- Applies to: Quebec, Canada
- ✓ Verified Nov 4, 2026 · 2 official sources
CRA Compliance Desk · Canadian Sole Proprietor & T2125 Rules
Operating as a Canadian sole proprietor under "Facture Travailleur Autonome Québec : Modèle TPS/TVQ, Impôt TP-80-V et T2125 pour Pigistes, Consultants et Entrepreneurs (2026)" links every client estimate, GST/HST invoice, T4A slip, and receipt directly into CRA Form T2125 (Statement of Business or Professional Activities), with a June 15 filing deadline and an April 30 payment deadline.
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.”
Facture Travailleur Autonome Québec : Modèle TPS/TVQ, Impôt TP-80-V et T2125 pour Pigistes, Consultants et Entrepreneurs (2026)
Short answer: A compliant facture travailleur autonome quebec must include your legal or business name, sequential invoice number, date, itemised services, and—once your taxable turnover exceeds $30,000 CAD over 4 consecutive quarters—your Revenu Québec TPS (5%) and TVQ (9.975%) registration numbers (14.975% combined). For 2026 impôt travailleur autonome, Québec freelancers (pigistes), consultants, and contractors report revenue and expenses on both Revenu Québec Form TP-80-V and CRA Form T2125.
⚡ Instant Québec Travailleur Autonome TPS (5%) + TVQ (9.975%) Invoice & TP-80-V Toolkit (
0 $ Gratuit· Pigistes, Consultants & Entrepreneurs) : Oublier la Méthode rapide TPS/TVQ (3,6 % + 6,6 %) ou un reçu déductible coûte jusqu’à 4 300 $+ CAD/an en impôt supplémentaire sur votre TP-80-V. Créez une facture conforme TPS 5 % + TVQ 9,975 % ou sans taxes (Petit fournisseur < 30 000 $) dans notre Free Online Invoice Generator (🔗 Embed / CSV Template+ 5 Free Saves dans iCloud Web Workspace) — utilisez l’outil web gratuitement sans inscription, ou ouvrez sur iPhone (0 $ Core · Sans carte de crédit · Sans période d'essai) via l’édition Québec Travailleur Autonome, Canadian Trades & T2125, Consultants & Freelancers, ou Téléchargez Keel sur l’App Store (0 $/mois).
Whether you issue a facture travailleur autonome quebec as a graphic designer, web developer, photographer, videographer, social media specialist, or architect—or you bill clients as a management consultant, coach, personal trainer, real estate broker (courtier immobilier), event producer, or construction contractor (entrepreneur RBQ)—Revenu Québec and the Canada Revenue Agency (CRA) require specific invoice disclosures and dual federal/provincial tax reporting (T2125 + TP-80-V).
Below is the complete 2026 bilingual reference covering mandatory invoice fields, the $30,000 Petit fournisseur rule, 5% TPS + 9.975% TVQ math, Quick Method (Méthode rapide) savings, and deductible expenses across all three self-employed Québec cohorts.
How do the 3 Québec travailleur autonome cohorts bill their clients?
Every self-employed individual in Québec (travailleur autonome / sole proprietor) falls into one of three operational billing models supported natively by Keel’s bilingual (FR/EN) iPhone invoice generator:
- Pigistes & Créatifs (Designers, Développeurs, Photographes, Vidéastes, Gestionnaires de médias sociaux & Architectes) :
- Bill via acompte de 30 % à 50 % (upfront deposit), milestone deliverables, day rates, or copyright/usage licensing.
- Deduct MacBook/camera amortisation (CCA Class 50 at
55%/ Class 8 at20%on TP-80-V), Adobe/Figma subscriptions, studio rental, and home office expenses (dépenses de bureau à domicile).
- Consultants & Entreprises de services solo (Coachs, Entraîneurs personnels, Courtiers immobiliers, Organisateurs d’événements & Agences boutiques) :
- Bill via monthly retainers (forfaits mensuels), coaching session packages, or commission statements.
- Often benefit from the TPS/TVQ Quick Method (Méthode rapide de comptabilité), where service consultants with low input expenses collect
14.975%(5% TPS + 9.975% TVQ) from clients but remit only3.6%TPS and6.6%TVQ (minus the1%credit on the first$30,000/$31,421), keeping roughly$4,300+ CAD/yearin legal tax margin. See our Québec Quick Method TPS/TVQ guide.
- Entrepreneurs & Gens de métier (Menuisiers, Plombiers, Électriciens, Peintres, Paysagistes & Rénovateurs) :
- Issue a written soumission (estimate/quote) with RBQ licence number, convert approved quotes into a numbered invoice on-site, and maintain a Revenu Québec vehicle logbook (registre de kilométrage).
What mandatory fields must appear on a facture travailleur autonome Québec?
Under Revenu Québec’s Règlement sur les renseignements nécessaires aux fins des taxes (CTI/RTI input tax credit rules), the mandatory fields on a facture travailleur autonome quebec depend on whether you are a Petit fournisseur (≤ $30,000 over 4 consecutive calendar quarters) or registered for TPS and TVQ:
| Élément de la facture (Invoice Field) | Petit fournisseur Non-inscrit (≤ 30 000 $) | Inscrit TPS/TVQ : Facture < 150 $ | Inscrit TPS/TVQ : Facture 150 $ et plus |
|---|---|---|---|
| Nom légal ou nom d’entreprise (NEQ) | Obligatoire | Obligatoire | Obligatoire |
| Date et numéro séquentiel de facture | Obligatoire (ex. FAC-2026-014) | Obligatoire | Obligatoire |
| Nom et coordonnées du client | Recommandé | Recommandé | Obligatoire (pour que le client réclame ses CTI/RTI) |
| Description des services ou biens | Description claire des heures/livrables | Description claire | Description détaillée par ligne (heures, tarif, livrables) |
Numéro de TPS (9 chiffres + RT0001) | Ne pas afficher (0 % de taxe) | Obligatoire | Obligatoire (123456789 RT0001) |
Numéro de TVQ (10 chiffres + TQ0001) | Ne pas afficher (0 % de taxe) | Obligatoire | Obligatoire (1234567890 TQ0001) |
Montant de la TPS (5 %) et TVQ (9,975 %) | Mention : « Petit fournisseur — TPS/TVQ non applicables » | Montant total ou détail TPS/TVQ | Obligatoire : Sous-total hors taxes + ligne TPS (5 %) + ligne TVQ (9,975 %) + Total |
| Modalités de paiement | Payable à réception / Interac / Net 15 | Payable à réception / Net 15 | Payable à réception / Net 15 / Net 30 |
Règle de calcul TPS + TVQ (2026) : La TVQ (
9,975 %) se calcule sur le montant hors taxes (et non plus sur le montant incluant la TPS). Sur un honoraire de1 000,00 $ CAD:
- Sous-total :
1 000,00 $- TPS (
5 %) :50,00 $- TVQ (
9,975 %) :99,75 $- Total facturé (
14,975 %combiné) :1 149,75 $ CAD
See our complete Québec GST/QST FPZ-500-V and invoice guide and Québec self-employed under $30,000 guide for full threshold rules.
Which expenses can you deduct on Revenu Québec Form TP-80-V and CRA Form T2125 in 2026?
Unlike the other 9 Canadian provinces where sole proprietors file a single federal/provincial return with the CRA, a Québec travailleur autonome files two separate schedules:
- Revenu Québec Formulaire
TP-80-V(Revenus et dépenses d’entreprise ou de profession) + Annexe L (RRQ/RQAP/FSS social contributions) - CRA Form
T2125(Statement of Business or Professional Activities)
| Catégorie de dépense (Expense Line) | Ligne TP-80-V (QC) / T2125 (ARC) | Règle 2026 pour Pigistes, Consultants & Entrepreneurs |
|---|---|---|
| Bureau à domicile (Home Office) | TP-80-V Partie 5 / T2125 Part 7 | Proportion de la superficie (%) pour loyer, électricité (Hydro-Québec), chauffage, assurances et intérêts hypothécaires (note : au Québec sur TP-80-V, l’assurance habitation et les taxes municipales liées au bureau à domicile suivent les règles spécifiques de la Partie 5). |
| Frais de véhicule à moteur & Kilométrage | Ligne 208 (TP-80-V) / Ligne 9281 (T2125) | Proportion affaires (km affaires ÷ km totaux via registre de 12 mois) du carburant, assurance, immatriculation SAAQ, entretien et amortissement (Catégorie 10.1 plafond 37 000 $ / Catégorie 54 VZE 61 000 $). Taux de référence 2026 : 0,73 $/km (premiers 5 000 km) et 0,67 $/km ensuite. |
| Logiciels, abonnements & frais bancaires | Ligne 186 / 168 / Ligne 8810 / 8710 | 100 % déductible (Adobe, Figma, hébergement web, frais Stripe/Square, téléphone cellulaire et internet au prorata affaires) + CTI/RTI sur TPS/TVQ. |
| Frais de représentation (Repas clients) | Ligne 146 (TP-80-V) / Ligne 8523 (T2125) | Plafonnés à 50 % du moindre du coût réel ou d’un montant raisonnable; au Québec (TP-80-V), soumises en plus au plafond global de 1,25 % à 2 % du chiffre d’affaires brut selon la tranche. Voir notre guide des frais de représentation TP-80. |
Cotisations sociales (RRQ, RQAP, FSS) | Annexe L (Revenu Québec) | En 2026, le travailleur autonome paie les deux parts de la RRQ (12,8 % jusqu’au MGA de 74 600 $ + 8 % RRQ2 jusqu’à 85 000 $) et la cotisation RQAP (0,878 %); la part employeur est déductible du revenu. Voir cotisations RRQ/RQAP travailleur autonome. |
How does the TPS/TVQ Quick Method save Québec consultants and freelancers money?
If your annual taxable revenues (including TPS and TVQ) are below $400,000 CAD for TPS and $418,952 CAD for TVQ—and you work as a graphic designer, IT developer, consultant, photographer, or copywriter with low physical supply expenses—electing the Quick Method (Méthode rapide de comptabilité) lets you collect the full 5% TPS and 9.975% TVQ on every invoice while remitting only 3.6% for TPS and 6.6% for TVQ (less a 1% credit on the first $30,000 / $31,421 of eligible supplies). On $90,000 CAD of consulting revenue, this legally adds more than $4,300 CAD directly to your net income.
When are Québec travailleur autonome tax deadlines and quarterly instalments due?
Self-employed individuals in Québec (and their spouses) have until June 15 to file both their Revenu Québec TP-1 (TP-80-V) and federal CRA T1 (T2125) returns, though any net tax balance owing must be paid by April 30 to avoid interest. Once your net tax payable exceeds $1,800 CAD in Québec (and $3,000 CAD federally), quarterly tax instalments (acomptes provisionnels) are due on March 15, June 15, September 15, and December 15.
Frequently asked questions
Must I charge TPS and TVQ if I earn under $30,000 as a travailleur autonome in Québec?
No. As long as your worldwide taxable revenues (before expenses) do not exceed $30,000 CAD in a single calendar quarter or across four consecutive calendar quarters, you qualify as a Small Supplier (petit fournisseur). You are not required to register for or collect TPS (5%) and TVQ (9.975%), and your invoices must simply state “Petit fournisseur — TPS/TVQ non applicables”.
How do I calculate 5% TPS and 9.975% TVQ on a Québec freelancer invoice?
Both taxes are calculated on the pre-tax subtotal (montant hors taxes). Multiply your pre-tax subtotal by 0.05 to get the 5% TPS, and multiply the same pre-tax subtotal by 0.09975 to get the 9.975% TVQ, for a combined tax rate of 14.975%. On a $1,000.00 invoice, TPS is $50.00, TVQ is $99.75, and the total payable is $1,149.75.
Can I send an invoice in English to a client outside Québec or in the United States?
Yes. While invoices issued to clients located in Québec must be available in French in accordance with Québec’s Charte de la langue française, when you bill clients in other Canadian provinces (5% GST or 13%–15% HST under place-of-supply rules) or in the United States (0% zero-rated export), Keel lets you switch any invoice template between French and English in one tap.
How do Québec freelancers prove self-employed income for a mortgage or apartment lease?
Because a travailleur autonome does not have T4/Relevé 1 paystubs, Québec landlords and mortgage lenders request your Year-to-Date Profit & Loss (TP-80-V / T2125) summary, paid invoice ledger, and your latest Revenu Québec Avis de cotisation. In Keel’s Income Proof & Solo Business Edition, you can export a clean bilingual Income Proof PDF from your iPhone in seconds.
How long must I keep my invoices and receipts for Revenu Québec and the CRA?
Both Revenu Québec and the Canada Revenue Agency require you to keep all supporting invoices, expense receipts, bank statements, and vehicle logbooks for at least 6 years after the end of the last tax year to which they relate. With the Keel Québec Travailleur Autonome App Store Edition (?ppid=98a08f8c-8b05-4a75-91c1-0586b49a3adf), all your bilingual invoices, receipt photos, and mileage logs stay archived on your iPhone and export as a complete 5-Folder Tax Pack.
| 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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