves the firm’s cash flow, reduces work in progress (WIP) on the balance sheet, and limits the risk of bad debt. This is common for long-term engagements (audits, corporate tax, development projects).
A financial statement that shows actual cash inflows and outflows over a period, categorized into three areas: operating, investing, and financing. Often required by banks and investors. Not to be confused with accounting profit: a reported profit can coexist with a cash shortfall.
In-depth article: Cash flow for businesses.
The difference between current assets and current liabilities. Measures a company’s ability to pay its short-term obligations with its liquid assets. A key indicator monitored by bankers and lenders. Negative working capital is a red flag.
The general ledger is the primary record of all accounting transactions, organized by account in the chart of accounts. Each entry is recorded with its date, amount, description, and corresponding entry in the double-entry system. It serves as the reference document for tracing any historical transaction of the company and for preparing the trial balance.
International Financial Reporting Standards (IFRS). A mandatory accounting framework for publicly traded companies in Canada since 2011. More complex than the Canadian Generally Accepted Accounting Principles (GAAP), with a principles-based approach rather than a rules-based one. Used on a voluntary basis by certain private companies with an international focus or those planning an initial public offering (IPO).
Long-term assets held for use in operations (rather than for resale): buildings, equipment, vehicles, furniture, software, and leasehold improvements. These are recorded on the balance sheet at their acquisition cost and depreciated over their useful lives.
Inventory held for resale or used in production. Valued at the lower of cost and net realizable value at the end of each fiscal year. Accounting methods: FIFO (first-in, first-out), weighted-average cost. Direct impact on cost of goods sold and reported profit.
A written agreement between a CPA their client that defines the nature of the engagement (compilation, review, audit, tax), the responsibilities of each party, the fees (fixed fee or hourly rate), the deliverables, and the deadlines. Required under CPA professional standards.
Revenue minus the cost of goods sold, expressed in dollars or as a percentage of revenue. Indicates how much the company retains from each dollar of sales before general operating expenses. A key indicator of direct operating profitability and pricing.
Net income divided by total revenue, expressed as a percentage. Measures what the company retains after all expenses (cost of goods sold, operating expenses, interest, and taxes). The ultimate measure of financial profitability. Allows for comparison with other companies in the same industry.
An intermediate level of assurance provided by a CPA, falling between a review and an audit. Involves analytical procedures and inquiries to management, without comprehensive audit testing. Moderate level of assurance: the CPA that nothing has come to their attention that would lead them to conclude that the financial statements are not presented fairly. Often requested by banks.
Notes to the financial statements: accounting policies, details of significant items, contractual commitments, contingencies, and events after the balance sheet date. These notes are an integral part of the financial statements and are essential for understanding the figures.
Liabilities due within the next 12 months: accounts payable, current portion of long-term debt, accrued liabilities (interest, wages, taxes), income tax payable, GST/QST payable, declared dividends. A component of working capital.
Liabilities with maturities exceeding 12 months: mortgages, term loans, bond debt, long-term leases, deferred taxes. These are often subject to covenants that require certain financial ratios to be maintained; failure to meet these ratios triggers a technical default.
Generally Accepted Accounting Principles / Accounting Standards for Private Enterprises. A Canadian accounting framework used by private companies (SMEs, non-issuing NPOs) to prepare their financial statements. An alternative to IFRS for unlisted companies. Easier to apply.
An organized structure of all the accounts used to classify a company’s transactions: revenue, expenses, assets, liabilities, and equity. It is the backbone of accounting. Each software program (QBO, Sage, Acomba, Xero) comes with a basic chart of accounts that can be customized by industry.
In-depth article: What is a chart of accounts?
An accounting estimate of accounts receivable that are unlikely to be collected, based on collection history and the age of the receivables. Reduces the net value of accounts receivable on the balance sheet and creates an expense on the income statement. Tax-deductible only for actual or highly probable losses.
Verify that the transactions in the general ledger match the bank statement for the period. This process identifies data entry errors, duplicate entries, missing transactions, unrecorded bank fees, and potential fraud. This should be performed monthly as a basic control.
Total debt (total liabilities or long-term debt) divided by total assets or equity. Measures a company’s financial leverage. A high ratio indicates greater risk but also potentially higher returns on equity. Banks often set maximum thresholds (e.g., 2:1).
A measure of a company’s ability to meet its short-term obligations. Current ratio = current assets / current liabilities (ideally above 1.5). Quick ratio = (current assets – inventory) / current liabilities (more conservative). Indicators monitored by bankers.
In-depth article: Understanding key financial ratios.
Money received in advance for services that have not yet been rendered. Recorded as a liability on the balance sheet until the service is delivered, at which point it is transferred to revenue on the income statement. Common examples include subscription fees, lump-sum payments, and customer deposits.
The sales level at which revenue exactly covers all expenses (fixed and variable). Below this level: a loss. Above this level: a profit. This calculation is essential for any entrepreneur starting a business, launching a new product, or making a major investment decision. Formula: fixed costs / (unit price – variable cost per unit).
Daily recording of financial transactions: sales invoices, purchase invoices, payments, receipts, deposits, withdrawals, payroll. The foundation of all accounting—without meticulous bookkeeping, no reliable financial statements are possible. This can be handled by an accounting technician, a clerk, the business owner, or outsourced.
In-depth article: Bookkeeping for entrepreneurs. Service: Bookkeeping.
Accounting engagements (or professional services engagements) that have begun but have not yet been billed. These represent time and costs invested that have not yet generated revenue. Monitoring these is crucial to an accounting firm’s profitability. They are recorded as assets on the balance sheet, valued based on hours worked at the expected billing rate, less an allowance for losses.
| Level | Compilation | Review Mission | Audit |
|---|---|---|---|
| Insurance coverage | None | Moderate | High |
| CPA Procedures | Compilation of figures | Analytics + interviews | Tests, confirmations, checks |
| Relative cost | $ | $$ | $$$$ |
| Requested by | Tax reporting, SMEs | Banks, certain lenders | Major nonprofits, publicly traded companies, certain grants |
| Standard applied | Compilation Standard | NCMC 2400 | NCA |
Need an accountant who understands all these concepts?
Our team assesses your needs and selects the perfect accountant from a network of over 1,500 firms across Quebec. We’ve connected more than 12,000 business owners since 2023.
Find my accountant
Mandatory employer-employee contributions at the federal level to fund unemployment, sickness, caregiver, and compassionate care benefits. In Quebec, the employee contribution rate is lower (1.32% in 2026 vs. 1.64% in the rest of Canada) because the QPIP covers parental benefits. TAs do not contribute to EI unless they voluntarily enroll.
Goods or services provided by the employer to the employee in addition to wages: company car, group insurance paid by the employer, free parking, allowances, meals. These must be valued, added to the employee’s income on the T4/RL-1 form, and subject to payroll deductions. Some benefits are entirely tax-free.
In-depth article: Management of taxable benefits.
An organization that manages labor relations, payroll, and employee benefits in Quebec’s construction industry. It operates a specialized payroll system with its own forms, collectively agreed-upon rates, and reporting requirements. All employers in the industry are subject to this system: the CCQ collects union dues, employee benefits, and pension contributions.
Commission on Standards, Fairness, Occupational Health, and Safety. Mandatory employer contribution to cover workplace accidents and occupational diseases. The rate varies depending on the industry (ranging from less than 1% to more than 10% for construction) and the employer’s claims history.
A substantial unilateral change in working conditions by the employer (such as a pay cut, significant demotion, or an unplanned relocation) that amounts to termination of employment without formal notice. The employee may resign and claim the same rights as in the case of a dismissal.
An employer’s contribution to an employee’s RRSP, often in the form of a matching plan or a percentage of salary. For the employee, this is a taxable benefit that reduces their personal RRSP contribution room. For the employer, it is immediately deductible as a payroll expense.
A mandatory employer contribution in Quebec, calculated based on total payroll. The rate will range from 1.65% to 4.26% in 2026, depending on the size of the payroll (with exemptions for the first few dollars depending on the sector). It is not deducted from the employee’s pay—it is an employer cost. It funds Quebec’s healthcare system.
The Quebec Labor Standards Act, which establishes minimum working conditions: minimum wage, annual leave (2–4 weeks depending on length of service), statutory holidays (8 per year), overtime (50% after 40 hours), notice of termination, parental leave, and psychological harassment. Applies to the majority of employees in Quebec.
Complete process for calculating and paying employee compensation: calculating hours worked, applying the hourly rate or salary, calculating payroll deductions (DAS, RRQ, EI, QPIP, FSS), employee benefits, issuing pay stubs, and processing bank transfers. Standard pay frequencies: weekly, biweekly, bimonthly, or monthly.
In-depth article: Required information on a pay stub. Service: Payroll management.
An electronic document issued by the employer to Service Canada when an employee leaves their job (layoff, resignation, parental leave, sick leave). Must be issued within 5 calendar days of the employee’s departure. Required for the employee to apply for Employment Insurance benefits.
A savings plan in which the employer makes contributions based on company profits to the retirement accounts of eligible employees. The contributions are tax-deductible for the employer in the year they are made and are tax-free for the employee until withdrawal. The contribution limit is tied to the RRSP limit.
Mandatory employer-employee contributions fund maternity, paternity, parental, and adoption benefits in Quebec. This is separate from the federal Employment Insurance program for these specific benefits (which is why the EI rate is lower in Quebec). The QPIP offers more generous benefits than the federal program for new parents in Quebec.
Mandatory contributions are split between the employer and the employee (or paid entirely by the self-employed individual, who covers both portions). This funds retirement, disability, and survivor benefits in Quebec. The combined rate and the maximum eligible earnings are adjusted annually (base rate of 12.8% combined + an additional 8% in 2026). Federal counterpart: CPP.
Quebec-based accounting software designed for small and medium-sized businesses, developed by ACCEO Solutions. Widely used by accounting firms in Quebec, particularly in traditional industries (construction, distribution, manufacturing). Offers accounting, payroll, business management, and inventory features. A local alternative to QBO and Sage. Available in on-premises and cloud-based versions (Acomba X).
Software page: Acomba on Bankeo.
Professional software used by CPA prepare year-end filings, produce financial statements, and perform compilation, review, and audit engagements. Automates calculations, cross-checks, and reporting in accordance with NCECF/IFRS standards. The industry standard in Canadian accounting firms.
An accounting model in which data is stored and processed on remote servers accessible via the Internet, rather than locally on the user’s computer. It allows simultaneous access by the business owner and their accountant, automatic bank integration, continuous backups, and mobility. Current standards: QBO, Xero, Sage Business Cloud, FreshBooks, Wave.
An app for automatically scanning and organizing invoices and receipts using OCR (optical character recognition) and artificial intelligence. Used by accounting firms to automate the collection of supporting documents from clients. Integrates natively with QBO, Xero, and Sage.
The most widely used cloud-based accounting software among small and medium-sized businesses in Canada, developed by Intuit. It offers bookkeeping, invoicing, expense tracking, integrated payroll (via QuickBooks Payroll), and financial reporting. Automatic bank integration with most Canadian financial institutions. Multiple subscription tiers (Simple Start, Essentials, Plus, Advanced).
Software page: QuickBooks on Bankeo.
A suite of accounting software solutions for bookkeeping, payroll, and financial management. Sage 50 (formerly Simply Accounting) remains widely used by accounting firms and small and medium-sized businesses in Quebec due to its on-premises installation and robustness. Sage 100 and Sage Intacct are designed for medium-sized businesses. Sage Business Cloud is the modern cloud-based offering.
Software page: Sage on Bankeo.
Professional tax preparation software used by CPA accounting technicians in tax practices. Taxprep (by Wolters Kluwer / Cantax) is the industry standard in Quebec for T1, T2, CO-17, and complex forms. ProFile (by Intuit) is also widely used. These programs enable automated calculations and electronic filing with the tax authorities.
A New Zealand-based cloud accounting software and direct competitor to QBO. Less common in Quebec but well-established in the English-speaking Canadian market and among modern accountants. It features a modern interface and strong third-party integrations (over 1,000 connected applications). It is particularly popular among e-commerce businesses and tech companies.
Software page: Xero on Bankeo.
| Software | Target | Main force | Fashion |
|---|---|---|---|
| QuickBooks Online (QBO) | Versatile SMEs | The most widely used in Canada, bank integrations | Cloud |
| Sage 50 / Sage Business Cloud | SMEs, firms | Reliability, on-premises or cloud-based | On-Premises + Cloud |
| Acomba | Traditional Quebec SMEs | Office, sales management, payroll | On-Premises + Cloud |
| Xero | E-commerce, technology | Over 1,000 integrations | Cloud |
| Wave | Self-employed individuals | Free for basic features | Cloud |
For more information: The most widely used accounting software in Quebec among entrepreneurs.
A professional who serves as the link between entrepreneurs seeking an accountant and the network of CPA firms. Responsible for making initial contact, analyzing needs, presenting suitable candidates, and following up until the engagement agreement is signed. A relatively new concept in the Quebec market—Bankeo is the first established player to establish this professional role.
A process for matching entrepreneurs with accountants based on the specific needs of the business (industry, size, required services, budget, location, language). Includes a needs assessment, selection from a network of verified CPA , and presentation of suitable profiles. An alternative to direct Google searches or traditional bidding platforms.
An accountant or firm that specializes in a specific industry (construction, real estate, hospitality, technology, nonprofits, healthcare, e-commerce). Provides in-depth knowledge of industry-specific tax deductions, tax considerations (CCQ for construction, SR&ED for technology, nonprofit rules, tip handling in the hospitality industry), and industry-specific software.
A federal financial institution that provides financing, venture capital, and advisory services to Canadian small and medium-sized enterprises (SMEs). Its mandate complements that of commercial banks by financing projects that traditional banks decline to fund (patient capital, unsecured loans, equity financing). It offers specific programs for technology, the green transition, succession planning, and export development.
An executive role responsible for steering a company’s overall financial strategy: financing, growth, risk management, investor relations, and M&A. This role differs from that of an accountant: the CFO does not personally handle bookkeeping or prepare financial statements. The CFO may CPA may not be CPA , depending on the company’s size. In an SME, this role is often filled by the founder or by a part-time external CFO consultant.
A broad term referring to a professional who handles accounting tasks: bookkeeping, payroll, financial reporting, tax matters, and financial statements. Depending on their qualifications, they may be CPA, an accounting technician, or an accounting clerk. In a firm, they are often the primary point of contact for small and medium-sized business clients. In Quebec, only CPA legally CPA certify financial statements.
In-depth article: Accountants: What They Really Do for Entrepreneurs
Conditions imposed by the lender in a financing agreement: financial ratios that must be maintained (debt-to-equity ratio, liquidity ratio, debt service coverage ratio), restrictions on dividends, quarterly reporting requirements, and investment limits. Failure to comply triggers a technical default, which may result in the loan being called in.
An official designation awarded by CPA and the Ordre des CPA Québec following university education (a bachelor’s degree in accounting or equivalent), a 24- to 30-month internship, and successful completion of the Common Final Examination (CFE). Only CPA sign audited financial statements, conduct audits, or legally certify financial information. Regulated members with continuing education requirements.
A loan secured by a commercial, industrial, or multi-unit residential property (minimum of 5 units). Interest rates are generally more favorable than those for unsecured loans, with repayment terms ranging from 15 to 25 years. The property serves as collateral for the lender—in the event of default, the lender may take possession of and sell the asset.
A Quebec government-owned corporation that provides financing, loans, and loan guarantees to Quebec businesses. It offers sector-specific programs (technology, manufacturing, agriculture, and succession planning), export support, and capital assistance. It often partners with commercial banks to share the risk on strategic projects.
A law modernizing Quebec’s privacy protection legislation, in effect since 2022 with compliance phases extending through 2024. It imposes obligations on businesses of all sizes, including the appointment of a data protection officer, maintenance of a record of processing activities, requirement for explicit consent, right to data portability, and mandatory reporting of data breaches. Penalties of up to $25 million or 4% of global revenue.
A revolving line of credit offered by a bank or credit union. The business borrows as needed up to a pre-approved limit, repays the loan, and borrows again based on its cash flow. Variable interest rate (often the prime rate plus a margin based on risk). An essential tool for managing working capital and covering seasonal fluctuations.
A bank loan with a fixed lump-sum amount, a fixed or variable interest rate, and a repayment schedule set for a specific term (5, 10, or 15 years). Used to finance asset acquisitions, expansion, or specific projects. Monthly payments include both principal and interest, similar to a residential mortgage.
EBITDA divided by total annual debt service (principal plus interest on all loans). Measures the company’s ability to repay its loans using its operating cash flow. Canadian banks often require a minimum ratio of 1.2x to keep the loan in good standing.
A pre-seed and seed funding instrument created by Y Combinator. The investor provides funds in exchange for the right to receive shares in a future funding round, at a predefined valuation cap or at a discount. No debt, no interest, no maturity date. Widely used in Quebec’s tech ecosystem.
Non-repayable financial assistance provided by a government level (federal, provincial, regional, municipal) to support a specific project: hiring, R&D, training, exports, green equipment. Strict eligibility criteria; reporting is required. Examples: PAMT, Mitacs, NRC-IRAP, Prime-Vert, MEIE programs. The grant received is generally taxable.
Technical and operational role: recording journal entries, bank reconciliation, accounts payable and receivable, preparing T4/RL-1 and TP-4 forms, payroll files, and pre-billing. Typically works under the supervision of an accountant or a CPA. College diploma in accounting and management (3 years). Not authorized to certify financial statements.
In-depth article: Clerk, technician, or CPA
Good to Know - IMRTD and Passive Income in 2026
If your corporation (SPCC) generates more than $50,000 in passive income (rent, portfolio dividends, interest), the DPE limit is reduced by $5 for every $1 exceeding that threshold. At $150,000 in passive income, the DPE limit drops to zero—and your entire business is taxed at the general corporate rate. Well-coordinated IMRTD planning by your accountant is key.
The accountant handles bookkeeping, financial statements, and routine tax returns (T1, T2, GST/QST). The tax specialist focuses on strategic tax planning: structural optimization (estate freeze, Gesco), tax disputes, business sales, and complex regulations (TOSI, IMRTD). In Quebec, a tax specialist is often a CPA a specialization in taxation (e.g., M. Fisc.).
The IMRTD (Dividend Tax Rebate) is a federal mechanism that taxes a CCPC’s passive income at a high rate and then refunds a portion of that tax when the corporation pays taxable dividends to shareholders. It is designed to eliminate the tax deferral benefit on investment income.
The TOSI (Tax on Split Income) rules tax dividends or interest paid by a private company to a family member who does not actively contribute to the business at the highest marginal rate. Several exceptions apply, including individuals aged 25 or older who own at least 10% of the shares, the owner’s retirement, and certain spousal situations.
An estate freeze is a tax strategy that transfers a business’s future growth to heirs or a family trust while freezing the current value of the shares in the founder’s name. It typically involves a Section 86 exchange or a Section 85 rollover. When combined with the Family Business Transfer Exemption (FBTE), it multiplies the exemption available to family members.
Registration is mandatory once taxable income exceeds $30,000 over four consecutive quarters. Below this threshold, voluntary registration is often recommended for B2B companies, as it allows them to claim ITCs/ITRs on business expenses.
Form T1 is the federal income tax return for individuals (including tax agents). Form T2 is the federal income tax return for corporations. Form TP1 is the Quebec income tax return for individuals—the provincial equivalent of Form T1. A SPA files Form T2 and Form CO-17. A tax agent files Form T1 and Form TP1 with Schedule T2125.
An SPCC eligible for the DPE pays a combined rate of approximately 12.2% (federal + Quebec) on the first $500,000 of active business income. Above this threshold, the general corporate tax rate of approximately 26.5% applies. Passive income is taxed separately through the IMRTD mechanism.
The Small Business Deduction (SBD) allows a CCPC to be taxed at a reduced rate (approximately 12.2% combined in Quebec) on the first $500,000 of active income. The cap is shared among affiliated corporations via Schedule L and is reduced when taxable capital exceeds $10 million or passive income exceeds $50,000.
At least 6 years after the end of the relevant tax year, in accordance with the requirements of the CRA and Revenu Québec. These documents include invoices, receipts, bank statements, contracts, accounting records, and notices of assessment. For certain documents (e.g., legal documents, permanent records), the retention period may be unlimited until the end of the corporation’s existence plus 2 years.
A sole proprietorship is suitable for startups, freelancers, and low-income businesses (less than $50,000 per year). A limited liability company (LLC) becomes a viable option once annual profits reach $80,000–$100,000, offering tax deferral (startup tax rate), limited liability, and salary-dividend optimization. The cost of incorporation and annual maintenance (T2 + CO-17) must be justified by the tax savings.
The main warning signs include: a lack of communication or responsiveness, repeated errors in tax returns, a lack of strategic advice, unjustified fee increases, insufficient expertise in your industry, and your business growing beyond the capabilities of your current firm. The transition is carried out through a transfer letter and the retrieval of tax and accounting records.
A Gesco is a limited liability company (LLC) owned by a professional or entrepreneur, which receives the owner’s business income or operating dividends, manages their investments, and optimizes their tax situation. It allows for tax deferral, the multiplication of the ECGC, the separation of operating assets and liabilities, and estate planning. It is very common among incorporated professionals (doctors, lawyers, engineers).
Our team assesses your needs (industry, company size, required services, budget, language, and location) during an initial consultation call, then selects the ideal accountant from our network of over 1,500 firms across Quebec. You’ll receive complete information about the selected accountant(s), including the contract and service catalog, so you can make an informed decision.
Ready to find the perfect accountant for your business?
Now that you’ve mastered Quebec accounting and tax terminology, take the next step. Our team will assess your needs and select the perfect accountant from our network of over 1,500 certified firms. This service is free and comes with no obligation.
Find my accountantThis Quebec 2026 Accounting Glossary covers the 170+ essential terms that every Quebec entrepreneur will encounter throughout their relationship with an accountant, tax specialist, or financial institution. FromIMRTD to TOSI, from estate freezes to CCA, including structures (SPA, SENC, Gesco), taxation, and software—you now have a reference point to understand your accountant and make informed financial decisions. Bookmark this page: the 6 follow-up articles to be published in Q3 2026 (IMRTD, TOSI, estate freeze, ECGC, Gesco, Section 87) will delve deeper into the most complex topics.
Whether you fill out the form or talk to our team, we will get to know you, your business and the type of bookkeeper you are looking for.
Our solution will find you the 3 accounting specialists that best fit your needs and will contact you at the desired time.
100% free and without obligation, our team will accompany you to ensure the best possible match with your ideal accountant.
Your request will be processed within 48 working hours.
