- Applies to: Quebec, Canada
- ✓ Verified Nov 1, 2026 · 2 official sources
CRA Compliance Desk · Canadian Sole Proprietor & T2125 Rules
For Canadian self-employed taxes ("Revenu Québec Form TP-80-V & CRA T2125 Guide (2026): Travailleur Autonome"), unincorporated operators report gross business revenue and deductible expenses on Form T2125 (T1 General), pay both employee and employer halves of the Canada Pension Plan (11.9% base CPP up to YMPE + 8% CPP2), and remit quarterly tax instalments if net tax owing exceeds C$3,000 (C$1,800 in Quebec).
Key Takeaways
- C$30,000 GST/HST Rule: Below C$30,000 in 4 consecutive quarters you are a Small Supplier; once exceeded, register within 29 days and display your 9-digit BN + RT0001 on every invoice.
- T2125 & Dual CPP: Self-employed Canadians contribute 11.9% to base CPP on net earnings between the C$3,500 exemption and the annual YMPE ceiling (50% deductible on Line 22200).
- Key CRA Deadlines: T1/T2125 filing is due June 15 for self-employed individuals and spouses, but any balance owing must be paid by April 30 to avoid daily compound interest.
“Use Form T2125, Statement of Business or Professional Activities, to report your business or professional income and expenses, and keep your supporting receipts and logbooks for six years from the end of the last tax year to which they relate.”
Revenu Québec Form TP-80-V & CRA T2125 Guide (2026): Travailleur Autonome
Short answer: Every self-employed worker (travailleur autonome), contractor, and sole proprietor in Québec files two separate business schedules each spring: Revenu Québec Form TP-80-V (Revenus et dépenses d’entreprise ou de profession, attached to the provincial TP-1 return) and CRA Form T2125 (attached to the federal T1 return). While both forms start from the same gross invoices and deductible receipts, Form TP-80-V has its own line numbers (Lines 106 to 260), Québec motor vehicle and home-office work charts, and provincial meal and depreciation (DPA) caps. File by June 15, and pay any balance owing by April 30.
⚡ Logiciel Facture Travailleur Autonome & Calculateur TP-80-V / T2125 (Québec 2026): Calculate your Québec + Federal tax reserve in the interactive CAD Tax & GST/QST Calculator below, save up to 5 free invoices, quotes & receipts in your iCloud Web Workspace (or click 🔗 Embed / CSV Template), or download Keel free on the App Store (Facture Gratuite Travailleur Autonome Québec).
Unlike the rest of Canada—where the Canada Revenue Agency processes both federal and provincial income tax on a single return—Québec requires self-employed individuals to reconcile their business books across two tax authorities: Revenu Québec (Form TP-80-V and Guide IN-155-V / IN-300-V) and the Canada Revenue Agency (Form T2125 and Guide T4002). Below is the complete line-by-line crosswalk between TP-80-V and T2125, how to handle TPS (5% GST) and TVQ (9.975% QST) on your revenue and expense lines, and what your motor vehicle logbook (registre des déplacements) must contain. For the $30,000 small supplier threshold, see our travailleur autonome impôt moins de 30 000 $ guide, for RRQ (Annexe L), RQAP (Annexe R), FSS, and the $1,800 quarterly instalment rules see Cotisation RRQ, RQAP, FSS et Acomptes Provisionnels Travailleur Autonome, for Ligne 240 Capital Cost Allowance (DPA) on laptops (Catégorie 50), cameras (Catégorie 8), and tools under $500 (Catégorie 12) see Amortissement DPA Travailleur Autonome Québec (TP-80-V Ligne 240), for sales tax returns see Québec GST/QST & Form FPZ-500-V guide, and for subcontractor compliance see our Attestation de Revenu Québec (ARQ) & Form TP-1086.R.23.12-V guide.
Who must file Form TP-80-V and Form T2125 in Québec?
You must complete both Revenu Québec Form TP-80-V and CRA Form T2125 if you carried on an unincorporated business, trade, or professional practice in Québec during the calendar year (January 1 to December 31)—whether full-time or as a side business alongside a T4 / RL-1 salary.
- One form per separate business: If you run two distinct activities (for example, residential electrical contracting and snow removal with separate books), complete a separate TP-80-V and T2125 for each business and assign each its 6-digit NAICS (SCIAN) industry code.
- Alternative if you receive RL-27 / T4A slips: Revenu Québec notes that if your self-employed income consists solely of government payments reported on an RL-27 slip or fees on a T4A slip with minimal expenses, you may enter the figures directly in Schedule L of your TP-1 return or on Form TP-80-V—using Form TP-80-V is standard whenever you deduct motor vehicle, tool, material, or home-office expenses.
- Filing vs payment deadlines: For a self-employed individual (and their spouse), the filing deadline for both the Québec TP-1 and Federal T1 returns is June 15 of the following year, but any income tax, QPP (RRQ), QPIP (RQAP), or Health Services Fund (FSS) balance owing is still due by April 30.
What is the Line-by-Line Crosswalk between Revenu Québec TP-80-V and CRA T2125?
While your bookkeeping ledger only needs to record each invoice and receipt once, your tax software or accountant maps those totals into two different numbering systems. Here is how Form TP-80-V (Québec) aligns with Form T2125 (Federal CRA):
| Category / Expense Line (Français / English) | Revenu Québec Form TP-80-V Line | Federal CRA Form T2125 Line | Key Québec vs Federal Rule |
|---|---|---|---|
| Gross sales, commissions or fees (Ventes brutes / honoraires) | Line 106 (Products) / Line 114 (Services) | Line 8000 / 3A | Report excluding TPS (5%) and TVQ (9.975%) if registered; report gross if a petit fournisseur under $30,000 |
| Opening & closing inventory / Materials & Subcontracts (Coût des marchandises vendues) | Part 4 (Lines 122–138) (Materials Line 132, Subcontracts Line 134) | Part 3D (Lines 8300–8519) | Direct job materials and trade subcontractors hired on customer jobs |
| Advertising (Publicité) | Line 152 | Line 8521 | Website hosting, local trade directory listings, business cards |
| Meals and entertainment (Frais de représentation / repas) | Line 154 | Line 8523 | Generally 50% deductible; in Québec, entertainment expenses are also capped at 1.25% to 2% of gross revenue on TP-80-V |
| Bad debts (Créances irrécouvrables) | Line 156 | Line 8590 | Unpaid invoices already included in gross income that proved uncollectible |
| Insurance (Primes d’assurance) | Line 158 | Line 8690 | Commercial general liability (assurance responsabilité civile), tool & equipment cover (vehicle insurance goes in Motor Vehicle chart) |
| Interest and bank charges (Intérêts et frais bancaires) | Line 160 | Line 8710 | Business bank fees, payment processing fees, business loan interest |
| Business taxes, licences and memberships (Taxes d’affaires, permis et cotisations) | Line 162 | Line 8760 | RBQ licence fees, CMMTQ / CMEQ dues, municipal permits, CCQ charges |
| Office expenses & stationery (Frais de bureau et papeterie) | Line 164 & 166 | Line 8810 & 8811 | Small office supplies, postage, invoicing software (consumables, not capital computers) |
| Professional fees (Honoraires professionnels) | Line 168 | Line 8860 | Accounting, bookkeeping, and legal fees for the business |
| Management and administration fees (Frais de gestion) | Line 170 | Line 8871 | Administrative services paid to third parties |
| Rent (Loyer) | Line 172 | Line 8910 | Workshop, studio, or commercial storage rent (home office goes in Part 5 / Work Chart) |
| Maintenance and repairs (Entretien et réparations) | Line 174 | Line 8960 | Repairs to tools, equipment, and commercial workspace (labour + parts) |
| Salaries, wages and benefits (Salaires et avantages) | Line 178 | Line 9060 | Gross employee wages plus employer CNESST, RRQ, RQAP, and FSS contributions |
| Travel (Frais de déplacement) | Line 182 | Line 9200 | Out-of-town business travel, hotels, public transit |
| Telecommunications & utilities (Télécommunications / services publics) | Line 184 & 186 | Line 9220 & 9225 | Business portion of mobile phone, internet, and shop electricity/heating |
| Motor vehicle expenses (Frais de véhicules à moteur) | Line 192 (from TP-80-V Work Chart) | Line 9281 (from T2125 Chart A) | Business km ÷ Total annual km × (fuel, insurance, registration, maintenance, lease/interest) |
| Capital Cost Allowance / Depreciation (Amortissement DPA / DPA fédérale) | Line 200 (Part 7 of TP-80-V) | Line 9936 (Area A of T2125) | Depreciation on vehicles (Class 10 / 10.1 / 54), heavy tools (Class 8), laptops (Class 50) |
| Business-use-of-home expenses (Frais de bureau à domicile) | Line 252 (Part 8 of TP-80-V) | Line 9945 (Part 7 of T2125) | Pro-rated home workspace expenses (note Québec’s specific rules on mortgage interest and 50% cap on certain home-office costs) |
| Net business income or loss (Revenu net ou perte nette) | Line 260 (carried to Line 164 of TP-1) | Line 9946 (carried to Line 13500 of T1) | Final taxable net profit subject to income tax, QPP (RRQ), and QPIP (RQAP) |
What are the 4 biggest differences between Form TP-80-V (Québec) and Form T2125 (Federal)?
Even when your gross sales and receipts are identical, Line 260 on Form TP-80-V and Line 9946 on Form T2125 often differ by several hundred dollars because of four Québec-specific tax rules:
- Meals and entertainment cap (Plafond des frais de représentation): On the federal T2125, eligible business meals and client entertainment are generally limited to 50% of the receipt amount. On Revenu Québec Form TP-80-V (Line 154), in addition to the 50% rule, entertainment deductions are further capped by a percentage of your gross annual turnover (2% on the first $32,500 of turnover, 1.5% between $32,500 and $52,000, and 1.25% above $52,000).
- Home office expense rules (Frais de bureau à domicile — Part 8 of TP-80-V): Under Revenu Québec’s rules for self-employed home offices, certain fixed expenses relating to a home workspace you own are restricted compared to the federal T2125 calculation, so tax software calculates the provincial and federal workspace percentages on separate schedules.
- QPP (RRQ) and QPIP (RQAP) employer-share deductions: Your net profit on TP-80-V feeds into Schedule L (for QPP at 12.8% above $3,500) and Schedule R (for QPIP at 0.878% above $2,000). The employer half of your QPP and QPIP contributions is then deducted on your personal return, which creates a slight difference between federal and provincial net income after adjustments.
- TPS/TVQ Quick Method (Méthode rapide de comptabilité) adjustments: If you use the Quick Method for GST (3.6% remittance on services) and QST (6.6% remittance on services), the unremitted tax profit you keep (including the 1% credit on the first $30,000 GST and $31,421 QST) must be added back to your taxable business income on both TP-80-V and T2125.
How do you report TPS (5%) and TVQ (9.975%) on TP-80-V and T2125?
How you enter your invoices and supplier receipts on Form TP-80-V and Form T2125 depends on whether you are registered for GST/QST (inscrit aux fichiers de la TPS et de la TVQ):
- If you ARE registered for TPS and TVQ (or crossed $30,000 CAD): Enter all sales on Line 106/114 (TP-80-V) and Line 8000 (T2125) excluding TPS and TVQ (hors taxes). Likewise, enter all deductible expenses on Lines 152–252 excluding TPS and TVQ, because you already recover the 5% TPS as an Input Tax Credit (CTI) and the 9.975% TVQ as an Input Tax Refund (RTI) on your FPZ-500-V sales tax return.
- If you are NOT registered (Petit fournisseur under $30,000 CAD): Because you do not charge TPS/TVQ on your invoices and cannot claim CTI/RTI refunds on your purchases, you enter your supplier receipts including TPS and TVQ (taxes incluses) as your deductible expense on both TP-80-V and T2125. That means a $100 tool purchase at Rona or Patrick Morin that cost $114.98 with TPS/TVQ is deducted at the full $114.98 on your income tax return.
How does the Motor Vehicle Logbook (Registre des déplacements) work on TP-80-V?
Unlike an incorporated company that can pay an employee the tax-free 2026 CRA per-kilometre allowance ($0.73/km for the first 5,000 km and $0.67/km thereafter), an unincorporated travailleur autonome on Form TP-80-V and Form T2125 must claim the business percentage of actual vehicle expenses supported by a contemporaneous mileage logbook (registre des déplacements).
$$\text{Déduction Véhicule (Ligne 192 TP-80-V)} = \left(\frac{\text{Kilomètres d’affaires}}{\text{Kilomètres totaux de l’année}}\right) \times \text{Dépenses réelles + Amortissement (DPA)}$$
According to Revenu Québec’s IN-300-V guide and CRA’s motor vehicle rules:
- Record your odometer on January 1 and December 31 of the tax year to establish your total annual kilometres.
- Log every business trip: Record the date, departure point, destination, client or job purpose (ex: soumission client Laval, achat matériaux BMR), and kilometres driven.
- Simplified 3-month sample logbook rule: Once you have kept a complete 12-month logbook for a full base year (année de base) to establish your baseline business-use percentage, both Revenu Québec and the CRA allow you to keep a 3-month sample logbook in subsequent years, provided your business usage in the sample quarter remains within 10 percentage points of the base year’s quarter.
How to keep TP-80-V & T2125 records on your iPhone — and where Keel fits
Revenu Québec and the CRA require every self-employed worker to retain all invoices, supplier receipts, and mileage logs for 6 years after the end of the last tax year to which they relate.
Keel is a bilingual-ready iOS invoicing, quote-making, receipt-scanning, and mileage-logbook app built for Québec travailleurs autonomes and Canadian contractors with no bank connection and $0/month core tools:
- Facture Gratuite & Soumission Entrepreneur (TPS 5% + TVQ 9.975%): Generate sequential PDF quotes (devis / soumissions) and invoices displaying your TPS and TVQ registration numbers (or non-registered petit fournisseur layout) in seconds.
- Scanner de Reçus & Registre de Kilométrage: Snap faded thermal receipts at Rona, Canac, BMR, or Home Depot and log your business kilometres by client so your TP-80-V and T2125 numbers are organised before tax season.
Keel is a record-keeping app, not a tax-filing service: it does not transmit returns to Revenu Québec (NetFile Québec) or the CRA. Explore more Canadian guides on our Canada Self-Employed Hub and our CRA T2125 Complete Guide.
Frequently asked questions
What is Form TP-80-V in Québec?
Form TP-80-V (Revenus et dépenses d’entreprise ou de profession) is Revenu Québec’s official schedule for calculating gross business or professional income, cost of goods sold, deductible expenses, motor vehicle and home-office claims, and net self-employed profit or loss. It is attached to your Québec personal income tax return (Form TP-1) and is the provincial counterpart to the federal CRA Form T2125.
Do I have to fill out both Form TP-80-V and Form T2125 as a travailleur autonome in Québec?
Yes. Because Québec administers its own personal income tax system separately from the federal government, every unincorporated self-employed worker (travailleur autonome) in Québec files Form TP-80-V with Revenu Québec and Form T2125 with the Canada Revenue Agency. Most Canadian tax programs populate both forms from the same entry screen while applying Québec-specific caps on meals and home-office expenses automatically.
Can a travailleur autonome claim the $0.73/km flat rate on Form TP-80-V and T2125?
No. The CRA and Revenu Québec per-kilometre allowance ($0.73/km for the first 5,000 km and $0.67/km thereafter in 2026) is for employers reimbursing employees. As an unincorporated sole proprietor (travailleur autonome), you must claim the business-use percentage of your actual vehicle expenses (fuel, insurance, registration, maintenance, lease payments, or capital cost allowance) supported by a mileage logbook (registre des déplacements).
Should I enter expenses with or without TPS and TVQ on Form TP-80-V?
If you are registered for TPS and TVQ, enter both your gross sales and your deductible expenses excluding TPS and TVQ (hors taxes), because you recover the taxes paid on business purchases through Input Tax Credits (CTI) and Input Tax Refunds (RTI) on your sales tax return (Form FPZ-500-V). If you are a non-registered small supplier (petit fournisseur under $30,000), enter your deductible receipts including TPS and TVQ.
How long must I keep receipts and mileage logs for Revenu Québec and the CRA?
Both Revenu Québec and the Canada Revenue Agency require you to keep all supporting invoices, supplier receipts, bank statements, and motor vehicle logbooks for at least 6 years after the end of the last taxation year to which they relate, in readable electronic or paper format.
This article is general information, not tax or accounting advice. Consult Revenu Québec, the CRA, or a qualified CPA in Québec for your specific situation.
| CRA Filing Component | Statutory Rule / Form | C$90,000 Gross Revenue Example | Net Tax / Cash Impact (CAD) |
|---|---|---|---|
| Gross Revenue + 13% ON HST Collected | CRA RC4022 (Mandatory > C$30,000) | C$90,000 revenue + C$11,700 HST | C$11,700 HST held in trust |
| T2125 Expenses & Input Tax Credits (ITCs) | C$22,000 expenses + C$2,860 HST paid | Net T2125 Profit: C$68,000 | Remit C$8,840 net HST to CRA |
| Self-Employed CPP Contributions | Schedule 8 (11.9% on net earnings > C$3,500) | C$64,500 pensionable × 11.9% | C$7,676 CPP (C$3,838 tax-deductible) |
| Federal + Provincial Income Tax | T1 General (15% / 20.5% federal + provincial) | Taxable income after CPP deduction | ~C$11,450 income tax (due April 30) |
Based on CRA Guide T4002 and RC4022. Quarterly CRA tax instalments apply once net tax owing exceeds C$3,000 in two consecutive years.
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