immigraffaires - Montréal International

Transcription

IMMIGR AFFAIRES
Guide for immigrants who want to start a business in Québec
2010 EDITION
This guide was produced by SAJE
This guide was designed and produced by :
SAJE
505 René-Lévesque West, suite 510
Montréal (Québec) H2Z 1Y7
514-861-7253
www.sajeenaffaires.org
www.immigraffaires.org
This guide was produced with the financial support of the ministère des Affaires
municipales, des Régions et de l’Occupation du territoire.
All rights reserved. Reproduction in whole or in part, by any graphic, electronic or
mechanical means whatsoever is strictly prohibited without the express permission
of the author.
Legal deposit: Bibliothèque et Archives nationales du Québec, 2009.
National Library of Canada, 2009.
ISBN 978-2-9811546-0-6
Project supervision: Vincent Lecorne
Coordination: Hélène Veilleux
Research: Hélène Veilleux, Mihail Matache, Caroline Delorme, Nawal Hanani
Writing: Hélène Veilleux, Mihail Matache, Caroline Delorme, André Menand,
Me Frédéric Letendre, Me Maude Fréchette
Copywriting: Yasmina El Jamaï
Translation: Wendi Peterson, C.Tr.
Graphic design: Denise Dupaul
Printing: Gibraltar
The information in this guide should be considered a guideline. To determine whether
any changes have been made to this information, we recommend that you contact the
reference organizations directly.
The masculine form is used in this document for the sole purpose of simplifying the text.
The interior pages of this guide are printed on 100 % recycled paper
SAJE acknowledgements
The ImmigrAffaires guide is the result of extensive collaboration
with many participants without whom the project would never have been achieved.
First and foremost, the SAJE would like to thank our financial partner,
the ministère des Affaires municipales, des Régions et de l’Occupation du territoire,
for its interest in immigrant entrepreneurship.
Vincent Lecorne, assistant executive director of the SAJE,
supervised the project with skill and enthusiasm, and for this we thank him.
Hélène Veilleux, management and orientation consultant with the SAJE,
coordinated the project, and we owe her our thanks and congratulations
for her commitment and attention to detail.
Several organizations also contributed to the creation of the ImmigrAffaires guide.
We would like to thank all the following contributors and organizations
whose invaluable assistance made it possible for the SAJE to provide
promoters and entrepreneurs with a complete and thorough guide:
the ministère de l’Immigration et des Communautés culturelles,
the ministère des Affaires municipales, des Régions et de l’Occupation du territoire,
Valérie Vinuesa from Acto-Marketing,
Vanessa Kanga from the Carrefour jeunesse-emploi Côte-des-Neiges,
Marie-Pierre Veilleux from the Montréal Metropolitan Chamber of Commerce,
Saliou Coundoul from the Chantier d’Afrique du Canada, Danny Roy and Ricardo Acevedo
from the Conférence régionale des élus de Montréal, Robinson Moïse
from the Corporation de développement économique communautaire Ahuntsic-Cartierville,
Anissa Kherrati from the Corporation de développement économique
communautaire Côte-des-Neiges/Notre-Dame-de-Grâce, Didier-K. Muamba
from the Corporation de développement économique communautaire Rosemont/Petite-Patrie,
Aziz Guellouz from Développement économique LaSalle, Jacinthe Daoust from Info entrepreneurs,
Cyriaque Sumu from Interconnexion Nord-Sud, Linda Boughettaïa from the PITREM,
Komlan Messie from the Réseau des Entrepreneurs et Professionnels Africains,
Abderrahmane Bénariba from the Service d’aide aux jeunes entrepreneurs Montréal Centre
and Nawal Hanani, Sylvain Martin, Jérôme Matas, Caroline Trudel,
Julia Vallelunga, Nizar Zaghdani, Manon Bisaillon,
and Aurélie Alaume from the SAJE.
Several immigrant entrepreneurs also helped enrich this guide by sharing their experiences with us:
Nguyen Dinh Ba from Dinh Ba Design, Gilles Barbot from Esprit de corps, Alexandre Pernetta from
La Cuisine de Lili Margot, Mourad Ghariani from Les Aliments Magrebia inc., Yasmina El Jamaï from
Média et Rédacktica Pro, Susana Jimenez from Pâtisserie S&S, Medhi Benboubakeur from
Magazine Réussir Ici and Magatte Fall from Transafrique Canada inc.
Finally, our warmest thanks to our legal advisors Maude Fréchette and Frédéric Letendre of
Lafortune Cadieux, s.e.n.c.r.l., whose wealth of knowledge afforded us valuable advice.
Michel Fortin
Executive Director
SAJE
IMMIGR AFFAIRES
a message from our executive director
Here in Québec, immigrant entrepreneurs
are welcomed with open arms!
In recent years, more and more immigrants have been deciding to settle in Québec.
The newcomers are mainly from Morocco, France, China, Algeria, Romania, Columbia, Mexico,
India, Haiti and Lebanon. Many decide to leave their home country to improve their economic
situation. Québec society has to be ready to welcome these immigrants and assist them in their
social and professional adjustment process. Some of these newcomers will look for jobs, but
others will decide to create their own businesses as entrepreneurs. These new arrivals have as
much to offer the business world as people of Québec origin.
Our primary goal is to give them information and training. Then we will give them the tools
to make the Québec business model work for them, so their business will be a success. We
welcome all immigrants who want to set up a business in Montréal. Their expertise and cultural
background can be significant factors in the creation of their own business. It is up to us to
support them and direct them toward the appropriate resources.
SAJE is increasingly aware of the needs of our immigrant clients, and as such we have
signed agreements with organizations that deal directly with newcomers. The various cultural
communities are among the most effective incubators of entrepreneurship in Montréal, so it is
particularly important to build a solid and united network of entrepreneurs.
Since our challenge is to open up to the new realities and emerging needs of our clients, it
made a lot of sense for us to develop a reference guide. Today we are especially proud to unveil
the ImmigrAffaires guide. ImmigrAffaires is a resource that provides a wealth of information
to immigrants about the job market and the business world in Québec. We hope that all this
information and these references will help a growing number of immigrants leverage their own
expertise to create thriving businesses here in Québec.
I wish all the best to all our immigrants.
Michel Fortin
Executive Director
SAJE
IMMIGR AFFAIRES - 3
IMMIGR AFFAIRES
financial partner
Going into business is an adventure, one that requires proper preparation, especially if you
are starting out in a place that is not your country of origin, where you must decode a different
business culture and learn what to do.
This is what makes the ImmigrAffaires guide such an important tool. It assembles all kinds
of information to give immigrants who want to start businesses in Québec valuable data and
references. Using the guide will make it easier to set up and launch a planned business, as well
as integrate it with the city’s business community.
Every new arrival who comes to Québec has a cultural background, knowledge and
experience that enrich our society. This is especially true of entrepreneurs, go-getters who have
determination and vision. Their drive, creativity, innovative approach and original ideas propel
the development of Québec’s economy.
I wish every success to those who dare to take on the challenge.
Laurent Lessard
Minister for Municipal Affairs, Regions and Land Occupancy
4 - IMMIGR AFFAIRES
IMMIGR AFFAIRES
table of contents
PREFACE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
LEGAL PREFACE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
FROM IDEA TO BUSINESS OPPORTUNITY
Part 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
BEING AN IMMIGRANT ENTREPRENEUR IN QUÉBEC
• Your status
• Importance of the official language
• Recognition of diplomas, trades, permits and
competency certificates
• Challenges for entrepreneurs during start-up
Part 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
BUSINESS RULES AND CULTURE IN QUÉBEC
• Importance of culture in business
• Interpersonal relationships in business
• Specific characteristics of the business culture in Québec
• Importance and practicalities of business networking in Québec
Part 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
EVALUATING THE POTENTIAL SUCCESS OF YOUR PROJECT
• Are you meant to be an entrepreneur?
• Is your idea really a business opportunity?
FROM PLANNING TO START-UP
Part 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
BUSINESS START-UP PROCESS IN QUÉBEC
• Different ways to go into business
• Importance of the business plan and models of business plans
• Choice of corporate structure
• Business registration
• Required permits, licenses and insurances
• Intellectual property
IMMIGR AFFAIRES - 5
IMMIGR AFFAIRES
table of contents
•
•
•
•
•
Marketing strategies and customer service
Sources of financing
Location and where to look for business premises
Commercial lease
Imports and exports
Part 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
PROGRAMS AND COURSES FOR ENTREPRENEURS
AND SELF-EMPLOYED WORKERS IN QUEBEC
Part 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
THE ACCOUNTING AND TAX SYSTEM IN QUÉBEC
• Income taxes
• GST (goods and services tax) and QST (Québec sales tax)
• Source deductions and contributions
• Bookkeeping
Part 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
LABOUR STANDARDS IN QUÉBEC
• Human resources management
• Public holidays
• Act respecting Labour Standards
• Recourse
• Minimum wage
• Withholding taxes and contributions
• Hire an employee
• Human rights
• Self-employed workers’ rights to employment insurance benefits
and parental leave benefits
ACKNOWLEDGEMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
CONCLUSION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
BIBLIOGRAPHY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
APPENDICES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
GLOSSARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
6 - IMMIGR AFFAIRES
IMMIGR AFFAIRES
preface
From Algeria to Québec
Having started two businesses in Algeria, I understand that achieving
a goal can take some time. The task can be a challenge, and the road is
all the harder when the entrepreneur is an immigrant. When I arrived
in Montréal, my decision to start a business was not solely motivated
by the desire to create wealth by bringing a business idea to life. I also
viewed the project as an important factor in my own integration.
Whether or not they are immigrants, entrepreneurs all come bearing plans that exemplify the
challenge of innovation. They venture outside their comfort zones and face down their fears. And
it is not unusual for entrepreneurs to encounter resistance concerning the originality or viability of
their projects. They need lots of willpower and patience to achieve their goals.
The face of Québec has changed profoundly in the last few decades. In anticipation of major
economic and demographic challenges, Québec has begun to rely on the contributions of
immigrants. I am convinced that the ideas of people from the four corners of the earth have helped
establish and communicate the image of a creative and innovative Québec society.
According to small business financing surveys carried out by Industry Canada, the number of
businesses belonging to visible minorities increased by 25% from 2004 to 2007. Those belonging
to new arrivals doubled. Furthermore, visible minorities and new arrivals hold a majority stake in
about 20% of businesses in the knowledge industry.
The entrepreneurs who direct these businesses demonstrate great creativity, in part due to their
cultural background in a market where economic competition is fierce. And let’s remember that for
centuries, business has nurtured not only the economic integration of business owners but their
social integration as well.
Encouraging integration through business creation relies on coaching, but the specific needs
of every entrepreneur are very different. That’s only to be expected, given the incredible diversity
of entrepreneurial profiles: a retailer does not necessarily have the same needs as a small
business owner, an entrepreneur in the start-up phase or someone practising one of the liberal
professions.
In addition to coaching, what new entrepreneurs really need is a reliable source of information
that clearly explains the ins and outs of the Québec business world. The ImmigrAffaires guide fulfils
this very need by combining valuable information, a wealth of practical tips and guidelines, as well
as the contact information for a variety of stakeholders, organizations, and financial institutions
that can contribute to the success of the business venture.
Finally, we can improve our chances of success by developing a solid business network
and accessing mentors who can share with us the most valuable fruit of their efforts: their
knowledge.
Mehdi Benboubakeur
Co-founder and CEO
Magazine Réussir Ici
IMMIGR AFFAIRES - 7
IMMIGR AFFAIRES
legal preface
Everyone is presumed to know the law!
When you launch a start-up or acquire an existing business, you
will no doubt encounter a whole variety of pitfalls, but you will
achieve victories as well. One of the best ways to make sure this
experience is a success is to surround yourself with the right people.
It’s true: one of the keys to business success is the team you work
with. It’s risky to suppose you can do it all by yourself.
In Québec, an accountant and a lawyer are indispensable partners in business start-up or
acquisition. These professionals should be part of your team, because everyone is presumed
to know the law. Whether they’re born in Québec, have just arrived in Canada or have been
here for 10 years, all Quebecers are subject to the same laws and are treated equally under
the law. Don’t imagine that since you’ve only been here six months you’ll be exempted from
any of the rules related to the signature of your commercial lease or the incorporation of your
firm. Too often, in my job, I run into tricky situations that have a significant negative impact
on entrepreneurs, their finances and their families – situations that could easily have been
avoided if the entrepreneur had consulted a lawyer.
Unlike some other countries, North American business lawyers can be engaged to act as
business consultants when there are no matters in dispute, thus providing preventive advice.
For example, entrepreneurs should hire a lawyer even before they incorporate in order to avoid
common errors and anticipate various aspects of the new company’s growth.
Likewise, corporate bylaws and legal structure may differ enormously from one country
to another. To some extent, laws reflect the choices and values of the society that creates
them. Not surprisingly, issues and disputes are not organized and resolved in the same way
all over the world. When it comes to contracts, business relations, incorporation and many
other business-related issues, Québec is governed by its own legal rules. Even though we
have a Civil Code and speak French, our legal practices are not identical to those of France or
Belgium. So it is important to be well informed before doing anything you will later regret. The
ImmigrAffaires guide includes chapters on legal matters.
The success or failure of your business project will depend on a host of social, cultural, human,
accounting, legal, taxation, and marketing factors, etc. The purpose of the ImmigrAffaires
guide is to put you in touch with resources that can help you understand and take charge of
all these success factors. I hope that SAJE and the ImmigrAffaires guide will be an integral
part of your team.
Frédéric Letendre
Lawyer and Trademark Agent
Lafortune Cadieux, s.e.n.c.r.l.
and
Chair of the Board of Directors of SAJE
8 - IMMIGR AFFAIRES
IMMIGR AFFAIRES
introduction
Dear readers,
We hope you enjoy ImmigrAffaires, the guide for immigrants who want to start a business in
Québec. This volume will guide you throughout the process of your business start-up.
Portrait of Québec businesses
“Small businesses” account for nearly 50% of all jobs in Québec. About three-quarters of
Québec companies employ five or fewer people, and about 98% of them employ fewer than
100. The threshold of 100 employees or fewer is often used to define what we call “small”
businesses.
According to a May 2008 study by the ministère du Développement économique, de l’Innovation
et de l’Exportation du Québec, nearly 30,000 businesses are created every year in Québec, 92% of
which have fewer than five employees. These new businesses exhibit keen resolve in developing
new niches, using new technologies and marketing innovative goods and services. Companies that
have been in business for just one year create about 20-25% of the new jobs in Québec.
Small businesses with fewer than 100 employees are the main driver of the economy. In 2002,
small businesses contributed to the creation of nearly 90% of new jobs. And almost nothing has
changed since then, because small businesses are still creating new jobs, even during the current
economic slowdown.
As an immigrant, you have skills and professional experience that may set you apart from
established Québec businesses. Entrepreneurship draws deeply on your knowledge and your
personal background. All you have to do is transform your idea into a business opportunity that
will be rewarding for you and for Québec.
This guide is a reference tool. To make your business project a success, you should – and we
strongly recommend that you do – make contact with one of the business start-up assistance
organizations described in this document. The information presented here provides the main
guidelines for starting a business in Québec, but your efforts will only be complete if you seek the
help of competent resources.
Before you get started…
Before you take the first steps toward creating your business, you need to ask yourself whether
you are comfortably settled in Québec. Are your basic needs met (housing, food, clothing, etc.)?
If not, please go to Appendix 1 to find the names of some organizations that can help you. It
is important for you to be well settled before you go into business. That way you can dedicate
yourself fully to your business project and devote your attention to achieving your business idea.
IMMIGR AFFAIRES - 9
IMMIGR AFFAIRES
PART 1
being an immigrant entrepreneur in Québec
Originally from Viet Nam
President and designer
Dinh Ba Design
www.dinhbadesign.com
PART 1
Nguyen Dinh Ba
“It is important to surround yourself with experienced
people, to establish a vision of the future, and to pay close
attention to every point of sale, because they are your
guarantee of a prosperous future for the company.”
IMMIGR AFFAIRES - 11
IMMIGR AFFAIRES
PART 1
PART 1
If you are an immigrant,
starting a business can be a way
to contribute to your new country
and achieve one of your own dreams.
No matter what your personal
situation is, you have to be a
permanent resident (landed
immigrant) or a Canadian citizen
in order to create or operate
a business in Canada.
Your status
Citizenship and
Immigration Canada
1-888-242-2100
www.cic.gc.ca
Immigration-Québec
514-864-9191
www.immigrationquebec.gouv.qc.ca
It is very important for you to know
what your status is before embarking
on a business start-up. If you are uncertain
about the status of your immigration file,
you can find out from Citizenship and
Immigration Canada.
To obtain integration services
for immigrants, please consult the
ministère de l’Immigration et des
Communautés culturelles website at
www.immigration-quebec.gouv.qc.ca
“I am a landed immigrant or
Canadian citizen and I want to
start a business”
If you want to create or start a business,
you can get information about a variety of
services, training opportunities, activities,
etc., from the following business support
organizations:
To find out
more about the
use of French
in businesses,
general obligations
concerning the
language of work,
commerce and business,
violations, fines and
sanctions, contact the
Office québécois de
la langue française
1-888-873-6202
www.olf.gouv.qc.ca
K Info entrepreneurs : 514-496-4636
or www.entreprisescanada.ca
K Services Québec-Entreprises :
514-644-4545 or
www.entreprises.gouv.qc.ca
K SAJE :
514-861-7253 or
K Service d’aide aux jeunes entrepreneurs
Montréal Centre :
514-485-7253 or
www.sajemontrealcentre.com
K Centre local de développement (CLD)
(local development centre) or Corporation
de développement économique
communautaire (CDEC) (community
12 - IMMIGR AFFAIRES
economic development corporation)
in your borough: see the list of CLDs
and CDECs in Montréal in Appendix 2
or visit one of the following sites:
www.acldq.qc.ca, www.mdeie.gouv.
qc.ca or www.mamrot.gouv.qc.ca
K Carrefours jeunesse-emploi (CJE) (youth
employment centre) for entrepreneurship
information: see the list of CJEs in Montréal
in Appendix 3 or go to the CJE Network
website at www.cjereseau.org
K YES Montréal (Youth Employment
Services) – services for Anglophones: 514-878-9788 or
www.yesmtl.org
K Compagnie-F – Entrepreneurship
for women: 514-381-7333 or
www.compagnie-f.org
K Other resources can be found in Appendix 4.
Importance of
the official language
French in Québec
In the rest of Canada, the official
languages are English and French, but in
Québec French is the only official language.
The French Language Charter, often called
“Bill 101,” obliges businesses in Québec
to use French in their commercial signage.
All companies must also offer both oral
and written services in French. Businesses
that do not comply with Bill 101 on French
signs are in violation of the law and liable
to a fine.
In Québec, the language of business is
French, but companies may also use other
languages.
French courses
There are a number of organizations
that assist immigrants in their efforts to
learn French. You can enrol in a program that
reflects your grasp of the language and your
needs. The Québec government places a good
deal of importance on learning French.
Many free French courses are available,
and grants are offered by the ministère de
l’Immigration et des Communùutés culturelles
(MICC) under cetain conditions.
PART 1
to grant certificates or permits to qualified
individuals. A list of professions governed by
professional orders can be found in Appendix 5.
For more information, visit the ministère de
l’Éducation, du Loisir et du Sport website
at www.mels.gouv.qc.ca
Recognition of
diplomas, trades,
permits and competency
certificates
Regulated professions and trades
Depending on the profession or trade you
want to practise in your business, you may
need to obtain authorization from a regulatory
organization. This is the case if, for example,
you want to practise a profession that is
governed by a professional order or a trade
in the construction industry.
For information on regulated professions and
trades, please go to the Immigration-Québec
website at www.immigration-quebec.
gouv.qc.ca, and look in the “Employment”
section. This section also offers information
on obtaining an Évaluation comparative des
études effectuées hors du Québec (Comparative
Evaluation for Studies Done Outside Québec).
Professions governed
by a professional order
Professional orders are mandated to protect
the public, and as such they have the power
to set access criteria and standards of practice,
to evaluate competencies and diplomas, and
Trades in the
construction industry
PART 1
Full-time and part-time courses are offered
in all the regions of Québec. Anyone can
sign up through the MICC website at
www.immigration-quebec.gouv.qc.ca,
in the ‘‘Learn French in Québec’’ section.
You can also improve your French directly online
at www.francisationenligne.gouv.qc.ca.
The school boards offer French courses too.
If you did your training abroad, you have to
submit to a competency recognition process.
To recognize your training or diploma, the
order may also require you to complete a study
program, internship or examination. It is in your
best interests to contact the professional order
in question before you come to Québec, so you
can evaluate the steps you will have to take to
obtain a license and register with the order.
The Building Act requires everyone who wishes
to act as a construction contractor to hold a
license issued by the Régie du bâtiment
du Québec (RBQ). For more information,
please refer to the RBQ website at
www.rbq.gouv.qc.ca.
Furthermore, to practise a regulated
construction trade in Québec, you need
a competency certificate issued by the
Commission de la construction du Québec
(CCQ). The certificate attests that you have the
skills needed to work on Québec worksites.
Office des
professions du Québec
www.opq.gouv.qc.ca
or 1-800-643-6912
Conseil interprofessionnel
du Québec
(The association
of professional orders
of Québec) www.
professions-quebec.org
or 514 288-3574
Commission de la
construction du
Québec (CCQ)
www.ccq.org or
514-341-2686
Régie du bâtiment
du Québec
www.rbq.gouv.qc.ca
514-873-0976
The construction industry comprises two
major job categories: trades and occupations.
Unlike occupations, trades are subject to an
apprenticeship process that is established by
regulation. There are 26 trades and some 40
occupations. To learn more about construction
industry trades and occupations, refer to the
Commission de la construction du Québec
(CCQ) website at www.ccq.org
or call 514-341-2686.
Challenges for
entrepreneurs during
start-up
Immigration-Québec
www.immigration-quebec.
gouv.qc.ca
The decision to start or take over a
business may be rooted in a business
opportunity, a need for personal achievement,
a dream clamouring to be realized or any
number of other reasons. Challenges of varying
degrees may arise before, during or after the
start-up process, so you have to be ready for
them in order to respond effectively. Here are
a few of the obstacles you might encounter.
PART 1
3 Financial
PART 1
The initial start-up investment is often
the biggest obstacle to financing it. There
are, however, many financial institutions and
organizations that offer loans (under certain
conditions) to entrepreneurs who have a good
idea and an excellent business plan.
3 Informational
The business start-up process will not
necessarily be self-explanatory to you as
an immigrant and future entrepreneur.
The most important thing is to knock at
the right doors. One fast, reliable way to
find business information is to phone Info
Entrepreneurs at 514-496-4636 or go to
www.entreprisescanada.ca
Counsellors at one of the many business
start-up organizations (see list in Appendix 2)
can also help you find your way – for free!
3 Linguistic
To start a business in Québec, it is crucial
to know the province’s official language, which
is French. If you can’t communicate well in
French, you can sign up for French courses
with a recognized organization.
3 Technical
You will almost always need a business
plan to get any type of financing – loans or
grants. A business plan is a document that
helps you structure your business idea, from
the business offer to planning and market
studies to market planning, operations
management and financial projections.
Your business plan is your passport to
achieving your business goals.
3 Cultural
What is considered “normal” in one
culture may be anything but in another.
Your cultural background will affect your
reaction to the cultural differences you
encounter as you adjust to your new
home – and even for many years afterward.
If you feel that you are going through
culture shock, visit the Canadian
International Development Agency at
www.acdi-cida.gc.ca for
information and advice.
3 Networking
As a future entrepreneur, you need
to expand your professional networks in
order to maximize your business opportunities.
Part 2 of this guide will provide you with more
details on this important aspect of
your business success.
Risks and personal
implications
Being an entrepreneur requires energy and
time. To understand the commitment demanded
by entrepreneurship, you need to learn more
about it and everything it involves. You should
be aware of the personal and professional
implications it entails. Are you ready to deal
with all these conditions and obstacles?
Here is some food for thought to help you
figure out whether you are suited for the
entrepreneurial lifestyle and whether you have
what it takes to make your project a success.
Advantages :
3 Create your own job
3 Take advantage of a business
opportunity that allows you to bring
your ideas to life
3 Make use of your full potential and
feel accomplished
3 Spend your time doing something
other than the typical 9-to-5 routine, etc.
Personal implications:
3 Work long hours for the company
3 Dedicate a lot of time to your
business project
3 Earn a lower income for a given
period, etc.
Professional implications:
3 Understand that the start-up process
is slow
3 Take – and take responsibility for –
calculated risks
3 Understand that everything is resting
on your shoulders
3 Deal with economic difficulties and manage
almost constant stress
3 Take on several roles (prospecting,
production, development), etc.
Advice: You may need to take a job in
another organization if your own business is
bringing in little or no income. This will allow
you to pay your personal bills. It can also be a
good opportunity to get more work experience
and develop your network of contacts in
Québec, which will be useful in your future
business dealings. •
IMMIGR AFFAIRES
PART 2
Yasmina El Jamaï
Originally from Morocco
President and certified editor
Média et Rédaktica Pro
www.media-redaktica.com
PART 2
business rules and culture in Québec
“It is crucial to spread the word about your company by
joining associations and chambers of commerce, and by
getting involved as a volunteer on a board of directors.
That visibility will definitely pay off.”
IMMIGR AFF
PART 2
Importance of
culture in business
PART 2
From one country to another, lifestyle,
customs and daily habits may change.
That’s why it is so crucially important, for
the success of your business, to understand
the cultural differences, perceptions,
stereotypes and values of Québec.
Some cultural mistakes can cost you
clients or cause you to lose a business
opportunity. You need to model your
behaviour on the people who come
from the country where you will be
doing business.
To improve your understanding of
Québec culture, make a list of the specific
characteristics of your native country, the
reasons you emigrated, the languages you
speak and write, your religion, your old jobs,
your personal and professional status, your
beliefs, your family background, and so on.
By becoming more aware of who you are
and where you are from, you will improve
your understanding of Québec culture.
Montréal is a multicultural city where
business is carried out in a variety
of ways, so it is important to watch
and learn.
Interpersonal
relationships
in business
To help you improve your interpersonal
and professional relationships and nurture
their development, we would like to share
some tips and advice:
K Get involved in a business network
K Go to shopping centres and watch
how people interact
K Buy books on Québec culture and
expression
K Read books by Québec authors
K Speak to your neighbours
K Read your neighbourhood newspaper
and take part in community activities
K Go see a performance or play at your
local Maison de la culture
K Volunteer at your local community
centre
K Go to neighbourhood events and chat
with other families
K Take note of people’s reactions to the
things you say
Specific characteristics
of the business culture
in Québec
In Québec, there are a few business rules
that are very important to uphold, even
though they may seem official and officious.
It is very important for immigrants to pay
close attention to the specific characteristics
of the Québec business world.
Attitudes and
behaviours to adopt
We have put together a short description
of some common behavioural traits of
Québec businesspeople, but it is only by
spending time with them that you will
learn how to behave and react in
various situations.
Customary practices
1. In Québec, when you meet someone
for the first time and you are speaking
to them in French, it is best to say
“Monsieur” or “Madame” and to
address them as “vous.” In English,
say “Mr.” or “Ms.” and use the
person’s last name.
2. After meeting with the same clients
or business partners a few times,
you can usually start calling them
by their first name.
3. At business meetings, it is customary to
shake hands firmly when you arrive and
when you leave.
4. Quebecers are punctual and associate
punctuality with respect. Always be
on time, and if you think you might be
delayed, call the person you are meeting
before the meeting begins. Apologize for
being late as soon as you arrive.
PART 2
Recommended business attire
1. Depending on the kind of meetings you
are attending, the appropriate attire may
range from classic and conservative to
relaxed (for example, business suit and
tie for a negotiation meeting and more
casual attire for a happy hour
in a restaurant).
2. To avoid displeasing or distracting your
clients or partners, please do not wear
cologne. Some of the people you are
meeting with may even be allergic
to perfume.
Body language and eye contact
1. Direct eye contact is valued and
appreciated in conversations between
two or several people. For Quebecers, this
attitude demonstrates your sincerity and
interest in the conversation.
2. Quebecers rarely touch each other while
conversing. They maintain a distance
of about 60 centimetres. They feel
uncomfortable when this personal space
is invaded.
3. Common courtesies such as opening
and holding the door for others, smiling,
and greeting people are appreciated and
expected.
Professional and business
discussions
1. In Québec, business meetings are
structured around a schedule that outlines
the points of discussion.
2. It is common to begin the discussion
with some informal talk about sports,
the weather, etc., and to end on a positive
note. Business is discussed in the middle
of the meeting.
3. Business cards are exchanged at a first
meeting.
4. In Québec, men and women are treated
equally in business. If a woman asks you
a question, make eye contact and direct
your response to her.
5. If you invite a business partner to a
restaurant, make sure you take care of
the bill, because the inviter is usually
expected to pay.
6. For a business meeting at a restaurant,
we recommend that you go somewhere
you know well, so you can be sure there
are no nasty surprises. If your guest orders
a drink (wine, beer, etc.), it is considered
polite to order one too. If your guest does
not order any alcohol, it is considered
impolite to do so.
7. Calmness and tolerance are valued by
Quebecers during negotiations. Personal
or disrespectful statements can spoil your
business relations. Above all, avoid raising
your voice and getting into conflict with
your partners or clients! In general, people
who stay calm are highly regarded.
8. During negotiations, be prepared to give
reasons to justify an offer or a price.
9. During a business or negotiation meeting,
Quebecers speak in turn. It is not
considered polite to interrupt each other.
10. In conversation, it is better to go directly
to the point, rather than speaking for
a long time.
PART 2
5. It is best to arrive five minutes early
for any meeting.
6. It is considered rude to speak in a foreign
language in front of people who don’t
understand it well.
7. It is best to turn off your cell phone
during meetings. If you are expecting an
important call, put your phone on vibrate,
slip out of the room quietly and excuse
yourself when you return.
8. When you promise someone a service, a
price, etc., you have to deliver what you
agreed. Your credibility may be affected
if you do not deliver what you promised.
The value of your word is at stake!
9. In Québec, the hierarchy is relatively
flexible. You may contact a higherup or an executive directly, with no
intermediary, to invite them to come and
meet with you. Relationships tend to be
friendly rather than formal.
10.Quebecers are curious and may ask
you questions about your background
without necessarily wanting to establish
a personal friendship.
11.Government employees cannot accepts
donations or presents in anyway related
to their official functions.
Importance and
practicalities of business
networking in Québec
Business networking means meeting
with other people to develop relationships
that will be beneficial for the business.
PART 2
PART 2
You can participate in different activities
organized by people in the business world in
order to expand your network of professional
contacts. These activities are often great
opportunities to find business partners,
clients, suppliers, mentors, and so on.
The kind of activities offered include
breakfasts, lunches or dinner, cocktail hours,
presentations, training events, etc. These
events are often organized by Chambers
of Commerce, associations or business
groups. To become a member of a Chamber
of Commerce or to learn more about the
different business groups in your area or
industry, turn to Appendix 6.
Tips and advice
1. Join a business group as soon as you can
and get involved in organizing activities
related to your area of expertise.
2. Québec businesspeople love networking
activities – so join in and get talking.
And don’t forget to pass out your
business card!
K Name of your business
K Your first and last names and title
(e.g., accountant, landscaper, owner,
president, etc.)
K Contact information (mailing address,
phone number, fax number, email address,
website address, etc.)
3. If you are embarrassed to go to a
networking activity alone, find a friend
to go with you the first few times.
Over time, you will develop more
confidence and be less embarrassed
to go alone.
4. Be prepared to shake hands and smile.
These small gestures help start your
business conversations on the right foot.
5. Don’t be passive at networking
activities. Speak to others and take part
in discussions to show that you are
interested.
6. Find a mentor. A mentor can guide
you and offer valuable advice and
references.•
Sample business card :
Repair Experts inc.
Joseph Adams
Business owner
505, René-Lévesque blvd. West
Montréal (Québec) H2Z 1Y7
Phone : 514 555-1234
[email protected]
www.repair-experts.com
Here is the information you should
put on your business card
NOTE:
You must have French business cards,
although you may have cards in another
language or bilingual cards. If the card is
bilingual, the French must be at least as
prominent as the other language.
IMMIGR AFFAIRES
PART 3
evaluating the potential success of your project
Originally from Senegal
President
Transafrique Canada Inc.
www.transafriquecanada.com
PART 3
Magatte Fall
“To make your business project a success, you need to
be self-confident, you need to be determined, and you
need to really know your sector.”
IMMIGR AFFAIRES
PART 3
Are you meant to be
an entrepreneur?
PART 3
Entrepreneurial traits and
characteristics
If you want to start a business and be
your own boss, it’s a good idea to figure out
whether you have the interests and personality
to do it – in short, whether you fit the
entrepreneurial profile.
You will find here a summary of several
studies on the traits and characteristics most
often associated with entrepreneurs. This will
help you decide whether you see yourself in
these descriptions and whether the profile
reflects your personality.
Table 1: Behavioural traits of
an entrepreneur 1
Characteristics
3 Self-confidence
3 Tenacity, determination, commitment
3 Energy
3 Talent
3 Ability to take calculated risks
3 Need for self-actualization
3 Creativity
3 Initiative
3 Flexibility
3 Responsibility in the face of challenges
3 Independence
3 Foresight
3 Enthusiasm
3 Versatility, knowledge: product,
3
3
3
3
3
3
3
3
3
market, equipment
Technological skills
Good people skills
Open to suggestion and criticism
Profit-oriented
Vision
Optimism
Tolerant of ambiguity and uncertainty
Non-conformist
Leadership
1. Timmons, 1978; Hornaday, 1982; Chell, 1986; Blawatt, 1995.
Management skills
Some management skills are very useful
in business. The Portail d’affaires des jeunes
entrepreneur website has created a list of
skills and entrepreneurial abilities that can
be developed with experience or through
training.
Personality traits:
3 Be dynamic: be motivated by practical
3
3
3
3
3
3
3
3
3
3
3
3
3
things and by the idea of using your
energy to the fullest
Have ambition, be positive and optimistic:
be able to see the good side of things,
believe in your own capacities
Be resourceful: don’t get caught up with
a problem, find solutions no matter what
Have a sense of responsibility: be
accountable, know how to live with the
consequences of your decisions
Be tenacious and determined: keep your
objectives in mind and persevere even
when the going gets tough
Be creative and imaginative: be original,
set yourself apart
Have intuition, good business sense,
curiosity: go beyond appearances,
rely on your instincts
Demonstrate adaptability, flexibility:
be able to adjust to changing situations
Have good time management skills
and excellent self-discipline: know how
to make the most of your time and avoid
wasting time
Be independent: be able to function on your
own, using your resources to the fullest
Like risk: enjoy challenges
Be pragmatic, have good judgment: have
common sense, be practical and know
how to question yourself
Be versatile: know how to do many
things…sometimes all at once
Have an iron constitution, nerves of steel,
and unassailable moral force
Management and
direction traits:
3 Be able to make decisions quickly: identify
possibilities, choose and take action
3 Know how to delegate, direct, take
leadership: be able to mobilize a group of
people to direct them toward a shared goal
3 Have foresight and planning ability: be able
to establish objectives, develop action plans,
make predictions and resolve problems
PART 3
3 Know how to organize work: divide tasks,
Social traits:
3 Communicate easily and be sociable:
understand verbal and non-verbal
communications and transmit clear
messages
3 Know how to negotiate: be able
to convince others, sell your ideas
3 Know how to surround yourself with the
right people: be able to create a good
network of business relations and a team
that is competent, responsible
and committed
Author: M. Jean-Benoît Aubé
Entrepreneurial profile
Most entrepreneurs are leaders. They have
strong entrepreneurial skills and traits. Before
you embark on the process of starting your
business, you should consider evaluating
your entrepreneurial profile. This self-reflection
exercise may help you make choices about your
approach to entering the Québec workforce.
To find out whether you match the
entrepreneurial profile, we suggest you visit this
website: www.profilentrepreneurial.org
3 Entrepreneurial self-assessment
www.bdc.ca (under “Tools”)
PART 3
coordinate and achieve objectives and
mould diverse components into a
coherent whole
3 Think systematically: know how to organize
your work and follow a vital lead
3 Have initiative: be able to recognize
opportunities and take action to achieve
objectives
3 Have clear vision: be able to imagine the
target future and develop various scenarios
for achieving it
If you are interested in doing other
entrepreneur profile evaluation questionnaires,
take a look at the following sites:
3 Online self-evaluation questionnaire:
Am I the entrepreneur type?2
www.potentielentrepreneur.ca
The results won’t guarantee the success of your
business, but they will help you decide whether
you are predisposed to entrepreneurship. The
questionnaire may help you figure out whether
you have the aptitudes and temperament you
need to be a good businessperson.
Is your idea really a
business opportunity?
Every business idea has to be subjected to
several assessment criteria (technical, social,
marketing, business risk considerations) to
determine whether it has commercial value.
Suppose you have a business idea, but
you don’t know whether it is really a business
opportunity. Have you thought about every
factor that will influence the achievement
process for your idea? To help you do this, we
have developed a list of criteria3 and points
for reflection that you should answer before
launching into your business start-up
(Appendix 7). •
Feasibility checklist
Go to www.bdc.ca
and look under
“Starting a Business/
Are you ready to be an
entrepreneur?”
2. Business Development Bank of Canada, www.bdc.ca
3. Canada Business, www.entreprisescanada.ca
IMMIGR AFFAIRES
PART 4
business start-up process in Québec
Originally from France
President
Esprit de corps
www.espritdecorps.biz
PART 4
Gilles Barbot
“Establish a business plan that reduces your fixed costs
to the absolute minimum. Incorporate and apply for
one of the grants available to under-25s.”
IMMIGR AFFAIRES
PART 4
PART 4
Choosing to start a business or
create your own job is an important
decision. You need to keep in mind
all the steps to follow before your
business will open its doors for
the first time. The choices you
make will have long-term
consequences.
Different ways
to go into business
There are three main ways to become a
business owner. Each method has its own
advantages and challenges that you should
know about before you make a decision.
1. Starting from zero
3 This is the route chosen by most
entrepreneurs.
3 You are in charge of all the arrangements
for setting up the business.
3 The risks are greater than when you
purchase an existing business, but you have
full control over everything.
www.entreprises.gouv.qc.ca
ADVANTAGES
• Buy the company’s assets (e.g., furniture,
buildings, goodwill, brand name, etc.). You
need to choose a new corporate structure
to operate the business and transfer all the
assets to it.
• Buy the shares of the business (if it is a
corporation or a company). In this way
you buy the entire business, with its
continuity and assets.
ADVANTAGES
You are starting with an established basis.
The client base is established and the
network of suppliers and distributors
already exists.
You may benefit from the credibility
established by the former owner.
DISADVANTAGES
Meeting the commitments of the former
owner.
Changes can be made relatively quickly.
Harder to make changes.
The cost of the start-up can be changed more
easily, if necessary.
Harder to develop credibility if the former
owner had a bad reputation.
DISADVANTAGES
There is no existing customer base.
Starting from zero involves higher risks,
depending on the type of business, and
financing can be hard to obtain.
2. Buying the shares and assets of an existing company
3 This is the easiest way to go into business.
3 The business risks are often lower than
3
business:
More freedom to make decisions.
Planning the start-up can take a long time.
www.succesreleve.com
www.acquizition.biz
www.quebeccommerce.com
3 There are two main ways to buy an existing
with the other methods, depending on the
business that you buy.
Before you seal the purchase offer, you have
to do serious research.
From success to succession
The HEC Montréal Chair of Small and
Medium-size Business Development and
Succession interactive website offers extensive
information and many tools for ownerassignors and entrepreneur-successors. If you
want to take over the family business, you will
find a lot of advice and useful information
for a successful handover. Go to www.
fromsuccesstosuccession.com
3. Acquire a franchise
or concession
A franchise is an authorization to intellectual property rights related to brand names,
distinctive signs or knowledge for the sale and
distribution of goods or services. Acquiring
a franchise gives you the right, for a specific
period of time, to operate your business
PART 4
using the intellectual property rights of the
franchisor. McDonald’s, Subway and Rôtisserie
St-Hubert are example of franchises that can
be purchased by individuals or groups.
3 You sign a contractual agreement with a
3
ADVANTAGES
Lower risks.
The client base is targeted.
The brand name is established.
DISADVANTAGES
The cost of a franchise is often high.
The franchisor’s products and services must
be used and respected.
Little room for creativity.
Importance of the
business plan and
models of business plans
What is a business plan?4
A business plan is a recognized
management tool used by prosperous
businesses and future businesses in every
industry. It defines the company objectives and
sets out steps for achieving these goals within
a specific timeframe. It is a written document
that describes who you are, what you hope to
accomplish, where your business is located,
when you expect to start your activities and
how you intend to overcome the risks inherent
in your business idea to earn your
projected income.
Why do you need a
business plan?
PART 4
3
franchisor that lets you sell a product or
service, based on the provisions of the
franchise contract and usually within a
specific protected territory.
In practice, you own the business and
assume the risks and management but are
still accountable to the franchisor and have
royalties to pay.
If you acquire a franchise or a concession,
you will probably have to start a company
or corporation, depending on the
requirements of the franchisor.
A business plan is absolutely indispensable
to you as an entrepreneur. It allows you
to structure your ideas and establish a
development strategy.
A business plan also provides information
about your business to financial institutions,
investors and suppliers by showing them how
you plan to use their money, which definitely
contributes to your project’s credibility.
When should you prepare
a business plan?
The sooner the better. The final version of your
business plan will probably differ from the first
draft, because you will be updating it, revising
it and refining it as time goes by, but it is
important for you to consider all the relevant
factors as soon as possible. You don’t want to
have any nasty surprises after your business is
already in operation.
Who should prepare
the business plan?
The business plan should be prepared by the
people who will be running the business.
Advisors, consultants, accountants, bookkeepers
and experienced entrepreneurs can be of great
help, of course, but you have to draw up the
initial plan yourself. Think long and hard about
every aspect of your business plan in order to
be sure you have a good overall understanding
as well as intimate knowledge of all the details.
To get help, show your business plan to other
people to get constructive criticism and advice,
and to draw on their experience to modify your
plan, if needed.
www.
occasionfranchise.ca
www.franchiseguide.org
Models of business plans
You can find guides for writing business
plans, at one of the following websites:
3 Canada Business, Templates and Samples :
www.newcanadabusiness.ca
4. Info entrepreneurs : www.entreprisescanada.ca
PART 4
3 Small business: www.smallbusinessbc.ca
3 Scotia Bank: www.scotiabank.com
3 RBC Royal Bank www.rbcroyalbank.com
PART 4
We recommend that you base the first draft of
your business plan on a model plan.
Choice of corporate
structure
The legal forms of business5, 6, 7
There are several legal forms of business
in Québec, including sole proprietorship
(entreprise individuelle in French), general
partnership (société en nom collectif),
share corporation (called compagnie when
constituted under Québec provincial law and
a société par actions when constituted under
federal law), limited partnership (société en
commandite), cooperative (cooperative) and
not-for-profit organization (organisme sans
but lucratif). Several factors may influence
the choice of the legal form of your business:
the number of people involved, whether or
not it is for-profit, the projected sales figures,
the inherent implications of each form, and
so on. Depending on the criteria established,
a business might be a for-profit organization,
a not-for-profit organization or a cooperative.
Every business has to operate under a specific
legal form, so it is very important for you to
find out about these main forms in order to
choose the one that best suits your needs
and objectives.
Sole proprietorship
3 It consists of a single individual who
operates a business alone.
3 It is the simplest corporate structure.
3 The entrepreneur assumes all of the risks
associated with the business.
3 Start-up costs are low and minimum
working capital is required.
3 The business owner keeps all the benefits.
3 Liability for all of the business debts
remains with the owner; creditors can seize
the owner’s personal assets.
3 It may be difficult to find funding.
3 There is no distinction between the juridical
personality of the business and that of
the owner.
5. Services Québec – Entreprises, www.entreprisesgouv.qc.ca
6. Portail d’affaires des jeunes entrepreneurs (PAJE), www.paje.ca
7. Entreprises Canada, www.entreprisescanada.ca
Share corporation (“compagnie”
or “société par actions”)
3 A share corporation is a legal person
(“body corporate”) with its own juridical
personality.
3 It is the only corporate structure that allows
shares to be issued.
3 The corporation is independent from its
owners, the shareholders.
3 It is identified by the words Limited/
Ltd. (limitée/ltée) or Incorporated/Inc.
(incorporée/inc.).
3 The liability of the administrator(s)
or shareholder(s) is limited.
3 It is easier to find capital.
3 This corporate structure is highly regulated
and among the most expensive.
3 The tax rules are often complex.
3 The profits are redistributed, often
as dividends.
3 Decisions are made by the administrators
(or by voting shareholders if there is a
unanimous shareholder agreement).
Cooperative
3 A company organized by people who
share a need.
3 It is owned and managed by its members.
3 The control is democratic.
3 The distribution of profits to the members
is done by way of member dividends
(often called ristournes in Québec).
3 The decision-making process is democratic.
General partnership
3 Results from a contract under which
two or more physical or legal people
(e.g., companies) establish a partnership
to exercise an activity, pooling their
resources (assets, knowledge or efforts)
and sharing the profits.
Limited partnership
3 A limited partnership is formed between
one or more general partners who
administer the company and one or more
limited partners who contribute to the
company’s pooled assets (e.g., money
or assets).
3 Unless otherwise specified, the limited
partners do not have any decision-making
authority in the company.
3 The limited partners assume the risk of
losing their contribution to the company.
PART 4
Not-for-profit organization
3 A not-for-profit organization (often
called a “non-profit”) is a non-share
corporation whose members share a
moral, not-for-profit goal. Not-for-profit
organizations do not pay dividends.
considered to be not-for-profit. These
enterprises are sustainable business
collectives that are run like businesses,
producing goods and services for the
market economy, but they manage their
operations and redirect their surpluses
to the pursuit of social and
environmental goals.
Whether you want to work with partners or
be a sole proprietor, you need to be informed
about the liabilities that the corporate structure
of your business entails. We suggest that you
look at the comparison chart in Appendix 8,
which provides information about steps to
take, start-up costs, legal consequences and
other important issues.
Business name
No matter what legal form you choose for
your business, you must comply with the legal
requirements of these two laws when you
choose your business name:
3 Act respecting the legal publicity of sole
proprietorships, partnerships and legal
persons
3 Québec Charter of the French Language
Don’t forget to do a name search as well,
so you won’t be sued by another company that
feels your business name may be confused
with theirs.
SAVIEZ-VOUS QUE ?
L’Association du jeune barreau de Montréal,
l’AJBM, offre une heure de consultation
gratuite aux entrepreneurs en démarrage.
En effet, le service Juri-Conseils aux
entreprises vous permet de bénéficier d’une
heure en compagnie d’un avocat bénévole.
Pour une consultation juridique concernant
votre entreprise (les dossiers litigieux sont
exclus de ce programme), inscrivez-vous en
ligne au www.ajbm.qc.ca, section « services
au public », téléphonez au 514 954-3450
ou envoyez un courrier électronique à
[email protected].
In Québec, most businesses have
to register with the Registraire des
entreprises (business registry) at www.
registreentreprises.gouv.qc.ca and declare
their legal form (see Appendix 8). Registration
is mandatory except for sole proprietorships
that operate under a business name that
contains the first and last names of the owner.
Registration protects the chosen name of
your business. Annual fees must be paid
each year to maintain your registration.
PART 4
3 Social economy businesses are
Business
registration
Depending on the legal form you have
chosen, the registration costs may vary.
Go to the Registraire des entreprises website to
find out the exact cost. You can also refer to the
comparison chart in Appendix 8 to gain a better
understanding of the steps to take to register
your business and of the responsibilities with
regard to it. Once you have completed all the
formalities, the Registraire des entreprises will
assign you a Québec business number (NEQ).
Provincial incorporation (Québec)
Registraire des entreprises
Constitution des personnes morales
2050, De Bleury, RC 10
Montréal (Québec) H3A 2J5
Phone: 514-644-4545
Association du
jeune barreau de Montréal
(Young Bar
Association) provides
online access to
its business start-up
guide, which focuses
on legal issues.
www.ajbm.qc.ca
Registering your business name
and getting a business number
The business number (BN) is a number
assigned by the federal government that
businesses need when they deal with the
Canada Revenue Agency concerning
corporate taxes, goods and services taxes
and harmonized sales tax, source deductions
and import/export accounts. To get
your business number, please go to
www.entreprisescanada.ca.
Registering a
business name 8
To find out whether the
name you want to give
your business already
exists, consult the
NUANS database at
www.nuans.com
Federal incorporation (Canada)
Industry Canada
Corporations Canada
5 Place Ville-Marie, suite 700
Montréal (Québec) H3B 2G2
Phone: 514-496-1797
8. Canada Business, www.canadabusiness.ca
PART 4
Required permits,
licenses and insurance
PART 4
Regulations, licenses
and permits 9
In the national business market, three levels
of government (municipal, provincial, federal)
enact laws or regulations that may affect your
business in different ways. All of this legal
documentation is important. Businesses that
don’t pay attention to and don’t comply with
certain legal requirements, do so at their own
risk and peril.
Certain legal or regulatory requirements
apply to specific sectors. In Québec alone,
there are HACCP (Hazard Analysis Critical
Control Points) standards on food safety, ISO/
IEC 17025 (International Organization for
Standardization/International Electrotechnical
Commission) for laboratory certification,
OHSAS 18001 (Occupational Health and Safety
Assessment Series) for workplace health and
safety, QS 9000 standards for the automobile
industry, and the list goes on. For any type of
business related to animal or plant production,
commercial fishing and aquaculture, food
distribution and processing, restaurants
and retail sale, you can contact Ministère
de l’Agriculture, des Pêcheries et de
l’Alimentation, the MAPAQ, www.mapaq.
gouv.qc.ca, to learn about the various
regulations you need to uphold and the
permits you need to acquire. If you serve or sell
alcohol in your business, don’t forget to get an
alcohol permit from the Régie des alcools, des
courses et des jeux, www.racj.gouv.qc.ca.
And if you are selling anything to individuals
or consumers, you must uphold the provisions
of the Consumer Protection Act (www.opc.
gouv.qc.ca). Depending on your sector, you
may also have to apply for certain permits and
licenses from the Office de la protection du
consommateur.
In addition to these regulatory standards,
certain legal regulations are of a more general
scope and apply to all stakeholders in the
business world. Physical and legal persons
are subject to the general and specific
provisions of the Civil Code of Québec. More
specifically, another type of civil liability related
to manufacturing defects may lead to legal
9. Service Canada, www.servicecanada.ca
proceedings in the courts. Under the Civil Code,
in certain cases the liability for manufacturing
defects can also have repercussions for
the entire distribution chain, including the
wholesaler, the retailer and the salesperson.
Other legal regulations are in effect to
protect the environment. They have a direct
impact on businesses whose manufacturing
processes result in pollution.
Obviously, there are many other regulations
besides the ones mentioned above, so it is
very important for you, as an entrepreneur, to
carefully research the laws and regulations in
effect in the industry you plan to participate in.
Find out more by contacting the Ministries in
question through the Québec government site
at www.gouv.qc.ca
Other regulatory requirements
3 Register your business, if necessary
(business number).
3 Register for the GST and QST, if applicable,
3
3
3
3
3
payroll deductions, income tax, your tax
account, etc.
Comply with export laws and regulations
(Permits and licenses for regulated goods,
import-export account of the Business
Number, reporting exports, customs tariffs
and Harmonized System (HS) code, etc.).
Comply with import laws and regulations
(Customs laws, Harmonized System (HS)
code, permits and import controls,
reporting, penalties, etc.).
Comply with hiring and personnel
management laws and regulations (Social
Insurance Number (SIN), Employment
Insurance (EI), Record of Employment
(ROE), protection of personal information).
For more information on this point,
go to www.revenu.gouv.qc.ca and
www.cra.arc.gc.ca
If you have employees, enrol your business
with the CSST.
If you are renting commercial premises, get
your occupation permit from the city.
Required and
suggested insurance
An insurance policy protects you from
unpredictable risks and damage to third
parties. When you start your business, you have
to at least purchase insurance to cover the
company’s assets and its civil liability.
PART 4
You can also purchase other, optional insurance
coverage. For more information, ask an
insurance broker, and get quotes from different
insurance companies to find the best price for
what you need.
Mandatory insurance
2. Civil liability insurance
This protects the insured against the
pecuniary consequences of civil liability
resulting from bodily harm (including death)
or material damages to third parties
(clients, employees, suppliers, etc.) caused
by business activities. It includes product civil
liability insurance. It indemnifies consumers
who may be victims of consequential damage
due to the use of your company’s products
or services.
Optional insurance
1. Disability insurance (illness and
accident)
It covers:
3 Business costs (phone, advertising, rent)
for one year
3 Salary for long-term coverage to age 65
2. Term or whole life insurance
It provides a certain amount of coverage in
the event of death.
3. Health care insurance
This is complementary to RAMQ drug
insurance.
4. Critical illness insurance
It provides some coverage in the event
of critical illnesses identified in the insurance
contract, such as cancer. It is recommended
that self-employed workers purchase these
optional kinds of insurance when the business
reaches cruising speed. The basic costs of the
premiums for a personalized insurance policy
5. Directors’ and officers’
liability insurance
It protects the company directors from
any proceedings against them due to decisions
made in their official capacity and personal
proceedings due to damages caused by a
decision made for and on behalf of
the company.
PART 4
1. Business property insurance
This covers losses that affect buildings and
building contents (office supplies, equipment)
such as:
3 Fire, theft and embezzlement
3 Equipment breakdown
3 Operating losses
(optional insurance) are often less than 3% of
the entrepreneur’s gross salary after business
expenses.
For information on the costs of these
different types of insurance, please contact
your financial institution or several insurance
agencies. Feel free to call several companies
to shop for the best price.
Intellectual property
Copyright and
intellectual property
We can define intellectual property very
simply as “intangible property that is the
result of creativity and is protected by
rights.” Although there are different types
of intellectual property rights, we will only
present the four most common ones here:
copyright, trademarks, industrial designs
and patents.
The definitions of these four rights are
drawn from the Canadian Intellectual Property
Office (CIPO) website, www.cipo.ic.gc.ca.
“In the simplest terms, “copyright” means
“the right to copy.” Only the owner of copyright, very often the creator of the work, is
allowed to produce or reproduce the work
in question or to permit anyone else to do so.
Suppose, for example, that you have written
a novel. Copyright law rewards and protects
your creative endeavour by giving you the sole
right to publish or use your work in any number
of ways. You may also choose not to publish
your work and to prevent anyone else
from doing so.”10
Insurance Bureau
of Canada
www.bac-quebec.qc.ca
or
www.infoassurance.ca
Canadian Life and Health
Insurance Association
www.clhia.ca
“A trademark is a word, a symbol, a design
(or a combination of these features), used to
distinguish the wares or services of one person
10. Canadian Intellectual Property Office, www.cipo.ic.gc.ca
PART 4
PART 4
or organization from those of others in the
marketplace. Trademarks come to represent
not only actual wares and services, but the
reputation of the producer. As such, they are
considered valuable intellectual property.
A registered trademark can be protected
through legal proceedings from misuse
and imitation.”11
Canadian Intellectual
Property Office (CIPO)
www.cipo.ic.gc.ca
1-866-997-1936
CIPO IP Toolkit
www.opic.ic.gc.ca
Fondation du Barreau
du Québec “Your Rights,
your Business ” www.
fondationdubarreau.qc.ca
“An industrial design is the features of
shape, configuration, pattern or ornament (or
any combination of these features) applied to a
finished article made by hand, tool or machine.
It may be, for example, the shape of a table
or the shape and ornamentation of a spoon.
The design must have features that appeal
to the eye. To be eligible for registration with
the Industrial Design Office, your design must
be original.” 12
“Patents are for new inventions or processes that offer innovative and useful functions.
Canadian law regards the functional aspects
and design aspects of articles quite separately.
Therefore, you cannot list a function as an
element of your industrial design. You may,
however, be able to obtain a patent for your
article’s functional aspects and an industrial
design for its aesthetic ones. Suppose you
develop a new kind of folding chair. The way
the chair folds, its lightweight construction,
its strength and its durability are all functional
qualities. The industrial design features could
include the shape or configuration of the chair,
and any patterns or ornamentation on it or
any combination thereof.” 13
The CIPO’s mission is to apply Canada’s
intellectual property laws and regulations.
For example, you have to file your applications
to register intellectual property rights with
the CIPO, and it is the CIPO that manages
the various databases related to intellectual
property rights.
When filing for intellectual property rights,
it is strongly recommended that you hire a
specialist, such as a patent or trademark agent.
A specialist in the field can save you time
and is in a better position to fully protect
your rights.
11. Canadian Intellectual Property Office, www.cipo.ic.gc.ca
12 - 13. Id.
Of course, you can also license your own
intellectual property rights to someone else,
or purchase a licence to someone else’s
intellectual property rights. In either case,
you have to sign a licence agreement (i.e.,
something similar to a “rental lease” on the
rights) or a transfer agreement (i.e., which is
the same as “selling” the rights). Here again,
it is highly recommended that you consult
specialized intellectual property lawyers to
ensure you are well protected.
Marketing
strategies and
customer service
Importance of a market study
to define and reach your target
client base
A market study is an important step in the
success of your business project. Before you
launch your business, you should research and
analyse the data about the environment you’ll
be working in, about your potential customers
and about the competition you’ll be facing.
This will reduce your risk of failure, because you
will have verified that the clients really are out
there, you’ll be familiar with their behaviour,
needs and expectations, and you will know
the strengths and weaknesses of your
future competitors.
Studying the market allows you
to verify and validate a business
opportunity by:
1. Revealing the other players in your
sector (suppliers, customers, partners and
competitors), where they operate and what
they charge
2. Analysing market trends – in other words,
social phenomena that drive consumption
3. Evaluating your projected sales and
validating your project financially
4. Making the right choices to succeed with
the project
5. Making your start-up process more credible
in the eyes of potential partners
PART 4
Tips and advice
Getting the word out
You have to spend at least an hour a
day promoting your business. The tools and
approaches that will spread the word about
your business differ depending on your sector.
A chocolate maker will not choose the same
promotional strategies as a dentist or a
specialized aeronautics firm.
When it comes to promoting your
business, you have to remember a number
of parameters:
3 Scope of the company (local, regional,
national, international)
3 Target clientele
3 Type of offer
3 Budget 3 Number of competitors
In terms of means, there are at least three
categories to consider:
1. Advertising to attract customers to
the product.
For example, an ad on the radio,
the internet, or a newspaper.
2. Promotion to attract customers to
the product.
For example, offer your product or service
at a reduced rate for a limited time.
3. Prospecting to make direct contact with
the customer.
As an entrepreneur from another country,
you can also look for cultural business associations, which can give you access to an
entire network of contacts to get to know.
If your budget allows, you can use an
advertising agency to choose the best strategy.
Even if that’s not possible, that is no reason to
neglect this very important factor. Buy business
cards, call potential clients to set up meetings,
get testimony from satisfied customers to
show at your presentations, and take part
in networking activities.
Tips and advice
PART 4
1. Just thinking about doing a market study
is overwhelming for some entrepreneurs.
Others find it a waste of time. But they’re
wrong. You can never have too much
information. Doing a market study is
a matter of good sense.
2. If you do not find any direct competitors,
there must be indirect competitors – that is,
someone that meets the same needs you
plan to meet, in a different way. For example,
an ice cream shop competes with shops
that sell other products, like pastries
and chocolates.
3. Look at the habits of the other suppliers
and your potential customers. It is
important to confirm the conclusions of
your theoretical study (history, statistics,
etc.) using field research.
4. Present your project to job creation
networks to get advice.
1. Establish a uniform and consistent business
image. In other words, always use your
logo and name, the same colours, the same
font and the same layout on anything and
everything that communicates your visual
identity (product packaging, signs, vehicles,
letterhead, brochures, ads, etc.). Your clients
and suppliers will soon recognize you at a
glance. Don’t forget that your image can
change and develop as design and colour
trends change.
2. Feel free to be a little original in the way
you present your business. In Québec,
people like new ideas and using originality
will help set you apart from the herd. It is
also a good idea to have your promotional
strategy assessed by communications and
marketing professionals or asking an
honest opinion from your friends, family
and professional contacts.
Customer service in Québec
In Québec, businesses place a good deal of
importance on customer service. Naturally the
same is true in many places around the world,
but there are a few local peculiarities you
should know.
The first thing to remember is that it is
important to be able to address your customers
in Québec’s official language: French. In fact,
as was explained earlier, the French Language
Charter obliges all businesses to serve and
provide information to their customers in
French. The same goes for advertising and
business offers.
Second, Quebecers are generally warm
and helpful, and they expected to be treated
the same way. Feel free to chat about this
PART 4
and that (weather, weekend activities, etc.).
Pay attention and smile. Be pleasant but
maintain a professional distance.
PART 4
Third, use your instinct and listen to the
reactions of your partners, customers, etc. If
you are not yet familiar with Québec culture,
you might affront people with your words
or gestures, even if you don’t intend to. Be
tolerant and clear up any misunderstandings
by staying calm and being respectful.
The customer is king!
In Québec, the customer is king. This isn’t
just an expression: it is applied in customer
service policies. In restaurants, retail stores,
businesses and other organizations, Quebecers
expect to be treated like kings and to receive
service with a smile and the full attention of
the server, owners, salesperson, etc. Avoid
making your customers wait, disappointing
them or contradicting them! They’ll think you
don’t respect them.
The idea of being “customer-focused” is
very important in Québec businesses. You have
to adjust to the customer’s demands, because if
the customer isn’t happy, they’ll go do business
with someone else, eat in another restaurant
and stock up with another supplier. In Québec,
customers like to negotiate the price of major
purchases, because they’re looking for
the lowest price and the best quality.
That’s why some businesses reward loyal
customers by giving them discounts, special
deals and gifts.
Customer satisfaction has to be your
number-one consideration. Many businesses
develop their promotional strategy around the
customer, because their growth and longevity
depends on it. They know that if they don’t
satisfy their customers, their competitors will
be happy to.
Importance of a credit file for
entrepreneurs seeking financing
It is important, in Québec, to have a solid
credit record. As an immigrant, you have to
build a credit history in Québec. When you
arrived in Québec, you may have had some
money set aside, but one day you will need
to buy office supplies, rent a car or premises,
own a Canadian credit card to make a purchase
online, etc. For all these things, your credit
history (credit cards, loans) will be checked
to ensure that you repay your debts. If you
have a good credit history, you should have no
problems getting financing. It is easiest to get
loans if you have a credit history, because it
means you have proven your ability to
repay debts.
Credit is a very practical payment method
for current expenses related to your future
business. But you have to make sure you
maintain a good “credit rating.” Your credit
rating measures your solvency and your
repayment reputation. Your credit rating is
assigned based on your credit history, so it’s
important to adopt responsible credit and debt
habits to keep your rating high.
It is not considered bad in Québec to have
debts, especially if they are repaid on time as
arranged. Many people get loans to buy things.
You have to remember, though, that your
credit history in your native country will not be
considered here.
Do you need help managing your
personal budget?
Find out more from one of these
organizations:
3 Association coopérative d’économie
familiale (ACEF) de l’Est de Montréal:
514-257-6622 or
www.consommateur.qc.ca/acefest
3 ACEF du Nord de Montréal : 514-277-7959
or www.acefdunorddemontreal.org
3 ACEF du Sud-Ouest de Montréal :
514-362-1771 or
www.consommateur.qc.ca/acef-som
3 Option consommateurs : 514-598-7288 or
www.option-consommateurs.org
Before you start looking for financing,
you need a Québec bank account. If you don’t
have one, contact the financial institution of
your choice and open a personal account.
Depending on the type of business you plan to
open, you may also need a business account.
There are several sources of financing (loans
or grants) that can help you start your business.
PART 4
Every loan and grant has its own particular
features and is geared toward a particular
clienteleorbusinesstype.Youwon’thave
access to every type of business
financial assistance.
• Personal investment and
“love money”
Before you apply for financial assistance,
it is a good idea to establish your personal
balance sheet to see whether you have savings
you could invest in your own business. The
government and banking institutions do not
usually require a personal investment, but
it is always preferable. If you are thinking of
applying for a grant from a para-governmental
organization, a personal investment is
mandatory.
It is easier to get financing for your business
if you invest some of your own capital in the
project, but if you don’t have any personal
money to invest, you can ask your friends and
family to invest, in the form of a gift or loan.
This is what is called “love money,” and it
is a good way to gather together the initial
investment you need to start a business.
• CLD and CDEC financial tools
The Centre locaux de développement
(localdevelopmentcentres–CLDs)and
Corporations de développement économique
communautaire(communityeconomic
developmentcorporations–CDECs),
offer advisory services and support for
entrepreneurs, including help setting up a
business plan, business consolidation and
expansion support, assistance in finding
financing, entrepreneurship training, business
networking activities, and other relevant
services. These organizations also manage
different funds you can go to for financing.
Every fund has its own eligibility criteria.
The CDECs offer all the same support as
the CLDs, but they are also involved in local
economic planning and development.
These are their main financial tools:
Loans
1. Fonds local d’invesstissement or FLI (Local
investmentfunds)
3. Fonds de développement Emploi-Montréal
or FDEM (Montréaljobdevelopmentfund)
Subsidies
1. Fonds d’économie sociale or FÉS (Social
economyfunds), managed by certain
CLDs and CDECs
2. Jeunes promoteurs or JP
(YoungPromotersProgram)
PART 4
In any case, you need a business plan.
Based on your business plan and your financial
projections, you can get money in the form of a
loan or a grant to start your business project.
2. Société locale d’investissement dans
le développement de l’emploi or SOLIDE
(Localemploymentdevelopment
societies)
* An explanatory chart for each tool can be
found in Appendix 9.
YoucanalsocallyourlocalCLDorCDEC
for more information on the services they
provide.Youcanfindthecontactinformation
for the CLD or CDEC in your area
in Appendix 2.
• Fondation du maire de
Montréal pour la jeunesse
The foundation is a not-for-profit
organization that offers grants and services
to help young Montrealers aged 18 to 35
to start their own business. The Fondation’s
target group includes entrepreneurs from
the cultural communities.
* See explanatory table in Appendix 10.
For more information:
Phone : 514-872-8401
Website : www .fondationdumaire .ca
• Canadian Youth Business
Foundation (CYBF)
TheCanadianYouthBusinessFoundation
is a charitable organization that provides
start-up coaching, business resources, start-up
financing and mentoring for youth aged 18 to
34 who are starting their own businesses.
* See explanatory table in Appendix 11.
If you have a credit
history in Québec,
you can get your
credit file and check
your “credit rating”
with one of these
organizations:
Trans Union Canada inc.
Customer Relations
1 Place Laval, suite 370
Laval(Québec)H7N1A1
1-877-713-3393
or 514-335-0374
www.transunion.ca
EQUIFAX Canada inc.
Consumer Relations Service
PO Box 190,
station Jean-Talon
Montréal(Québec)
H1S 2Z2
514-493-2314
or 1-800-465-7166
www.equifax.ca
Canadian Bankers
Association
www.cba.ca
Phone: 1-800-464-2923
Website: www .cybf .ca
PART 4
• Business Development Bank
of Canada (BDC)
PART 4
The Business Development Bank of Canada,
commonly called the BDC, offers several
financing solutions that may meet your needs
as an entrepreneur, including term loans,
subsidized funding and risk capital.
Phone: 1-877-232-2269
Website: www.bdc.ca
• Crédit communautaire
(Community credit)
The people targeted by community
credit services generally have an excellent
business project and the skills they need to
deliver their products or services. But they
lack entrepreneurial skills or need regular
monitoring and follow-up. Community
credit has managed to develop the specific
expertise of combining close entrepreneurial
development and support for underprivileged
people. Community credit supports selfemployment projects, small individual
or group businesses and social economy
businesses.
The main eligibility criteria are:
3 Have a business idea or project
3 Attend an information meeting
3 Agree to be coached by the local
community credit member organization
3 Live in the territory of the organization
you get the funding from
For more information, contact one of the
organizations listed below:
K Association communautaire d’emprunt
de Montréal (ACEM)
Phone: 514-843-7296
Website:
www.acemcreditcommunautaire.qc.ca
K Aurora – Compagnie F
Phone: 514-381-7333
Website: www.compagnie-f.org
K Cercles d’emprunt de Montréal
Phone: 514-849-3271
Website: www.cerclesdemprunt.com
K Cercles d’emprunt de la Corporation de
développement de l’Est (CDEST)
* Only for residents of Mercier/
Hochelaga-Maisonneuve borough
Phone: 514-256-6825
Website: www.cdest.qc.ca
• Filaction
Filaction is a not-for-profit organization
for Québec small businesses in every sector,
but especially in the cultural and social
economy sectors. Filaction offers development
capital for projects designed to create
and maintain jobs. The organization
offers assistance at every stage of business
development: start-up, development,
expansion, consolidation or
employee takeover.
For more information or to apply
for financing:
Phone: 514-525-2042
Website: www.filaction.qc.ca
Here are some complementary financing
funds (for specific client groups) managed
by Filaction and its partners:
K
Investissement Femmes Montréal
For women entrepreneurs
Phone: 514-270-3964
Website: www.fondsifm.ca
K Fonds Afro-entrepreneurs
For entrepreneurs from the Black
communities
Phone: 1-888-525-2075
Website: www.filaction.qc.ca
K
Fonds Capital Équitable
For Québec importers of fair-trade products
Phone: 514-525-3346
Website: www.capitalequitable.org
K Fonds régional pour le développement
coopératif
For entrepreneurs who want to start
a cooperative
Phone: 514-340-6056
Website: www.cdr.coop
• Investissement Québec
Investissement Québec is both a financial
institution and an economic development
agency where consultants can help you find
financial solutions that suit your needs.
PART 4
to the challenge of foreign sales. The EDC’s
products and services may meet the needs
of businesses in any stage of growth or
development. Whether they need funds to pay
initial fees for transactions with new clients
or a loan to promote or expand activities, the
EDC offers support to businesses that want to
export their products and services.
Financial institutions
Phone: 1-866-283-2957
Website: www.edc.ca
As we mentioned earlier, you can apply
for a business loan at your own financial
institution. Caisses populaires and Canadian
banks offer a variety of financing solutions for
businesses, often in the form of loans and
lines of credit.
Ask your bank manager about the Canada
Small Business Financing Program (CSBF).
This program helps improve access to loans for
starting, expanding, modernizing or improving
small businesses by encouraging financial
institutions to provide services to small
businesses. Under the terms of the program,
the small business owner must apply for a
loan from a bank or caisse populaire.
For more information: www.ic.gc.ca
• Société de développement des
entreprises culturelles-SODEC
Be it for development, production,
promotion, publishing or exposure, the SODEC
has the mission to support various cultural
endeavours by administering government
assistance for cultural businesses.
This assistance, which is given in the form of
project investments, grants or repayable loans,
helps artists to produce or publish their work
in Québec, Canada or internationally.
Areas of intervention:
Cinema and visual productions, music and
variety, books and special publishing, fine arts,
heritage buildings.
For more information about their funds:
Phone: 1-800-363-0401
Website: www.sodec.gouv.qc.ca
• Export Development
Canada – EDC
The EDC has developed products to help
businesses of all sizes and in all sectors rise
• Info entrepreneurs
Info entrepreneurs is the leading provider
of information about federal, provincial and
private services, programs, and products for
business people. The organization offers a
wealth of business information to help small
businesses grow.
PART 4
Financial products:
Loans, repayment guarantees, financing
for tax credits.
Phone: 514-873-9292 (eastern Montréal)
Phone: 514-873-4375 (western Montréal)
Phone: 514-873-1401 (borough of St-Laurent)
Website: www.investquebec.com
For information about anything related
to business start-up, including sources of
financing, go to the Info Entrepreneurs website
or call one of their consultants.
Phone: 514-496-4636
Website: www.entreprisescanada.ca
• Types of financing14
Depending on the size of your business, you
will have to figure out what kind of financing is
appropriate. You will find here a list of the types
of financing available. We suggest that you go
to www.entreprises.gouv.qc.ca to learn more
about these different types of financing and
their advantages and disadvantages.
3 Asset-based Financing
3 Capital Lease/Operating Lease
3 Conditional Sales Contract
3 Credit Card
3 Export Financing
3 Factoring
3 Leasing
3 Non-residential Mortgage
3 Operating Loan/Line of Credit
3 Quasi-Equity
3 Sale and Leaseback
3 Term Loan
3 Vehicle Lease
3 Venture Capital/Seed Capital
3 Working Capital
Small Business
Financing in Canada
www.rbcroyalbank.com
This guide was
developed by the Royal
Bank to help entrepreneurs discover the
means of financing
and the lenders
that best suit their
business needs.
* Definitions in the Glossary.
PART 4
Location and where
to look for business
premises
PART 4
?
How to choose a location
and find business
premises?15
Choosing the right business location is
critical. Your choice will have a major impact
on the viability of your business, especially
for retail commerce. If your business must be
located on a main street to facilitate the sale
of your products or services, you need to keep
a few basic principles in mind.
In Appendix 12, you will find a handy tool
to help you choose the ideal location for your
business.
A few places to look for
business premises
To find the ideal location for your business,
you can do your own research by visiting
locations for rent on the main commercial
street in the neighbourhood that interests you.
You can also look at premises available in an
industrial or technological park.
If you want to set up your business close to
home, pay special attention to advertisements
in the local paper that is distributed free in
your mailbox. You may find the ideal location
advertised right there.
If you can afford it, you can also hire a real
estate agent to do the research for you.
A few good addresses:
3 Commercial space posting network:
www.carrefour-immobilier.com
3 To find the address of industrial parks
in each area of Montréal, go to
www.ville.montreal.qc.ca and select the
borough where you want to set up your
business. For additional information,
call the borough office.
3 For more information on building recycling
and main street improvement projects, visit
Convercité at : www.convercite.org
Commercial lease
Definition: A lease is a contract through
which a physical or legal person grants, for
a defined period, to another person and in
exchange for a sum of money, the right to use
an asset or property under the terms stipulated
in the contract or by law.
GENERAL RULES GOVERNING
COMMERCIAL LEASES16
Paragraph 1851 of the Civil Code of Québec
(C.C.Q.) defines leasing as follows:
“Lease is a contract by which a person, the
lessor, undertakes to provide another person,
the lessee, in return for a rent, with the
enjoyment of a movable or immovable property
for a certain time. The term of a lease is fixed
or indeterminate.”
Registering a lease
It is very important to register your lease
with the land registry (www.registrefoncier.
gouv.qc.ca) by filing the appropriate documents
with the rights registry office in your area.
In this way, if the owner of the building sells
it, you will be assured that the new owner of
the building, the acquirer, will uphold the term
of your lease. If the lease is not registered, the
new owner can end your lease at the moment
of acquisition. As the Québec Civil Code
points out:
‘‘‘ 1887. (…) In the case of the lease of
an immovable with a fixed term and if more
than twelve months remain from the date
of alienation or extinction of title, he may
resiliate it upon expiry of the twelve months by
giving the lessee written notice of six months.
He may not resiliate the lease if it was
registered in the registry office before
the deed of alienation or the act by
which the title is extinguished was
so registered.”
?
Questions to ask
before signing
a lease17
3 How long is the lease and how much is
the rent?
3 How much will the rent go up and can I
renew at the end of the lease?
16. Based on Clinique juridique de l’UQAM, www.cliniquejuridique.uquam.ca
PART 4
costs are my responsibility?
Before signing the lease, check with your
borough office to see whether the zoning
allows your type of business at that location.
NOTE: The Régie du logement (rental board)
has no jurisdiction to act in matters involving
commercial leases.
For the business, exporting requires the
same efforts as sales to customers in the
national market, plus all the difficulties related
to language, culture, customs, logistics, terms
of payment and currency, the standards
and regulatory context in the target country.
In other words, it is not a process to take
lightly, and it is important to be well informed
and prepared before undertaking such a
major operation.
To start the export process, there are
several successive steps to take:
3 Determine why you want to export
(increase sales, greater profitability,
economies of scale, etc.)
3 Target and study potential markets
3 Evaluate the product’s export potential
and its state of readiness
3 Identify technical and financial resources
that may be useful
3 Start the legal steps to register as an
exporter with the Canadian government
3 Draw up an export plan to define
objectives, means, and phases of the
export project
3 Begin market penetration operations,
starting with a test
Imports and exports
This part of the guide is for entrepreneurs looking for basic import-export
information and related international
trade concepts.
Exporting: a carefully
planned process
Exporting refers to goods or services
transactions with a customer in another
country. In general, exporting should only
be considered when the business is well
established in the local market and already
enjoying regular and profitable sales. It is
crucial for the business to have compelling
reasons for turning to the export market, and
the reasons should be consistent with the
business’s development plan.
PART 4
3 Is there an additional rent to pay?
3 Can I sublet?
3 Can I renew the lease?
3 What happens if the owner goes bankrupt?
3 Who is responsible for the insurance?
3 What services will I get?
3 Who else can move in?
3 Who pays for improvements and what
The export process generally takes three
years before it provides a return on the
investment. That means that you’ll be spending
more money than you earn in the beginning.
So it is very important that your national
market is generating enough cashflow to allow
you to make this kind of investment without
putting your business in danger.
Steps to follow
To begin your export project, you have to
undertake a series of legal and commercial
steps. In each step, you will be able to get help
from a variety of organizations.
1. The market study: evaluating your potential
For your market study, an organization such
as the Info Entrepreneurs business resource
centre can help by giving you access to existing
studies, directories and professional databases.
There are information specialists on site to help
you. The Canadian government site
17. Info Entrepreneurs, www.entreprisescanada.ca
PART 4
- Québec foreign offices:
www.mdeie.gouv.qc.ca
(export section) - Canadian Border Services Agency:
www.cbsa-asfc.gc.ca
- Canada Revenue Agency:
www.cra-arc.gc.ca
- Export Development Canada:
www.edc.ca
2. Legal steps
Importing consists of bringing merchandise
into Canada to use or sell. For the former,
the importer has to ascertain the availability
of the product, the reliability of the supplier,
and all the problems related to logistics,
transportation, the exchange rate, insurance
and standards and regulations governing the
import and use of the product in Canada.
PART 4
Export Source also provides access to lots
of technical information about exporting
(such as how to draw up an export plan, etc.).
The network of Canadian trade commissioners,
based in Canadian embassies around the
world, can give you information about specific
sectors and geographic zones, and help
you throughout your export process. Their
provincial counterparts in the Québec foreign
offices can do likewise.
Info entrepreneurs:
Network of Canadian
Trade Commissioners:
www.international.gc.ca
Export Source:
www.exportsource.ca
Québec Foreign Offices:
www.mdeie.gouv.qc.ca
(export section)
Before you become an active exporter or
importer, you have to obtain an exporter or
importer number, which allows the government to identify you as an active exporter
or importer as long as you are in business.
Apply to the Canada Revenue Agency:
www.cra-arc.gc.ca
You also have to figure out the code that
matches your product, to make sure there are
no restrictions, quotas or export prohibitions.
This code also helps determine the customs
rate that will apply, if your product is subject
to customs duty. This information can be
found on the Canadian Border Services
Agency website at www.cbsa-asfc.gc.ca
3. Sources of financial and technical assistance
There are several organizations that can
help you in your export process, on either
the technical or financial level. The list is
too long to be reproduced here, but the Info
Entrepreneurs website contains two guides
that provide a very thorough list of these
resources, so make sure you look carefully
at the Export and Financing a Business infoguides at www.entreprisescanada.ca
4. Government services
There are several Canadian and Québec
government services that can help businesses
in their export endeavours, and their services
are generally free. In addition to the expertise
of their officers, they have tools, market
studies, and contact and reference lists that
may be very useful. Make the most of it!
- Canadian trade commissioner network: www.international.gc.ca
- Export Source
www.exportsource.ca
Importing
In the latter case, in addition to all these
issues, the importer must consider factors
related to the existence of a market for the
distribution of the product. In other words,
a market study and a competitor analysis
are in order.
To begin import transactions, your
organization must first register with the
Canada Revenue Agency as an importer.
Importing involves a lot of legal and
prescriptive procedures. We recommend
that you really do your research before you
start. For an overview of all of the verifications
and procedures to undertake for an import
project, we suggest that you read the Info
Entrepreneurs Info-Guide on importing,
which is a very good starting point for
this kind of project. You can find it at
www.entreprisescanada.ca in the
Importing section. •
IMMIGR AFFAIRES
PART 5
Mourad Ghariani
Originally from Tunisia
President
Les Aliments Magrebia inc.
www.magrebia.com
PART 5
programs and courses for entrepreneurs
and self-employed workers in Québec
“There are plenty of government resources for
entrepreneurs – including training – and they are
available to everyone. You just have to find the one
that suits you and sign up! That is your first step
on the road to success…”
IMMIGR AFFAIRES
PART 5
PART 5
There are several training programs
designed to help entrepreneurs,
directors and people in management
positions develop their skills. If you
think that a training program might
help you achieve your entrepreneurial
goals, then invest some time in one.
The following programs are listed
by subject so any businessperson or
would-be businessperson (entrepreneur,
director, self-employed worker) can
easily find the appropriate program.
Programs for
entrepreneurs and
self-employed workers
Self-Employment
Support Measure
SAJE and Service d’aide aux jeunes
entrepreneurs Montréal Centre are two
leading organizations with the mission of
helping new entrepreneurs succeed by offering
consulting services, mentoring and training.
Under a mandate from Emploi-Québec,
the SAJEs offer the self-employment support
measure which helps give people the
independence they need to get established
in the labour force. By offering technical and
financial support, this measure helps selfemployed workers establish themselves and
helps future entrepreneurs create or develop
their business.
Eligible promoters whose projects are
accepted receive a base allowance per week
for a maximum period of 52 weeks. This
allowance is to complement the income
generated by the business during this period.
Eligible promoters whose projects are
accepted receive technical support for two
years. The technical support consists of
management advice and start-up assistance
from an expert entrepreneurial development
consultant.
You can find out more about the
Self-Employment Support measure in
Appendix 13.
SAJE
Phone: 514-861-7253
Website: www.sajeenaffaires.org
Service d’aide aux jeunes
entrepreneurs Montréal Centre
Phone: 514-485-3311
Website:
www.sajemontrealcentre.com
Office franco-québécois pour la
jeunesse – Synergie entreprises
program
The Synergie entreprises program seeks
to develop entrepreneurial culture among
young people and supports the creation
and development of Québec businesses by
offering them experience abroad. The Synergie
entreprises program offers young entrepreneurs
the opportunity to do a professional sojourn
in France to develop activities, products,
or markets or to learn practices that will
benefit their company.
For more information about eligibility
criteria and membership fees:
Phone: 514-873-4255
Website: www.ofqj.org
Courses for
entrepreneurs and
Business management
3 Lancement d’une entreprise–French courses
(Marguerite-Bourgeoys School Board)
3 Succès-Relève (courses for acquirers of
existing businesses)
For further information:
SAJE
3 Starting a business
(Women only)
Centre d’entrepreneuriat féminin du Québec
www.cefq.ca
3 Pilot project for immigrant women
entrepreneurs
PART 5
and Allophone women
For further information: Compagnie-F
www.compagnie-f.org
Several Centres locaux de développement
(CLDs) and Corporations de développement
économique communautaire (CDECs) in
boroughs around Montréal offer training
programs for people who want to become
entrepreneurs or self-employed workers.
Contact the CLD or CDEC in your
borough (see Appendix 2) for information
about the programs they offer.
* For the complete list of training programs
related to business management for
promoters and entrepreneurs, go to
Formaffaires at www.formaffaires.com
3 How to prove your business competency
in two minutes
3 Meeting face-to-face with a potential client
Centre d’entreprises et d’innovation
de Montréal, www.ceim.org
Don’t forget to contact the CLD or CDEC in your
borough for information about their training
programs.
related to marketing and sales for
promoters and entrepreneurs, go to
Formaffaires at www.formaffaires.com
Human resources
3 Human resources management
Accounting
3 Fiscalité immatriculée (Taxation
Services aux entreprises d’Emploi-Québec
www.emploiquebec.net
3 Fiscalité incorporée (Taxation
3 Human resources management guide
for registered businesses)
for incorporated businesses)
3 GST/QST
3 Prévisio software
3 Comptabilium software
For information or to register:
SAJE
Don’t forget to contact the CLD or CDEC
in your borough for information about their
training programs.
related to accounting for promoters and
entrepreneurs, go to Formaffaires at
www.formaffaires.com
Marketing / Sales
3 Marketing, sales and communications
Compagnie-F
www.compagnie-f.org
PARTIE
PART 54
3 Aurora training program, for Anglophone
Commission des normes du travail
www.cnt.gouv.qc.ca
Don’t forget to contact the CLD or the CDEC in
your borough for information on their training
programs.
related to human resources for promoters
and entrepreneurs, go to Formaffaires at
www.formaffaires.com •
3 Créer votre site Web (Website creation)
3 Techniques de vente (Sales techniques)
SAJE
IMMIGR AFFAIRES
PART 6
the accounting and tax system in Québec
PART 6
Susana Jimenez
Originally from the Dominican Republic
Co-owner and Vice-President, Production
Pâtisserie S&S
www.susyspecials.com
“I recommend that entrepreneurs take a business start-up course
to validate their business project and learn about the various
laws and tax obligations in Québec. Accounting errors can
be costly. Give yourself the benefit of starting off
with a solid foundation!”
IMMIGR AFFAIRES
PART 6
PART 6
Do you want to go into business
and learn how to meet your tax
obligations? Whether you are interested in self-employment or starting
a business, this section will provide
you with all the information you
need to get started.
Self-employed worker
(registered or not)
“For fiscal purposes, a self-employed
person is an individual who, under a verbal
or written agreement, undertakes to provide
a service or perform a task for a client in
exchange for an agreed amount. Such an
individual may also own a business or be
a commission salesperson.”
Source : www.revenu.gouv.qc.ca
Here are a few criteria that differentiate
self-employed people and salaried
workers. These points should help you
determine whether you are indeed
self-employed:
Ideas to consider
when choosing a
fiscal year-end date
www.agentsolo.com
3 The relationship between the person who
provides work and a self-employed person
is not one of subordination.
3 There is no employer-employee relationship,
as there is for a salaried worker.
3 Most of the time, self-employed workers
cover their own work-related expenses.
3 They assume the financial risks associated
with their work.
3 They provide their own material and
equipment, but are not required to carry
out the work themselves.
3 They may hire employees or other selfemployed workers to do the job.
3 They may determine the location at which
the work will be carried out and even the
hours of work.
Legal person
The legal form chosen for your business
affects your tax obligations to Revenu Québec
and the Canada Revenue Agency, and the
degree of liability you assume for
the business’s debts.
Income taxes
Rights and obligations of
the self-employed worker
The income of a self-employed worker
or a partner in a general partnership (i.e.,
société en commandite) is taxed in that
person’s personal income tax return, which
is the inverse of the income earned by a
corporation or incorporated company, where
the income is taxed in a separate return
from that of the shareholders.
Example: for 2009, a self-employed
worker must file an income tax return before
June 15, 2010, and pay income taxes before
April 30, 2010.
Rights and obligations of
an incorporated company
Incorporated companies must file a tax
return at the end of each fiscal year, separate
from the returns of its shareholders. For the
first year, the incorporated company can
choose the year-end date. The first “year”
can be less than 12 months. Once the
incorporated company chooses the date
of its fiscal year-end, it is almost impossible
to change it. So it is important to choose
carefully.
An incorporated company has six months
to file its taxes after the year-end it has
chosen. It is important to know that Canadiancontrolled private corporations have three
months to pay their taxes to the Canada
Revenue Agency and two months to pay their
taxes to Revenu Québec. Companies that do
not pay on time are charged interest.
Quarterly instalments –
and registered companies
If you are self-employed and not a
salaried worker, you do not have source
deductions on your salary. To plan the taxes
that you have to pay on your annual income,
you have to make quarterly payments. These
spread your income tax payments to Revenu
Québec and the Canada Revenue Agency
out over the year.
These partial payments are made every three
months to cover income taxes and any other
contributions. By making these instalments, you
PART 6
Advice for the first year in business:
Before the end of the first year of business
activity, the Québec and Canadian government
do not yet know that you are in business,
because you have never filed a tax return
(income declaration) for your business. Both
levels of government will expect you to pay
the taxes that you did not pay in instalments
during the first year in business, so it is very
important to set aside some money to cover
these costs.
Instalments –
Incorporated business
Depending on the start-date of the
incorporated business’s current fiscal year,
it must make quarterly instalments if it paid
more than $1000 in income taxes (if the tax
year began before January 1) or $3000 in taxes
(if the tax year began January 1 or later) the
year before.
The company will be charged interest on any
unpaid instalments. The instalments are paid at
the end of every month. The minimum amount
of the instalment to pay to avoid interest is
one-twelfth of the previous year’s tax bill. This
rule applies to both Revenu Québec and the
Canada Revenue Agency. The only time you can
make a smaller instalment is if you know that
your income will be lower than the previous
year. Otherwise the company will be liable for
penalties and interest.
Tax deductions for
Self-employed workers can deduct
any expense incurred in relation to the
entrepreneurial activity. These expenses must
be backed by supporting documents, including
invoices and contracts.
3 Current expenses and asset acquisitions
are eligible self-employment deductions.
Current expenses are usually deducted
immediately, at 100% (merchandise
purchased for resale, office supplies,
salaries, etc.).
3 Assets are amortized and constitute a
long-term benefit for the company. These
assets (software, computer, car, office
furniture, etc.) are useful and usable for
more than one year. The total cost of this
type of purchase is not deducted in the
year of acquisition. Only a portion of it,
which is called depreciation or capital cost
allowance, is deductible each year, based on
percentages and categories established
by the Canada Revenue Agency and
Revenu Québec.
3 If you carry on your business in one of the
rooms in your own home, you can deduct
the relative percentage for that room in your
income tax return each year. For example, if
you have a four-room apartment that costs
$1000 a month and one room is reserved for
your business, you can deduct 25%, or $250,
for the rent of that work space each month.
PARTIE
PART 64
reduce the amount of income tax you
have to pay when you file your annual income
tax return.
To complete your income tax return more
efficiently, you can go to the Revenu Québec
website at www.revenu.gouv.qc.ca and click
on Self-employed person / Fiscal obligations
/ Income tax return. You can also get help
by phoning 514-864-6299 for individuals in
business or 514-873-4692 for businesses and
employers. On the federal side, you can get
more information from the Canada Revenue
Agency website at www.cra-arc.gc.ca or
by phoning 1-800-959-7383.
Basic tax deductions for
incorporated companies
Incorporated companies can deduct expenses
incurred to do business. These expenses must
be reasonable and backed up with supporting
documents (invoices, contracts, etc.) that must
be kept for at least 6 years, including the
current year.
Here are some tax-deductible
purchases:
3 Current expenses and asset acquisitions
Payment of instalments
and late payment
penalties
Revenu Québec /
Self-employed person /
Fiscal obligations
www.revenu.gouv.qc.ca
(the current expenses are 100% deductible
immediately and asset acquisitions are
amortized)
3 Current or rapid consumption expenses are,
for example, merchandise purchased for
resale, office supplies, salaries, etc.
3 Asset acquisitions are, for example,
computers, printers, desks, etc. The total cost
of this type of purchase is not deductible
in the year of acquisition. A portion called
depreciation or capital cost allowance can be
deducted, based on percentages and categories
established by the Canada Revenue Agency
and Revenu Québec.
PART 6
PART 6
It is very important to produce your company
tax return on time in order to avoid interest
and penalties.
SAVIEZ-VOUS QUE ?
En tant que travailleurs autonomes,
entreprises immatriculées ou incorporées,
vous devez mettre à jour annuellement
les renseignements concernant votre
entreprise. N’hésitez pas à vous renseigner
auprès de Revenu Québec et de l’Agence
du Revenu du Canada.
Income taxes – Sole
proprietorship, general
partnership and partnership
Depending on the legal form of your
business, your income tax return may be
different. For more information on deductions
and tax credits you may have a right to claim,
go to www.revenu.gouv.qc.ca. It is important
for you to understand certain income tax rules
if you are starting a business – make sure you
get the information you need.
GST (goods and
services tax) and QST
(Québec sales tax)
Under an agreement between the
government of Canada and the government
of Québec, Revenu Québec administers the
GST in Québec. That means that Revenu
Québec collects and processes GST registration
applications for anyone who carries on
business activities in the province.
Need more details
about these taxes?
www.revenu.gouv.qc.ca
General rules
The GST and QST are taxes that apply to
most goods and services that a business can
sell or offer.
3 The GST is calculated at a rate of 5%
(as of June 1, 2009) on the sale price.
3 The QST is calculated at a rate of 7.5%
(as of June 1, 2009) on the price
including GST.
Example for a $100 purchase
Cost of product or service:
100,00 $
5% GST ($100.00 × 5%) = 5,00 $
Subtotal ($100.00 + $5.00) = 105,00 $
7.5% QST ($105.00 × 7.5%) = 7,88 $
Total payable by the customer: $100.00
+ $5.00 (5% GST) + $7.88 (7.5% QST) =
$112.88
It is not mandatory to register for the GST
and the QST to create a business. In fact, it is
only when you have generated income of over
$30,000 (before taxes) in the four previous
quarters that you have to register. Analyse your
projected financial statements before you
make a decision.
GST and QST registration
When a business conducts taxable sales,
it generally has to collect the taxes. This makes
it an agent of Revenu Québec, and as such
it must register for the consumption taxes on
the Revenu Québec website at www.revenu.
gouv.qc.ca. This site also provides information
about how to collect, calculate and remit the
taxes, how to apply both taxes to various
transactions, the use of coupons, expenses
related to meals and entertainment, sales
made to diplomats or governments,
and refund applications.
The Canada Revenue Agency provides
information to self-employed workers
and businesses about registering for the
GST. You can fine more information at
www. cra-arc.gc.ca in the Business section
under “My Business Account” or by calling
1-800-959-7775.
Source deductions
and contributions
If you expect to pay a salary or
compensation to one or more employees, you
have to hold back certain source deductions on
your employees’ salary and, as the employer,
remit certain contributions. You will need to
register as an employer with Revenu Québec
at www.revenu.gouv.qc.ca or by calling
514-873-4692 and with the Canada Revenue
Agency at www.cra-arc.gc.ca in the “My Business
Account” section or by calling 1-800-959-7775.
PART 6
All employers must register with Revenu
Québec and the Canada Revenue Agency to
receive an identification number. This number
must be used to pay source deductions,
employer contributions and, for specified
financial institutions that are not corporations,
compensation tax.
To get your identification number, please
contact Revenu Québec and the Canada
Revenue Agency.
Bookkeeping
If you operate a business in Québec, you
have to keep records. These documents, like
your supporting documents, must be kept for
six (6) years in paper or electronic form in
your place of business, your home or any other
place designated by Revenu Québec.
The information in these documents
must allow Revenu Québec to verify:
3 Your business income and expenses to
establish any amounts payable
3 Amounts collected for the GST and QST
3 Taxes you have paid, if you apply for an
input tax credit (ITC) or input tax rebate
(ITR)
3 All information used to calculate
withholding taxes and employer
contributions
You have to keep certain proofs
to support this information:
3 The daily statement of your income, with
your invoices and cash register tape
3 The daily statement of your operating
expenses, with cancelled cheques and
receipts
3 A mileage report for every vehicle used
partly for your professional or business
activity and partly for personal use
3 Supporting documents for business-related
travel
3 Supporting documents for property
expenses
3 Invoices and monthly statements for credit
card transactions
3 Records indicating the names of your
employees, their salary and deductions
made for each of them. •
PARTIE
PART 64
As an employer, you always have to
withhold taxes and contributions on the
remuneration you pay to your employees. You
also have to pay certain contributions yourself.
In the “Businesses” section of the Revenu
Québec website at www.revenu.gouv.qc.ca
and the “Business” section of the Canada
Revenue Agency website at www.cra-arc.gc.ca,
you will find documents to complete and
information about withholding taxes, employer
contributions, remitting withholding taxes
and contributions, and so on.
www.revenu.gouv.qc.ca /
self-employed person /
registers and supporting
documents
IMMIGR AFFAIRES
PART 7
labour standards in Québec
Originally from France
Chef–co-owner
La cuisine de Lili Margot
www.lilimargot.com
PART 7
Alexandre Pernetta
“When you owe money to the government, including
source deductions, never pay them late – not even one
day late. The penalties are really high!”
IMMIGR AFFAIRES
PART 7
Human resources
management
PART 7
The Commission des normes du travail
(labour standards board) has designed a
human resources guide for employers. This
document will provide you with information
about all aspects of personnel management,
from hiring to firing.
The guide can
be found at
www.cnt.gouv.qc.ca
The guide includes four sections:
3 General administrative tools for the
employer (salary records, pay slips, etc.)
3 What you need to know to hire an
employee (salary, schedule, holidays,
absences, etc.)
3 Work obligations (holidays, vacation,
parental leave, illness, psychological
harassment, etc.)
3 Job termination procedures (resignation,
end of contract, dismissal, etc.).
Public holidays
As an entrepreneur and
an employer, you need to
know that…
The Act respecting Labour Standards
includes provisions concerning public holidays
that protect most salaried workers in Québec,
whether they work full time or part time.
Most salaried workers in Québec have the
right to a day off with compensation for each
of the following statutory general holidays:
3 January 1 (New Year’s Day)
3 Good Friday or Easter Monday
(employer’s choice)
3 The Monday before May 25 (Patriot’s Day,
also known as Victoria Day)
3 June 24 (Québec national holiday, also
known as St. John the Baptist Day)
3 July 1 (Canada Day)
3 First Monday in September (Labour Day)
3 Second Monday in October (Thanksgiving)
3 December 25 (Christmas Day)
Salaried workers in the clothing industry
also have the right to the following
holidays:
3 January 2
3 Good Friday and Easter Monday
People who work in clothing boutiques are not
considered to be part of this industry.
Employers should know that salaried
workers who have to work on any of these
statutory holidays have the right to a
compensatory indemnity or day off. For more
information, visit the Commission des normes
du travail website at www.cnt.gouv.qc.ca
or ask for information by phone,
at 514-873-7061.
Act respecting
Labour Standards
Since 1980, the working conditions
for non-unionized workers in Québec in
businesses under provincial jurisdiction
have been governed by the Act respecting
Labour Standards. This law establishes the
minimum working conditions that are the
right of salaried workers. Further stipulations
are set out in related regulations such as the
Regulation respecting Labour Standards.
Labour standards such as those described
in the law and government regulations are
public. Everyone – employers and salaried
workers – must comply with them, and any
agreement to the contrary is deemed null and
void (section 93). The Commission des normes
du travail (Québec Labour Standards Board or
CNT) is the government organization mandated
to apply the Act respecting Labour Standards
and its related regulations. The Board receives
complaints from salaried workers who feel
they have been wronged by their employer.
To this end, it has a number of powers related
to investigation, mediation, prosecution
and representation.
The Act respecting Labour Standards
governs the following:
3 Application of the law
3 Salary
3 Length of work day
3 Holidays
3 Leave for family or parental reasons
3 Child labour
3 Labour in certain sectors of the clothing
industry
3 Termination of employer-employee
relationship
PART 7
3 Complaints to the Commission des normes
For more information about holidays,
leaves of absence, salary, payroll, work, job
termination, events not covered by a standard
and more, please go to the CNT website at
www.cnt.gouv.qc.ca
The Act respecting Labour
Standards and the self-employed
worker
The labour standards act protects most
salaried workers in Québec, but some people
are completely excluded, including selfemployed workers. You can find out more at
www.cnt.gouv.qc.ca in the “Not Covered”
section under “Worker not covered by the
Act respecting Labour Standards.”
Recourse
3 Give the employee enough time to adjust
3 Inform the employee clearly of the risk of
being fired if things do not improve
PARTIE
PART 74
du travail
3 Psychological harassment at work
You can only fire a salaried worker if all these
measures do not produce the desired result.
Disagreement between you
and your employee
In the event of a disagreement, talk to your
employee, because by taking action quickly,
you can reduce the risk of complaints against
you to the Commission des normes du
travail (CNT).
Minimum wage
Since May 1, 2009, the general minimum
wage has been set at $9.00 an hour, or $8.00
for employees who earn tips. The government
changes the minimum wage periodically.
For entrepreneurs
with employees
Withholding taxes
and contributions
These are the steps you have to follow
before you fire an employee:
As the owner or future owner of a business,
you have to make source deductions (withhold
certain taxes and contributions from your
employees’ salaries) and pay contributions
and compensation tax(es) to the Québec
(provincial) and Canadian (federal)
governments.
Before terminating an employee for bad
behaviour or inadequate performance, you
have to go through a progressive system
of corrective sanctions.
1. Warn the employee verbally
2. Warn the employee in writing (letter given
in person or by registered mail to the
employee’s home)
3. Subject the employee to a
short suspension
4. Subject the employee to a
long suspension
If, after all these warnings and measures,
the employee’s performance is still
inadequate, you must meet with the
employee and discuss the following
points:
3 Inform the employee of your expectations
as an employer and review the
company’s policies
3 Point out the employee’s shortcomings
3 Provide adequate support for the employee
to correct the situation and achieve
the objectives
For more
information:
Commission des
normes du travail
www.cnt.gouv.qc.ca
514-873-7061
* You will find a list of all withholding taxes
and contributions in Appendix 14.
To access all the forms and calculation
guides for withholding taxes and employer
contributions, please go to the Services
Québec-Entreprises website to find and
print the documents you need.
Your obligation
to pay contributions
as an entrepreneur
(business owner)
To find out
more about…
* The steps for
processing a
complaint against
your business
* The details about
admissible and
inadmissible complaints
* The powers of the CNT if
the complaint is accepted
Go to
www.cnt.gouv.qc.ca
All businesses in Québec and elsewhere
in Canada have to pay withholding taxes and
contributions to the governments. If you do not
pay, you will be charged costly fines and your
reputation will be affected.
PART 7
Hire an employee
Recruiting employees
PART 7
As an entrepreneur and a business owner,
you may have to hire employees. On the
Emploi-Québec website you can use the Online
Placement service to recruit personnel. This
service allows you to write your own job offer
and review the applications received.
Emploi-Québec Online Placement
Phone: 1-866-640-3058
Website: www.emploiquebec.net
* See a sample job ad in Appendix 15.
• As soon as you hire a new employee,
it is important to clarify certain points.
Salary
3 Specify the salary and the method of
remuneration: by the hour, weekly,
performance-based, commission
or other basis.
3 Explain how the salary will be paid: in cash,
by cheque or by automatic deposit into the
employee’s bank account.
3 Tell the employee the pay period: weekly,
every two weeks, monthly.
3 If the employee will receive tips, explain the
tip distribution or tip sharing arrangements
in business (if any).
Gross and net salary
3 The gross salary is calculated as follows:
hourly rate times the number of hours
worked in the week (example: $15.00 /
hour × 35 hours = $525.00).
3 The net salary is the gross salary less the
deductions the employee has to pay on
every paycheque.
3 The mandatory deductions that a business
manager has to take off of the employees’
paycheques are indicated on the payslip.
In Québec, the deductions are federal and
provincial income taxes, Québec pension
plan (QPP), employment insurance and
parental insurance contributions, and
union dues, if the employee is unionized.
There may also be other deductions (such
as contributions to a social club, a pension
plan, RRSP, etc.).
3 The Commission des normes du travail
website (www.cnt.gouv.qc.ca) offers an
array of interesting information on how to
calculate net salary. A section called
Calculation tools allows you to test certain
calculations based on your own salary,
for free.
Hours of work
3 Determine the schedule, the length of meal
breaks, coffee breaks and other types of
breaks, if applicable.
3 Explain the length of the normal work week
(for example, 35 hours a week).
Holidays and leaves of absence
3 Inform the employee of the reference year
in effect in the business.
3 Specify whether the business closes during
vacations, at Christmas, etc.
3 Give the employee a list of the holidays he
or she has a right to.
Probation period
3 In Québec, most employees are hired
permanently if they successfully complete
the probation period (trial period).
3 A newly hired employee is subjected to a
trial period of varying length, usually from
three to six months.
3 This period allows the employer to
determine whether the employee meets
the hiring criteria and performs up to the
business’s standards.
3 When the trial period is over, the employer
and employee meet to evaluate whether the
employee will stay on.
3 If the employee has not fulfilled the
minimum requirements of the position, he
or she may lose the job or be subject to
an extended trial period.
Offer letter
3 When you hire a new employee, it is a good
idea to write an offer letter to make the
employee’s arrival in your business official
and to identify in writing all the conditions
related to the position in question.
3 The offer letter must be written by the
employer and signed by the new employee
and his or her immediate supervisor
(or the employer).
* See a sample offer letter in Appendix 16
PART 7
The Charter of Human Rights and
Freedoms is a law. The Charter confirms and
protects the rights and freedoms of everyone
living in Québec. Its major objective is to
smooth relations among people, and between
people and institutions, in order to uphold
human dignity.
For more information about the Charter
of Human Rights and Freedoms, its provisions,
who must comply with it, and the limits to
the exercise of fundamental rights, please go
to the Commission des droits de la personne
et des droits de la jeunesse website at
www.cdpdj.qc.ca or refer to
Appendix 17.
Self-employed workers’
rights to employment
insurance benefits and
parental leave benefits
Can self-employed workers get
parental leave benefits?
As of January 1, 2006, all self-employed
workers who earn $2000 or more must
contribute to the Québec Parental Insurance
Program. They can therefore receive parental
leave benefits if they are eligible, as well as
maternity or paternity benefits.
For more details, go to the Québec
Parental Insurance Program website at
www.rqap.gouv.qc.ca
Can self-employed workers
get employment insurance
benefits?
According to the Canada Revenue Agency
(CRA) Income Tax Act, these are the kinds of
businesses that are not usually insured under
the employment insurance program:
3 A business carried on by an independent
worker, a self-employed worker who has
a service contract with a business or an
individual where the worker determines
the hours.
3 A business directed by a sole proprietor
who carries out all activities, assumes all
powers and obligations and is personally
responsible for the debts of the business.
To find out more about all the rules
surrounding the Income Tax Act, go to
www.servicecanada.gc.ca
Additional information:
self-employed workers and
the Commission de la santé
et sécurité au travail (CSST
or workplace health and
safety board)
Are self-employed workers covered
by CSST?
PARTIE
PART 74
Human rights
No, not unless they decide to contribute
to the plan personally. There are individual
criteria to fulfil in order to be considered a
self-employed worker under the Act respecting
industrial accidents and occupations diseases
• For more information on your personal
situation, go to the CSST website at
www.csst.qc.ca or call 1-866-302-2778. •
IMMIGR AFFAIRES
acknowledgements
The SAJE would like to thank all the organizations and individuals who contributed to the creation of the
ImmigrAffaires guide. We especially thank the following organizations, whose contributions allowed us to
provide promoters and entrepreneurs with a much more thorough and complete guide.
Financial partner
Ministère des Affaires municipales,
des Régions et de l’Occupation du territoire
Reading committee
Acto-Marketing
Valérie Vinuesa, entrepreneur
SAJE
Nawal Hanani, management consultant
Sylvain Martin, project manager
Jérôme Matas, training consultant
Caroline Trudel, training consultant
Julia Vallelunga, training consultant
Nizar Zaghdani, training consultant
Businesses
Carrefour jeunesse-emploi Côte-des-Neiges
Vanessa Kanga, entrepreneurship officer
Dinh Ba Design
Nguyen Dinh Ba, entrepreneur
Chambre de commerce du Montréal métropolitain
Marie-Pierre Veilleux, chargée de projet
Esprit de corps
Gilles Barbot, entrepreneur
Chantier d’Afrique du Canada – CHAFRIC
Saliou Coundoul, project manager
La Cuisine de Lili Margot
Alexandre Pernetta, entrepreneur
Conférence régionale des élus de Montréal
Danny Roy, project manager, Entrepreneurship
Ricardo Acevedo, development officer, Immigration
Les Aliments Magrebia inc.
Mourad Ghariani, entrepreneur
Corporation de développement économique
communautaire (CDEC) Ahuntsic-Cartierville
Robinson Moïse, management consultant –
Financing of private companies
communautaire (CDEC) Côte-des-Neiges/
Notre-Dame-de-Grâce
Anissa Kherrati, business consultant
communautaire (CDEC) Rosemont/Petite-Patrie
Didier-K. Muamba, management consultant
Média et Rédacktica Pro
Yasmina El Jamaï, entrepreneur
Pâtisserie S&S
Susana Jimenez, entrepreneur
Magazine Réussir Ici
Medhi Benboubakeur, entrepreneur
Transafrique Canada inc.
Magatte Fall, entrepreneur
Advisory committee
Développement économique LaSalle
Aziz Guellouz, development officer
Lafortune Cadieux Avocats, s.e.n.c.r.l.
Me Maude Fréchette
Me Frédéric Letendre
Info entrepreneurs
Jacinthe Daoust, content editor –
Regionalization coordinator
Ministère de l’Immigration et
des Communautés culturelles
Interconnexion Nord-Sud
Cyriaque Sumu, entrepreneur
SAJE
Manon Bisaillon, accountant
Aurélie Alaume, communications officer
Programme d’information sur le travail et la
recherche d’emploi de Montréal – PITREM
Linda Boughettaïa, employment consultant
and immigration sector
Réseau des Entrepreneurs et
Professionnels Africains – RÉPAF
Komlan Messie, entrepreneur
Service d’aide aux jeunes entrepreneurs
Montréal Centre
Abderrahmane Bénariba, consultant
Project supervision
SAJE
Vincent Lecorne, assistant executive director
Project coordination
SAJE
Hélène Veilleux, management and
orientation consultant
IMMIGR AFFAIRES
conclusion
The entrepreneur is the cornerstone of the business’s success. You may have a good business
idea, but are you certain the project is right for you? Before you start your business, you need
to know yourself personally and professionally. What do you like and dislike? What are your
strengths and weaknesses? Why do you want to become an entrepreneur? As you learned in the
ImmigrAffaires guide, you need to have the typical qualities of an entrepreneur or be interested in
developing them. If you are enthusiastic about what you are doing, why not turn it into a business
project? It’s up to you!
When you make the decision to go into business, make sure you look for help. Now you know
that there are a great many organizations that help business start-ups. It is crucial for you to get
in contact with the resources that can help you, no matter where you are in the business creation
process. Whether you need help to evaluate the potential of your business idea, structure your
project, write your business plan, do a market study, or look for financing, you can contact an
expert in any of these areas using the extensive references provided in this guide.
We have repeatedly encouraged you to join a business network. The best way to make yourself
known as an entrepreneur is to get involved in the many activities related to your line of business.
Take part in Chamber of Commerce events, get involved in a board of directors, volunteer at a
community centre in your neighbourhood. The more people see you, the more likely they will be to
think of you when they need your products or services.
Finally, remember that no one is a born entrepreneur. It is a trade that must be learned, so if
you think you need to do some training to improve your technical, managerial or sales skills, then
go for it! Surround yourself with people who have the skills you lack. Your team will be all the
stronger for it!
Good luck!
IMMIGR AFFAIRES
bibliography
K Agent solo, Solo Agent News and Tips, www.agentsolo.com, August 2009.
K Association des CLD du Québec, CLD contact information, www.acldq.qc.ca, April 2009.
K Association du Jeune Barreau de Montréal, Juri-Conseils aux entreprises, www.ajbm.qc.ca, June 2009.
K BOUTIN, Eric, Les droits, obligations et déductions fiscales de base d’une société incorporée,
www.agentsolo.com, October 17, 2008.
K Business Development Bank of Canada, Self-Assessment Questionnaire, www.potentielentrepreneur.ca,
June 2009.
K Canada Business, Regulations, Licenses and Permits, www.canadabusiness.ca, July 2009.
K Canada Revenue Agency, Business, www.cra-arc.gc.ca, May 2009
K Canadian Intellectual Property Office, Patents, Trade-marks, Copyright, Industrial designs,
www.cipo.ic.gc.ca, August 2009.
K Canadian International Development Agency, www.acdi-cida.gc.ca, May 2009.
K Citizenship and Immigration Canada, Adapting to culture shock, www.cic.gc.ca, May 2009.
K Commission de la construction du Québec, Competency certificates, www.ccq.org, April 2009.
K Commission de la santé et sécurité au travail, Workers, www.csst.qc.ca, July 2009.
K Commission des droits de la personne et des droits de la jeunesse, Human Rights, www.cdpdj.qc.ca,
August 2009.
K Commission des normes du travail, Human Resource Management Guide, www.cnt.gouv.qc.ca,
July 2009.
K Compagnie-F, Entrepreneurship for women, www.compagnie-f.org, April 2009.
K Conseil interprofessionnel du Québec, Professional Orders, www.professions-quebec.org, April 2009.
K Desjardins, Business Owners, www.desjardins.com, June 2009.
K Emploi-Québec, Online Placement, www.emploiquebec.net, March-August 2009.
K Filaction, Fonds de développement, www.filaction.qc.ca, June 2009.
K Fondation de l’alphabétisation, Ligne Info-alpha, www.fondationalphabetisation.org, April 2009.
K Hautes études commerciales (HEC), Chair of SMB Development and Succession,
www.fromsuccesstosuccession.com, July 2009.
K Immigration-Québec, Francization Partners, www.immigration-quebec.gouv.qc.ca, April 2009.
K Immigration-Québec, Regulated professions and trades, www.immigration-quebec.gouv.qc.ca,
April 2009.
IMMIGR AFFAIRES
bibliography
K Info Entrepreneurs, Programs, services and resources for entrepreneurs, www.entreprisescanada.ca,
July 2009.
K Ma garderie, Search for available daycare spaces, www.magarderie.com, March 2009.
K Ministère de la Famille et des Aînés, Guichets régionaux d’accès aux places en service de garde (regional
daycare access service), www.mfa.gouv.qc.ca, March 2009.
K Moisson Montréal, Distribution to agencies, www.moissonmontreal.org, February 2009.
K Office des professions du Québec, Code des professions, www.opq.gouv.qc.ca, April 2009.
K Office québécois de la langue française, Charter of the French Language, www.olf.gouv.qc.ca,
April 2009.
K Portail d’affaires des jeunes entrepreneurs, Boîte à outils, www.paje.ca, June 2009.
K Portail d’affaires des jeunes entrepreneurs, Parcours, www.paje.ca, April 2009.
K Registre des entreprises du Québec, Business registry, www.registreentreprises.gouv.qc.ca,
June 2009.
K Regroupement des comités Logement et Associations de Locataires du Québec, Groupes logement,
www.rclalq.qc.ca, February 2009.
K Regroupement des cuisines collectives du Québec, Collective Kitchens/member lists, www.rccq.org,
February 2009.
K Réseau des carrefours jeunesse-emploi du Québec, Find your CJE, www.cjereseau.org, March 2009.
K Réseau juridique du Québec, Guide de la franchise, www.avocat.qc.ca, June 2009.
K Revenu Québec, Businesses, www.revenu.gouv.qc.ca, May 2009.
K Salvation Army, Second-hand stores, www.salvationarmy.ca, February 2009.
K SAJE, Services, www.sajeenaffaires.org, March 2009.
K Service Québec-Entreprises, Human resources, www.entreprises.gouv.qc.ca, August 2009.
K Services Québec, Businesses, www.entreprises.gouv.qc.ca, March-August 2009.
K Statistics Canada, 2006 census, www.statcan.gc.ca, April 2009.
K Statistics Canada, Employment Dynamics, 1983-1999, www.statcan.gc.ca, 2009.
K VALLERAND, Nathalie, magazine Les Affaires Plus, March 2009, page 22, volume 32, no. 3.
K Value Village, www.valuevillage.ca, February 2009.
K Youth Employment Services, Services for entrepreneurs, www.yesmontreal.ca, March 2009.
APPENDICES
IMMIGR AFFAIRES
APPENDIX 1
Basic needs
HOUSING NEEDS
List of housing committees in Montréal
HOUSING COMMITTEE
BY RESIDENTIAL TERRITORY
PHONE
Action Dignité St-Léonard
514 251-2874
Association des locataires de l’Île-des-Sœurs
514 767-1003
Association des locataires de Villeray
514 270-6703
Comité de base pour l’action et l’information sur le logement social
Hochelaga-Maisonneuve
514 522-1817
Comité d’action des citoyennes et des citoyens de Verdun
514 769-2228
Comité d’action de Parc Extension
514 278-6028
Comité logement Ahunstic-Cartierville
514 331-1773
Comité logement Centre-Sud
514 521-5992
Comité logement de Lachine
514 639-8070
Comité logement de Montréal-Nord
514 852-9253
Comité logement du Plateau
514 527-3495
Comité logement Petite Patrie
514 272-9006
Comité logement Rosemont 514 597-2581
Comité logement de St-Henri
514 935-4649
Conseil communautaire de Notre-Dame-de-Grâce
514 484-1471
Entraide logement Hochelaga-Maisonneuve
514 528-1634
InfoLogis de l’Est de l’île de Montréal
514 354-7373
OEIL (Organisation d’éducation et d’information logement) de Côte-des-Neiges
514 738-0101
Projet Genèse de Côte-des-Neiges
514 738-2036
Regroupement information logement de Pointe Saint-Charles
514 932-7742
FOOD NEEDS
PUBLIC SERVICES
There are many resources and community activities in
Montréal that promote the sharing of economical recipes to
help people who need to feed themselves on a small budget.
Daycares
Montréal collective kitchens
To help people achieve food self-sufficiency, small groups
of people pool their time and cooking skills to make healthy,
affordable meals. By sharing and helping each other, these
groups have ongoing, long-term access to enough food on a
daily basis. If you would like to join a collective kitchen, you’ll
find all the information you need on the Regroupement des
cuisines collectives du Québec website at www.rccq.org
(look on the French side – the English side has only
basic information).
Food banks in Montréal
Food banks collect, manage and share food to help
underprivileged people. Their efforts are rooted in donations,
sharing and volunteering. To find the food bank closest
to you, go to the Moisson Montréal website at
www.moissonmontreal.org
CLOTHING NEEDS
If you need low-cost clothing, you can go to one of the many
discount stores in Québec. Try the following websites:
Salvation Army, www.armeedusalut.ca/magasins
(the French site has a list of stores under Québec/magasins)
or www.valuevillage.ca, to find the store closest to
your home.
In Québec, children may be eligible for subsidized daycare.
The number of available places is limited, however. The Québec
government grants subsidies to recognized daycare establishments, so the parents only have to pay $7 (February 2010)
per day. Parents who want to access a spot in a subsidized
daycare, either in a Centre de la petite enfance (CPE) or a
family-run daycare, must first put their child(ren) on a
waiting list. For more information about daycares in Montréal
and services available for parents, go to the Ma Garderie website
at www.magarderie.com or the ministère de la Famille et
des Aînés website at www.mfa.gouv.qc.ca
Job search
Even though your objective is to become an entrepreneur,
you may need to find a job in the meantime. In Québec,
most job-search organizations are subsidized by the ministère
de l’Emploi et de la Solidarité sociale – that is, Emploi-Québec.
At the Emploi-Québec website (www.emploiquebec.net)
you can look at job offers that might interest you. You’ll also
find all sorts of valuable information about the job market in
Québec and about employment opportunities in the various
sectors of the economy.
Other services
For other public services, such as consumption, housing,
health problems, cards, permits and certificates, the Québec
parental insurance program, community services directory
and so on, you can ask at Services Québec by calling
514-644-4545 or 1-877-644-4545. You’ll also find
information at www.servicesquebec.gouv.qc.ca
APPENDIX 2
Contact information for local development centres (CLDs) and
Community economic development corporations (CDECs) in Montréal
CDEC Ahuntsic-Cartierville
CLD Les 3 Monts
433, Chabanel Ouest, suite 304 (niveau M-2)
Montréal (Québec) H2N 2J4
Phone: 514-858-1018
Website: www.cdec.qc.ca
10 Roosevelt ave.
Mont-Royal (Québec) H3R 1Z4
Phone: 514-737-1253
Website: www.cldles3monts.com
CDEC Centre-Nord
CLD Montréal-Nord
7000 du Parc ave., suite 201
Montréal (Québec) H3N 1X1
Phone: 514-948-6117
Website: www.cdec-centrenord.org
11 211 Hébert ave.
Montréal-Nord (Québec) H1H 3X5
Phone: 514-353-7171
Website: www.cldmn.qc.ca
CDEC Centre-Sud/
Plateau Mont-Royal
CLD Verdun
3565 Berri, suite 200
Montréal (Québec) H2L 4G3
Phone: 514-845-2332
Website: www.cdec-cspmr.org
CDEC Notre-Dame-de-Grâce/
Côte-des-Neiges
4950 Queen Mary, suite 101
Montréal (Québec) H3W 1X3
Phone: 514-342-4842
Website: www.cdeccdnndg.org
CDEC Rosemont/Petite-Patrie
6224 St-Hubert
Montréal (Québec) H2S 2M2
Phone: 514-723-0030
Website: www.cdec-rpp.ca
CLD Anjou
7104 Joseph-Renaud blvd.
Anjou (Québec) H1K 3V5
Phone: 514-493-5113
Website: www.cldanjou.com
CLD Centre-Ouest
710 Saint-Germain
Saint-Laurent (Québec) H4L 3R5
Phone: 514-855-5757
Website: www.destl.ca
CLD de l’Ouest-de-l’Île
207 Place Frontenac
Pointe-Claire (Québec) H9R 4Z7
Phone: 514-426-2888
Website: www.cldwi.com
CLD de Lachine
1024 Notre-Dame
Lachine (Québec) H8C 2C2
Phone: 514-469-9808
4400 LaSalle blvd.
Verdun (Québec) H4G 2A8
Phone: 514-362-1555
Website: www.cldverdun.org
Corporation de développement de l’Est (CDEST)
2030 Pie-IX blvd., suite 201
Montréal (Québec) H1V 2C8
Phone: 514-256-6825
Développement économique LaSalle (DEL)
55 Dupras ave.
LaSalle (Québec) H8R 4A8
Phone: 514-367-6380
Website: www.cdelasalle.com
Corporation de relance économique et communautaire
St-Léonard (CREC)
5960 Jean-Talon East, suite 310
Phone: 514-256-6767
Website: www.crec-stleonard.qc.ca
Regroupement économique et social du Sud-Ouest (RÉSO)
1751 Richardson, suite 6509
Montréal (Québec) H3K 1G6
Phone: 514-931-5737
Website: www.resomtl.com
Société de développement économique Ville-Marie (SDÉVM)
615 René-Lévesque blvd. West, suite 720
Montréal (Québec) H3B 1P5
Phone: 514-879-0555
Website: www.sdevm.ca
Société de développement économique Rivière-des-Prairies/
Pointe-aux-Trembles/Montréal-Est (SODEC)
7305 Henri-Bourassa East, suite 200
Montréal (Québec) H1E 2Z6
Phone: 514-494-2606
Website: www.sodec.qc.ca
APPENDIX 3
List of Carrefours jeunesse-emploi (youth job centres or CJEs) in Montréal
CJE Ahuntsic-Bordeaux-Cartierville
CJE Montréal Centre-Ville
10794 Lajeunesse
Montréal (Québec) H3L 2E8
Phone: 514-383-1136
Website: www.cje-abc.qc.ca
1184 Ste-Catherine West, suite 300
Montréal (Québec) H3B 1K1
Phone: 514-875-9770
Website: www.cjemontreal.org
CJE Anjou/St-Justin
CJE Notre-Dame-de-Grâce
7100 Joseph-Renaud blvd.
Montréal (Québec) H1K 3V5
Phone: 514-353-5400
Website: www.cjeanjou.com
6370 Sherbrooke West
Montréal (Québec) H4B 1M9
Phone: 514-482-6665
Website: www.cje-ndg.com
CJE Bourassa-Sauvé (Montréal-Nord)
CJE Ouest-de-l’Île
4981 Charleroi, suite 202
Montréal (Québec) H1G 2Z2
Phone: 514-327-5555
Website: www.cjebourassasauve.com
225-F Hymus
Pointe-Claire (Québec) H9R 1G4
Phone: 514-782-0433
Website: www.cjeouestile.qc.ca
CJE Centre-Nord (Villeray, St-Michel, Parc Extension)
CJE Pointe-aux-Trembles/Montréal-Est
7000 du Parc Ave., suite 407
Montréal (Québec) H3N 1X1
Phone: 514-729-9777
Website: www.cje-centrenord.com
1400 St-Jean-Baptiste blvd., suite 27
Montréal (Québec) H1B 4A5
Phone: 514-640-4700
Website: www.saee.net/cje
CJE Centre-Sud/Plateau Mont-Royal / Mile-End
CJE Rivière-des-Prairies
1035 Rachel East, 3rd floor
Montréal (Québec) H2J 2J5
Phone: 514-528-6838
Website: www.cjemploi.org
8595 Maurice-Duplessis blvd., suite 209
Montréal (Québec) H1E 4H7
Phone: 514-648-8008
Website: www.cje-rdp.org
CJE Côte-des-Neiges
CJE Rosemont/Petite-Patrie
6555 Côte-des-Neiges, suite 240
Montréal (Québec) H3S 2A6
Phone: 514-342-5678
Website: www.cjecdn.qc.ca
1453 Beaubien East, suite 302
Montréal (Québec) H2G 3C6
Phone: 514-279-8725
Website: www.gcsd.qc.ca
CJE Hochelaga-Maisonneuve
CJE Saint-Laurent
3440 Ontario East, 3rd floor
Montréal (Québec) H1W 1P9
Phone: 514-523-2400
1482 de l’Église, suite 200
Saint-Laurent (Québec) H4L 2H6
Phone: 514-855-1616
Website: www.cjestlaurent.org
CJE LaSalle
CJE Sud-Ouest de Montréal
1191 90 avenue, suite 200
LaSalle (Québec) H8R 3A6
Phone: 514-368-1832
Website: www.destinationtravail.org
3173 D St-Jacques West
Montréal (Québec) H4C 1G7
Phone: 514-934-2242
Website: www.cjeso-mtl.org
CJE Marquette
CJE Verdun
633 George V
Lachine (Québec) H8S 2R9
Phone: 514-634-0450
Website: www.cjemarquette.qc.ca
4005 Wellington
Verdun (Québec) H4G 1V6
Phone: 514-767-9971
Website: www.sipcje.org
CJE Mercier
CJE Viger/Jeanne-Mance
7962 Hochelaga, 2nd floor
Montréal (Québec) H1L 2K8
Phone: 514-354-5552
Website: www.pitrem.org
5960 Jean-Talon East, suite 308
Phone: 514-256-5051
Website: www.cjest-leonard.com
e
APPENDIX 4
List of entrepreneurial assistance organizations
This chart does not include for-profit businesses
ORGANIZATION
CATEGORY
CONTACT
Fondation de l’entrepreneurship
Mentorship – Business networking
Québec City: 418-646-1994
Montréal: 514-873-3262
1-800-661-2160 (toll free)
www.entrepreneurship.qc.ca
Groupement des chefs d’entreprises du Québec
Montréal: 514-523-2836 or 514-274-3961
General information: 819-477-7535
www.groupement.ca
Various chambers of commerce
* See Appendix 7.
Réseau de la coopération du travail du Québec
(work co-op network)
Social economy
Québec City: 418-651-0388, ext. 334
Montréal: 514-526-6267
www.reseau.coop
Fédération des coopératives de développement
régional du Québec
(Québec City co-op federation)
Social economy
418-656-1335
www.fcdrq.coop
Coopérative de développement régional de
Montréal-Laval (CDR) (Montréal regional
development co-op)
Social economy
Montréal : 514-340-6056
Laval : 450-629-4488
www.cdr.coop
Cercles d’emprunt de Montréal
(loan circles)
Social economy
514-849-3271
www.cercledemprunt.com
Association communautaire d’emprunt de Montréal
Social economy
514-843-7296
www.acemcreditcommunautaire.qc.ca
Coopérative de travail Interface
Social economy
514-866-8303
www.coopinterface.qc.ca
Centre d’entrepreneurship HEC-Poly-Université
de Montréal
University – Incubator
Dobson Centre McGill University
University
514-398-4065
www.dobsonmcgill.ca
McGill Business Consulting Group
University
514-398-5846
www.mbcg.com
Concordia Small Business Consulting Bureau
University
514-848-2424, ext 7593
www.johnmolson.concordia.ca
514-340-5693
http://neumann.hec.ca/entrepreneurship
APPENDIX 4 - List of entrepreneurial assistance organizations
Institute for Community entrepreneurship and
development – John Molson school of business
at Concordia University (Montréal)
University
514-848-2424, est. 2790
www.johnmolson.concordia.ca
Centre d’entrepreneurship et d’innovation de
l’UQAM
514-987-3000, ext. 4395
www.entrepreneuriat.uqam.ca
Centre d’entrepreneuriat et d’essaimage de l’UQAC
University
418-545-5011, ext. 4655
www.uqac.ca/ceeuqac
Centre d’entrepreneuriat et de PME –
Université Laval
University
418-656-2490
www.fsa.ulaval.ca/cepme
Centre de l’entrepreneurship technologique (ETS) Centech
Centre d’entreprises et d’innovation de Montréal
(CEIM)
University – Off-campus
514-866-0575, ext. 200
www.ceim.org
Inno-Centre
University – Off-campus
514-987-9550
1-877-987-9550 (toll free)
www.inno-centre.com
Réseau des Carrefour jeunesse-emploi du Québec
Entrepreneurial culture – business
awareness (16-35-year-olds)
514-393-9155
1-877-393-9155 (toll free)
www.cjereseau.org
Junior Achievement of Canada
Entrepreneurial culture –
business awareness
514-285-8944
www.jequebec.org
Association des clubs entrepreneurs étudiants
du Québec (ACEE)
Entrepreneurial culture –
business awareness
819-478-2582
www.acee.qc.ca
Conseil des industries bioalimentaires
de l’île de Montréal (biofood council)
Sectoral
514-256-6330
www.cibim.org
SPINC (Société de Soutien aux Projets d’Imagerie
Numérique pour le Cinéma) (digital imaging for film)
Sectoral
514-932-8877
www.alliancenumerique.com
Info entrepreneurs
Referral
514-496-4636
1-888-576-4444 (toll free)
www.infoentrepreneurs.org
Fondation du maire de Montréal pour la jeunesse
Youth (18-35 years)
514-872-8401
www.fondationdumaire.ca
514-396-8552
www.etsmtl.ca
APPENDIX 4 - List of entrepreneurial assistance organizations
Canadian Youth Business Foundation
Youth (18-35 years)
Y des femmes de Montréal (Women’s Y)
Women
514-866-9941
www.ydesfemmesmtl.org
Mon projet d’affaires
Women
514-273-8740
www.monprojetdaffaires.com
Women Entrepreneurial Centre of Québec
Women
514-521-5733
www.cefq.ca
Chantier d’Afrique du Canada
Ethno-cultural
514-767-6200
www.chafric.ca
Regroupement des entrepreneurs
et professionnels Africains (African Professional
and Business Network)
Ethno-cultural
514-737-3723
www.repaf.org
Innovex
Exportation-Innovation
514-855-5757
www.destl.ca
1-800-464-2923
www.fcje.ca
APPENDIX 5
Professions governed by a professional order
The 45 professional orders have a total membership of over 326,000 individuals, practising 51 regulated professions. The chart
below shows the reserved title of each of these professions and the related professional order.
Profession
Professional Order
Website
Acupuncturist
Ordre des acupuncteurs du Québec
www.ordredesacupuncteurs.qc.ca
Advocate
Barreau du Québec
www.barreau.qc.ca
Agrologist
Ordre des agronomes du Québec
www.oaq.qc.ca
Architect
Ordre des architectes du Québec
www.oag.qc.ca
Audiologist
Ordre des orthophonistes et audiologistes du Québec www.ooaq.qc.ca
Bailiff
Ordre des huissiers de justice du Québec
Certified general accountant
Ordre des comptables généraux licenciés du Québec www.cga-online.org
Certified human resources professional or
Certified industrial relations counsellor
Ordre des conseillers en ressources humaines et
en relations industrielles agréés du Québec
www.orhri.org
Certified interpreter
Ordre des traducteurs, terminologues et
interprètes agréés du Québec
www.ottiaq.org
Certified management accountant
Ordre des comptables en management accrédités www.cma-quebec.org
du Québec
Certified terminologist or Certified translator
Ordre des traducteurs, terminologues et
interprètes agréés du Québec
www.ottiaq.org
Chartered accountant
Ordre des comptables agréés du Québec
www.ocaq.qc.ca
Chartered administrator
Ordre des administrateurs agréés du Québec
www.adma.qc.ca
Chartered appraiser
Ordre des évaluateurs agréés du Québec
www.oeaq.qc.ca
Chemist
Ordre des chimistes du Québec
www.ocq.qc.ca
Chiropractor
Ordre des chiropraticiens du Québec
www.ordredeschiropraticiens.qc.ca
Dental hygienist
Ordre des hygiénistes dentaires du Québec
www.ohdq.com
Dental technician
Ordre des techniciens dentaires du Québec
www.ottdq.com
Dentist
Ordre des dentistes du Québec
www.ordredesdentistesduquebec.qc.ca
Denturologist
Ordre des denturologistes du Québec
www.odq.com
Dietician
Ordre professionnel des diététistes du Québec
www.opdq.org
Dispensing optician
Ordre des opticiens d’ordonnances du Québec
www.oodq.qc.ca
Engineer
Ordre des ingénieurs du Québec
www.oiq.qc.ca
Forest engineer
Ordre des ingénieurs forestiers du Québec
www.oifq.com
Geologist
Ordre professionnel des géologues du Québec
www.ogq.qc.ca
Guidance counsellor
Ordre des conseillers et conseillères d’orientation
et des psychoéducateurs et psychoéducatrices
du Québec
www.occoppq.qc.ca
www.huissiersquebec.qc.ca
APPENDIX 5 - Professions governed by a professional order
Hearing-aid acoustician
Ordre des audioprothésistes du Québec
www.ordreaudio.qc.ca
Land surveyor
Ordre des arpenteurs-géomètres du Québec
www.oagq.qc.ca
Marital and family therapist
Ordre des travailleurs sociaux et des thérapeutes
conjugaux et familiaux du Québec
www.optsq.org
Medical technologist
Ordre professionnel des technologistes médicaux
du Québec
www.optmq.org
Midwife
Ordre des sages-femmes du Québec
www.osfq.org
Notary
Chambre des notaires du Québec
www.cdnq.org
Nurse
Ordre des infirmières et infirmiers du Québec
www.oiiq.org
Nursing assistant
Ordre des infirmières et infirmiers auxiliaires du
Québec
www.oiiaq.org
Occupational therapist
Ordre des ergothérapeutes du Québec
www.oeq.org
Optometrist
Ordre des optométristes du Québec
www.ooq.org
Pharmacist
Ordre des pharmaciens du Québec
www.opq.qc.ca
Physical rehabilitation therapist
Ordre professionnel de la physiothérapie
du Québec
www.oppq.qc.ca
Physician
Collège des médecins du Québec
www.cmq.org
Physiotherapist
Ordre professionnel de la physiothérapie
du Québec
www.oppq.qc.ca
Podiatrist
Ordre des podiatres du Québec
www.ordredespodiatres.qc.ca
Professional technologist
Ordre des technologues professionnels
du Québec
www.otpq.qc.ca
Psychoeducator
Ordre des conseillers d’orientation et
des psychoéducateurs du Québec
www.occoppq.qc.ca
Psychologist
Ordre des psychologues du Québec
www.ordrepsy.qc.ca
Radiology technologist
Ordre des technologues en radiologie du Québec
www.otrq.qc.ca
Respiratory therapist
Ordre professionnel des inhalothérapeutes
du Québec
www.opiq.qc.ca
Speech therapist
Ordre des orthophonistes et audiologistes du
Québec
www.ooaq.qc.ca
Town planner
Ordre des urbanistes du Québec
www.ouq.qc.ca
Veterinary surgeon
Ordre des médecins vétérinaires du Québec
www.omvq.qc.ca
APPENDIX 6
Chambers of commerce, business associations, groups and networks
K
Jeune chambre de commerce de Montréal: 514-845-4951 or www.jccm.org
K
Board of trade of Metropolitan Montréal: 514-871-4000 or www.btmm.qc.ca
K
Chambre de commerce et d’industrie de l’Est de l’île de Montréal: 514-354-5378 or www.ccieim.qc.ca
K
Jeune chambre de commerce haïtienne: 514-383-7191 or www.jcch.ca
K
The West Island of Montréal Chamber of Commerce: 514-697-4228 or www.ccoim.ca
K
Chambre de commerce et d’industrie de Montréal-Nord: 514-329-4453 or www.ccimn.qc.ca
K
Chambre de commerce de St-Léonard: www.ccstleonard.qc.ca
K
Chambre de commerce et d’industrie de Saint-Laurent : 514-333-5222 ou www.ccstl.qc.ca
K
Chambre de commerce et d’industrie du Sud-Ouest de l’île de Montréal: 514-365-4575 or www.ccisom.ca
K
Chambre de commerce française au Canada: 514-281-3203 or www.ccfcmtl.ca
K
Italian Chamber of Commerce in Canada: 514-844-4249 or www.italchamber.qc.ca
K
Canadian Algerian Chamber of Commerce and Industry: 514-849-4572 or www.ccica.com
K
Ireland-Canada Chamber of Commerce: 514-845-0973 or www.avantimontreal.com/iccc
K
Canada-Poland Chamber of Commerce: 514-278-7617 or www.chambrecp.ca
K
Mexico-Canada Chamber of Commerce: 514-525-9068
K
Canadian Lebanese Chamber of Commerce and Industry: 514-495-8000 or www.ccicl.net
K
Swiss-Canadian Chamber of Commerce: 514-848-0595 or www.cccsmtl.com
K
Hungarian-Canadian Chamber of Commerce: 514-932-5188 or www.hungariancc.ca
K
Chamber of Commerce Finno-Canadienne: 514-802-3377 or www.finlandmontreal.com
K
Québec Latin-American Chamber of Commerce: 514-875-7886 or www.cclaq.ca
K
Regroupement des jeunes chambres de commerce du Québec: 514-933-7595 or www.rjccq.com
K
Mentor network for immigrants in Québec: 1-819-791-0665 or www.remiq.org
K
African Professional and Business Network (REPAF): 514-737-3723 or www.repaf.org
K
Chantier d’Afrique du Canada: 514-767-6200 ou www.chafric.ca
K
Greater Montréal Mentors Group (GM 2): 514-873-3262 or www.entrepreneurship.qc.ca
APPENDIX 7
Business idea: criteria and points for consideration
Answer “yes” or “no” to each of the following points. Every time you answer “no,” check whether you are missing crucial
information before you start your business. Do research and check with an advisor at your local organization (see Appendix 2).
Ref.: Canada Business.
3 Legality Is your idea legal?
Yes
No
3 Security
Is your idea safe (i.e., physical safety of customers, workers)?
Yes
No
3 Environmental impact
Will your business have a positive or negative effect on the environment?
3 Social impact
Will your business have a positive or negative effect for society?
3 Phase of development
Is your idea ready for the market?
Yes
No
�
3 Investment costs
Do you know how much it will cost to launch your business?
Yes
No
3 Potential market
Is there a potential market for the product or service your plan to sell?
Yes
No
3 Need
Is there a need for your product or service among your target client group?
Yes
No
�
�
3 Demand stability
Do your products or services meet a steady demand in your target clientele? Yes
No
(A business opportunity sometimes reflects current, sporadic or seasonal demand. If that is your situation,��
you should consider diversifying your products or services).
�
3 Potential sales
What is the maximum number of sales you can achieve in your target market? �
3 Demand trends
Is demand for the service or product you plan to offer going up or down?
3 Business life cycle
Have you evaluated the life cycle of your business idea Yes
(launch, growth, maturity and decline)? (see www.netpme.fr )
No
3 Profitability
Profitability is the relationship between expected or earned income and the resources used to earn it. Will your business be profitable in the short, medium or long term?
3 Product visibility
Do you know where you will sell your product?
Yes
No
�
�
3 Distribution
Will your products be sold at other service points or other retailers?
Yes
No
3 Appearance
How have you designed your product to be attractive, eye-catching and attention-grabbing?
APPENDIX 7 - Business idea: criteria and points for consideration
3 Price
Have you determined the prices of your products or services?
3 Service
What services will you offer on the sale of your product (after-sales service)?
3 Potential for a product line
Is your business idea likely to result in a line of products, so you can expand your market activities? �
3 Production feasibility
Does your product require a production feasibility study?
Will you be able to go into large-scale production to meet future demand? 3 Durability
Will you have a durability policy for your products?
3 Product learning curve
Will you have to offer training on the use of your product? 3 Product independance
Does your product depend on the purchase of another product (equipment, tools)?
Yes
�
No
�
Yes
No
Yes
No
Yes
No
Yes
No �
Yes
No
Yes
No
3 Current competition
Who are your competitors? What businesses offer the same products or services as you?
List your competitors, including their strengths and weaknesses in comparison to yours.
3 New competition
Have you thought about existing businesses that may start to offer
the same products or services as you? 3 Promotion
How will you get the message out about your products or services?
What advertising strategies have you planned for your business?
3 Refund limit
What will your refund policy be for purchases made by your business intermediaries?
3 Market research
Marketing involves many decisions. The main decisions made by marketing managers are known as the “4Ps of marketing”:
product, price, place (or distribution channel) and promotion. What is your pricing strategy? What features of your product or service will satisfy customer needs? What promotional tools have you prepared? Where and how will you publish or display your advertisements?
3 Research and development
Will your products or services change with the market? Yes
Do you plan to offer additional or complementary products that will entail significant R&D investments?
No
Now that you have answered all these questions, we recommend that you make an appointment
with an advisor. Your advisor will answer all your questions and help you take the next steps
toward the creation of your business.
APPENDIX 8
Legal form comparison chart
Legal
forms
Sole
proprietorship
• Easy to form
•Easy to close
•Simple operations
•Unshared profits
General
partnership
• Few government
formalities for
creation or closure
Limited
partnership
Cooperative
• Limited liability
of shareholders,
administrators and
directors
• Limited liability of
limited partners
• Limited liability of
members
•Access to financing
possible through
public offering
•Division of work is
fair and products or
services obtained at
good prices
•Partners pool their
money and/or assets •Exists independently
and/or services and/
from the shareholders,
or expertise
administrators and
directors
•Flexibility to make
changes
•Profits belong to the
partners personally,
not to the business
Advantages
Share
corporation
•Members choose
the orientation of the
cooperative
•Easier to transfer
ownership than with
a general partnership
•No takeover possible
•Financing may be
easier to obtain than
for other legal forms
•Operations governed by
law, internal regulations
and shareholder
agreements (to be
written)
•Possible to integrate
new “partners” (e.g.,
shareholders or
administrators)
•Lower tax rate
• Unlimited liability
of entrepreneur
with regard to the
business and
its debts
• Unlimited joint and
several liability of
the partners for
the business and
its debts
•The business
does not survive
the death of the
entrepreneur
•Trouble finding
financing for
expansion
•More limited
access to capital
Disadvantages
• Higher tax rate
than a corporation/
company
•Highly
recommended
to have a written
agreement between
the partners
because the law
does not govern the
operations of this
kind of business
•Danger of
disagreement
among partners
“paralysing” the
business
• May be difficult to
leave the partnership
(or buy a
partner out)
• Higher tax rate
than a corporation/
company
• Requires more
formalities for its
constitution
• More complex
structure than other
legal forms
• Limited growth
•Governed by many
laws that are crucial
to uphold
•Unlimited liability
of general partners
•Long, complex
constitution
•Cost of creation is
higher than for general
partnership or sole
proprietorship
•Legal restrictions on
who can be appointed
an administrator
and who can be
a shareholder
•No increase in value
of proprietary equity
•Partners’
•Reserve cannot be
contributions become shared among the
the property of the
members
business
•Sometimes
•Limited partners have limited by general
no authority over the
regulations
administration
•Long decision•Limited partners
making process
cannot withdraw
their contributions
for the lifetime of the
business without the
agreement of the
majority of the other
partners
APPENDIX 8 - Legal form comparison chart
Legal
forms
Sole
proprietorship
Constitution
Cost
Control
Share
corporation
• Sole owner
• At least two
partners
• For small
businesses or
trades
• For liberal
• To generate returns to
professions, services distribute among the
and trades
owners
•Local or regional
activities
•Organized economic
activity
Composition
Types
General
partnership
• Sole owner or several
owners
Limited
partnership
• At least two partners
(the general partner
and the limited
partner)
• Minimum of three
for a work co-op and
five for other co-ops
• For activities that
require major
external financial
contributions and
are risky
• To meet shared
needs
•For professional
sports, film industry,
prospecting
•Limited assets and
financial needs
Cooperative
•To advocate savings,
solidarity, fair
consumption
and sharing
• Very simple
• Simple
• Complex
• Complex
•Registered or not
(if the name of the
business includes
the owner’s first
and last names)
•Mandatory
registration
• Mandatory
incorporation and
registration
• Mandatory
registration
• May be long and
complicated
• Low
($30 to $50)
• Moderate to high,
partly because of
the shareholders
agreement ($100
to $3000)
• High ($500 to $2000)
plus fees to write up a
possible shareholders
agreement
($1500 and +)
• High
($1000 to $10,000)
• Absolute control by
the owner
• Control shared
between the
partners as per
the agreement
• Decisions made by
the administrators (1
vote/adm.), who are
elected by the voting
shareholders (or by
the shareholders if
they have signed a
unanimous shareholder
agreement)
• Limited partners have • Control shared by
no management
the members
rights over the
(1 vote/member)
company
• Based on the
Cooperatives Act
• Low to moderate
($100 to $1000)
APPENDIX 8 - Legal form comparison chart
Legal
forms
Sole
proprietorship
• No separate legal
existence, cannot
go to court
• Business income
added to personal
income (owner’s
marginal tax rate)
• No sales tax to
collect if annual
sales  $30,000
Legal and tax
implications
General
partnership
Share
corporation
Limited
partnership
• Can appear in court
under own name
under own name
under own name
under own name
• Shareholder
agreement
recommended
• Net profits left in
Retained Earnings can
be paid as dividends
• Written contract
between two types
of partners
• Numerous
government
constraints
• Business income
added to personal
income (owner’s
marginal tax rate,
for owner’s share
of income)
• Business files its own
income tax return
• Profits shared
based on contract
established between
partners (not general
partners)
• Governed by internal
regulations of the
cooperative
• No sales tax to
collect if annual
sales  $30,000
• Registration for sales
tax required if business
has taxable income
• Numerous recurring
obligations with regard
to ministries and
organizations
• No separate
existence from a tax
point of view
• Business income
added to personal
income of each
partner (partner’s
marginal tax rate, for
partner’s share of
income)
• Numerous recurring
obligations with
regard to ministries
and organizations
• No sharing of
assets or profits
Ownership
asset
Financial
liability
Financing
• Each partner is
jointly and severally
liable
• After taxes, the
surplus is paid to
the reserve and as
member dividends
• The member
dividends are
deductible from the
cooperative’s income
taxes
• Obligations
governed by the
Cooperative Act
• Limited to the
borrowing capacity
and capital outlay
of the owners
• Limited, only the
corporation is liable
for its debts (personal
guarantees are often
required to get a loan)
• Unlimited, joint
and several for the
general partners
• Limited to value of
subscribed shares
• Limited to investment
for limited partners
• Broad possibility of
• Good possibility of
financing by share issue capital investment
by general partners
and contributions of
limited partner
• The shares represent
the investment
and they increase
with the number of
members
• Possibilities increase
as membership
increases
• No guarantee of
continuity
Continuity in
the event of
death
* Acto-Marketing, Valérie Vinuesa, 2009.
• Distribution of part
of the profits as
member dividends,
based on use or
equal shares
• All assets belong to • All goods and assets
• All goods and
• Surpluses are
the business and the belong to the business
assets belong to the
distributed among
profits are shared
and a portion of the
business
the members and as
equally or as set out
profits are distributed as •Limited to value of
proportional member
in the shareholders
dividends
dividends
subscribed shares
agreement
The partners all
share the profits as
set out in the contract
• Unlimited (including • Unlimited (including
personal assets)
personal assets)
• Limited to the
borrowing capacity
and capital outlay
of the owner
Cooperative
• Continuity is not
• Continuity is guaranteed • Continuity is related
usually compromised (unless there is a
to the success of
because the
written agreement to the the project
partners can
contrary, the deceased
continue the
shareholder’s estate
business, as long as
acquires the shares)
there are still at least
2 partners after
the death
• Continuity is
guaranteed as
long as there are
members
Fonds de
développement
Emploi-Montréal FDEM
(EmploymentMontréal
development
fund)
Société locale
d’investissement
dans le développement de l’emploi
or SOLIDE
(Local job
development
investment
society)
Fonds local
d’investissement
or FLI
(Local investment
fund)
Name of fund
• Self-employed workers
Equity loan of a
• Incorporated for-profit businesses
minimum of $5000
• Preferred sectors: inquire at the
and a maximum of
CLD or CDEC in the business
$100,000 (or $150,000
territory
for profitable businesses
• Excluded sectors: retail commerce,
that have existed for
real estate, services and
more than 2 years
restaurants
• Excluded sectors: retail business
and services
• Preferred sectors: see the CLD
or CDEC in the start-up territory
This fund promotes the
economic development of
Montréal neighbourhoods
by investing risk capital
in viable, profitable small
businesses, in start-up
or development, that
demonstrate a structuring
impact on a specific location
and an impact on the
maintenance or creation
of local jobs
• Incorporated for-profit businesses
that generate economic activity
• Work or solidarity cooperatives
• Not-for-profit organizations in the
social economy sector
• Business that creates or maintains jobs that are accessible
to the local workforce
• Complementarity with other sources of financing
(private or government)
• Demonstration of economic viability of the business
• Creation of permanent jobs or maintenance of existing jobs
• Mandatory promoter investment of at least 20%
• Complementarity with other sources of financing (private
or government)
• Demonstration of economic viability of the business
• Creation of permanent jobs or maintenance of existing jobs
• Mandatory promoter investment of at least 20%
• Non-eligible sectors: import/export businesses, retail
businesses (except unusual businesses located on
a commercial artery)
• The economic viability of the business is the basic investment
criterion
• The fund cannot be used for operations, debt servicing, loan
reimbursement or financing an already completed project
• Have another source of funding in addition to this fund
• Minimum investment of 20% of total cost of the project
• Business in one of the priority sectors
• Legally constituted business
Eligibility criteria
• For-profit businesses
Target client groups
Equity loan of a
minimum of $5000
and a maximum
of $50,000
Amounts ranging from
$5000 to $50,000 (in
most areas, but some
CLDs may offer more)
Type of investment
SOLIDE creates jobs by
financing new business
start-ups and expansions
of existing businesses
that will have a structuring
impact in the borough
Financial support for
individual or group
entrepreneurs with jobcreation or maintenance
projects that demonstrate
short - and long - term
feasibility and viability
Brief description
APPENDIX 9
Financial tools offered by the CLDs and CDECs
* Other applicable conditions
Inquire at the CLD in the
business territory.
File analysis fees, file
monitoring fees and interest
rates vary from centre to centre.
* Other conditions
business territory.
monitoring fees and interest
business territory.
monitoring fees, and interest
Fees and
reimbursement
Other funds
Fonds en
économie sociale
- FÉS
(Social economy
fund)
Programme
Jeunes promoteurs
(Young
Promoters
Program)
We suggest that you inquire
at the CLD or CDEC in your
business territory.
In different territories, other
funds may be managed by
these organizations
This grant supports group
entrepreneurship projects
that contribute to the wealth
of the community and meet
its needs
This subsidy program helps
young entrepreneurs create
a first business by offering
them technical and financial
support
Promoters must make
an investment (check
the percentage with the
CLD or CDEC)
Grant of up to $50,000
(some CLDs offer more)
Between $3,000 and
$10,000 per promoter
and maximum of two
grants per business
project
Inquire at the CLD or CDEC in
the business territory.
Priority sectors:
• Incorporated not-for-profit
organizations
• Cooperatives
• Social economy businesses
• Be between 18 and 35 years old
• Be a Canadian citizen or landed
immigrant
• Be recognized in the area as a structuring project
• Use the fund for expenses related to project development,
capital needs, operating fund and technology
(for the first year)
• Involve contributions from several partners
• Generate enough income to self-finance the business
activities
• Have a business plan that demonstrates ongoing profitability,
good future prospects and economic impact on the territory
• The business must be located in the territory of the CLD
or CDEC where the entrepreneur applies for the grant
• Be partly financed by an investment from the entrepreneur
equivalent to the amount of the grant
• Lead to the creation of at least two permanent jobs (including
the job of the entrepreneur who applies for the grant) during
the first two years of operation
• Have a business plan that demonstrates that the business has
a good chance of being profitable and viable (business plan
with financial projections including budgets for the first two
years of operation)
Inquire at the CLD or CDEC in
the business territory for details
on the selection process and
terms of registration.
No fees.
To apply, inquire at the CLD or
CDEC in the business territory.
• Have experience or training relevant to the business project
• Commit to working full time on the business project
No fees.
• Start a business in a borough in the city of Montréal
APPENDIX 9 - Financial tools offered by the CLDs and CDECs
Grants from the
Fondation du maire
de Montréal pour la
jeunesse
Name of fund
Programs that offer grants and
services to help young
Montrealers start a business
Brief description
The grants offered cover up
to 25% of the start-up costs,
up to $20,000
Grants (non-reimbursable)
Type of investment
Young Montrealers
aged 18 to 35 who want to start
a business
Target groups
• Meet all the eligibility criteria
Entrepreneurs who wish
to receive a grant must:
Fees and reimbursement
• Hold a majority of the shares
of the business (over 50%)
or hold them jointly with other
entrepreneurs who are also
eligible for the grant
• Have personal income of $35,000 • Attend an information session
or less or be receiving government
(www.fondationdumaire.ca)
assistance benefits (employment
insurance, income security or STA) • Meet with a FMMJ coordinator
at least one week before the file
• Have a personal balance sheet
submission date
with a net worth of $25,000
or less
• Submit a complete file to the
Fondation du maire de Montréal
• Have lived in greater Montréal
pour la jeunesse by the deadline
for at least three consecutive
months
• Present the project to an
evaluation committee
• Have started a business in the
territory of greater Montréal within
the last twelve months or plan
to do so within one year of the
project’s acceptance
• Be a Canadian citizen
or permanent resident
• Be 18 to 35 years old (inclusive)
Grants from the Fondation du maire de Montréal pour la jeunesse
APPENDIX 10
Canadian
Youth Business
Foundation
(CYBF)
Name of fund
See more information
at www.cybf.ca
Loan of up to $15,000
to start a business
Brief description
Loans
Type of
investment
• Entrepreneurs
aged 18 to 34
Target clients
• Not be a full-time student
• Hold a majority of the shares
• Have a business idea that will
create full-time sustainable
employment
• Agree to work with a business
mentor
• Have the training/experienced
required for the project
• Live in or operate the business
in a community that offers CYBF
programs
• Be in business, fully operating,
for less than 12 months
• Demonstrate the viability of
the business by submitting
a complete business plan
• $50 administration fee (start-up) for CYBF loan
• Eligible to work in Canada
(landed immigrants are
accepted)
The capital is reimbursed in set monthly payments plus interest over the next
two or four years, depending on the amount due.
Only interest is paid for the first twelve months after the loan is granted
Amortized over five years for amounts over $7,500
Terms of loan
Amortized over three years for amounts up to $7,500
Third year and if payments are made on time: CIBC prime rate
Second year and if payments are made on time: CIBC prime rate plus 1%
Interest rate:
For the first year: CIBC prime rate plus 2%
• Loan can be repaid over three to five years
• $10 monthly administration fee
• $100 file opening fee
Fees and reimbursement
• Be aged 18 to 34
APPENDIX 11
Canadian Youth Business Foundation (CYBF)
APPENDIX 12
A few basic principles for choosing a business location
1. Is the location in a city or neighbourhood or on a street, etc., where your future clients are?
Yes
No
2. Is the location easily accessible for your future clients? Is the location served by public transit (near a metro station, bus stop, highway exit, close parking, etc.)?
Yes
No
3. Is the location situated near any of your competitors?
Yes
No
If so, you might think about looking for another location so you will not have to share your future clients with your
competitor. On the other hand, you might want to be near them so you can take advantage of the business traffic they
generate in the area.
4. Is the location on a commercial artery that is recognized by a merchant or tradesmen’s association?
Yes
No
�
�
A strong merchant’s association can, with group backing, succeed in doing something a single store owner cannot dream of
alone. This kind of group is particularly effective at promoting stores with shared themes or joint events. Promotions of this
type usually have a far greater power of attraction than a retailer can achieve alone.
5. Does the owner of the premises impose restrictions on the placement and size of signs? Does the owner delay or neglect repair and upkeep work?
Yes
No
�
�
Inquire at the businesses around the location you have your eye on.
Self-employment
support measure
All promoters accepted in
the STA program also take
a 12-week training program
which is useful for drawing
up a business plan.
If the project is accepted,
the promoter receives
technical support for
two years. The technical
support consists of
management consulting
and business startup assistance from a
specialized entrepreneurial
development consultant.
Through technical and
financial support, this
measure helps people
set up as self-employed
workers and helps
entrepreneurs create
or develop a business.
The SAJE is mandated
by Emploi-Québec to offer
the STA measure, which
helps people attain the
independence they need
to integrate smoothly into
the workforce.
Weekly financial
support for a
maximum of
52 weeks
* See other criteria
for target clientele
below
No age criteria
Interest in becoming
an entrepreneur
or self-employed
worker
* These are the basic eligibility criteria. Your project
must then be selected by a committee to receive
technical and financial support
When working with partners who are not eligible for
the self-employment support measure, demonstrate
control over the business (at least 51% ownership)
Not receive income replacement benefits from the
CSST or the SAAQ
During the entire period when financial assistance
is received, work full-time on the business start-up
AND agree to be monitored by an advisor during the
development and implementation of the project
Participate financially, that is, invest sufficiently
(15% of the amount received over one year under
the self-employment measure support).
Be discharged from any bankruptcy judgment
Have a specific enough project to be able to start
a business in the short term
Show an interest in becoming a self-employed worker
and have the capacity to do so (expertise relevant
to the project)
Other criteria:
Be legally authorized to work in Canada
Have received maternity/parental leave benefits in
the last five years
OR
Be receiving social assistance/income security benefits
OR
Have received employment insurance benefits in the
last three years and be currently unemployed
OR
Be receiving employment insurance benefits
APPENDIX 13
Self-Employment Support Measure (Emploi-Québec)
514-694-0260 for residents of:
Pierrefonds, Île-Bizard, Dollar-des-Ormeaux, Kirkland,
Dorval, Pointe-Claire, Beaconsfield, Baie-d’Urfé,
St-Anne-de-Bellevue, Senneville, Roxboro
At SAJE Montréal Centre
514-485-3311 for residents of:
Côte-St-Luc, Côte-des-Neiges, Notre-Dame-de-Grâce,
Ville St-Laurent, Ville Mont-Royal, Outremont, Hampstead
At SAJE
514-861-SAJE (7253) for residents of:
Centre-Sud, Plateau Mont-Royal, Mile-End, Ville-Marie,
Lachine, LaSalle, Verdun, Westmount, Griffintown, St-Henri,
Pointe-St-Charles, Ville-Émard, Côte-St-Paul, PetiteBourgogne, Pointe-aux-Trembles, Rivière-des-Prairies,
Mercier, Hochelaga-Maisonneuve, St-Léonard, Anjou,
Ahuntsic-Bordeaux-Cartierville, Montréal-Nord, Rosemont/
Petite-Patrie, Villeray, Parc Extension, St-Michel
You must first attend an information session to learn more
about the measure.
No cost to open the file
APPENDIX 14
List of source deductions and contributions
Employment insurance
The employer and the employee both contribute to employment insurance. You have to apply the right contribution rates.
Website: www.servicecanada.gc.ca
Commission des normes du travail (CNT) (labour standards board)
Employers must pay a contribution to Revenu Québec to finance the Commission des normes du travail in the pursuit
of its mission
Website : www.cnt.gouv.qc.ca
Commission de la santé et de la sécurité du travail (CSST) ) (workplace health and safety board)
Employers contribute to the CSST to finance its insurance and prevention services.
Website : www.csst.qc.ca
Fonds des services de santé (health services fund)
Employers contribute to the health services fund to support the Québec public health care regime.
Website : www.revenu.gouv.qc.ca
Fonds national de formation de la main-d’œuvre (Québec workforce training fund)
When your payroll exceeds $1 million, you have to invest at least 1% in workforce training.
Website : www.emploiquebec.net
Québec Pension Plan (QPP)
The employer and the employee both contribute to the Québec Pension Plan. Self-employed workers must contribute both
the employer and the employee portion.
Website : www.rrq.gouv.qc.ca
Canada Pension Plan
Employers and employees outside of Québec contribute to the Canada Pension Plan.
Website : www.rhdcc.gc.ca
Québec Parental Insurance Program (QPIP)
Employers, employees and self-employed workers all contribute to the QPIP.
Website : www.rqap.gouv.qc.ca
Deduction of support payments
If an employee is having support payments garnisheed from his or her wages, the employer must deduct the amount and
turn it over to Revenu Québec.
Website : www.servicesquebec.gouv.qc.ca
Employees working outside of Canada
Employees working outside of Canada must complete schedule 17 and pay social security contributions.
Website : www.servicesquebec.gouv.qc.ca
APPENDIX 15
Sample job offer
Receptionist
(title of position to be filled)
Description of position (briefly describe the position to be filled)
This position consists mainly of answering phone calls and providing information about our services to clients who come
to the office in person.
The receptionist will also provide administrative support for some development projects related to offering new services
to our clients.
Qualifications (skills and experience required)
3
3
3
3
3
3
3
3
2 years of experience in a similar position
Experience greeting customers
Able to respond to different demands simultaneously (walk-in, phone, administration)
Secretarial diploma
Bilingual
Good communication skills, tact and diplomacy
Ability to listen
Solid knowledge of MS Office in Windows
Responsibilities
3
3
3
3
Answer phone requests and emails from entrepreneurs who are interested in the organization’s services
Based on the type of request, direct clients to the appropriate service for their situation
Regularly update the contact database
Actively participate in the development and improvement of services offered, especially by analysing the needs
of entrepreneurs who contact the organization and tracking unfulfilled needs
3 All other related tasks
Benefits (enter the salary and other benefits for the employee)
3 Salary of $15 an hour
Send your CV by January 10, 2010
(enter a deadline for receiving CVs) to (your name) at:
Entreprise 1234 inc. (enter the name of your business)
1234 Maisonneuve East
Montréal (Québec) H12 3Y4 (enter your mailing address)
Or
[email protected] (enter your email address)
APPENDIX 16
Sample offer letter
Place and date: _______________________
Name of employee:
_______________________________________
Address of employee:
_______________________________________
_______________________________________
_______________________________________
Subject: Job confirmation
Dear Mr./Ms. Employee,
It is our pleasure to inform you that your application for the position of _______________________ has been accepted.
As agreed, you will begin your new position at ______________________________________ (name of the business)
on _________________ (date) at ________ (time).
We are very pleased to have you on our team.
These are the terms of our agreement:
Reporting to:
Probation period:
Salary (hourly rate):
Work schedule:
Social benefits (if applicable):
Vacation (number of weeks):
On behalf of the entire team, I would like to welcome you to _______________________________________
(name of the business).
Sincerely,
__________________________
(Signature of immediate supervisor)
Name of supervisor
Position
Business
__________________________
Employee’s signature
___________________________
Date
APPENDIX 17
Rights and freedoms recognized by the Québec Charter of Human Rights and Freedoms
Fundamental freedoms and rights
3 The right to life, and to personal security, inviolability and freedom, as well as recognition of his juridical personality (article 1)
3 The right to assistance (article 2)
3 Freedom of conscience, freedom of religion, freedom of opinion, freedom of expression, freedom of peaceful assembly and freedom of association (article 3)
3
3
3
3
3
The right to the safeguard of his dignity, honour and reputation (article 4)
The right to respect for his private life (article 5)
The right to the peaceful enjoyment and free disposition of his property, except to the extent provided by law (article 6)
The right to the inviolability of his home (articles 7 and 8)
The right to non-disclosure of confidential information (article 9)
The right to equality
3 The right to full and equal recognition and exercise of the human rights and freedoms granted under the Charter, without discrimination or harassment (articles 10 and 11)
Economic and social rights
3 Every child has a right to the protection, security and attention that his parents or the persons acting in their stead are capable of providing (article 39)
3 Every person has a right, to the extent and according to the standards provided for by law, to free public education (article 40)
3 Parents or the persons acting in their stead have a right to give their children a religious and moral education in keeping with their convictions and with proper regard for their children’s rights and interests (article 41)
3 The right to choose private educational establishments for their children, provided such establishments comply with the standards prescribed or approved by virtue of the law (article 42)
3 Persons belonging to ethnic minorities have a right to maintain and develop their own cultural interests with the other members of their group (article 43)
3 The right to information to the extent provided by law (article 44)
3 For every person in need, the right to measures of financial assistance and social measures provided for by law, susceptible of ensuring an acceptable standard of living (article 45)
3 The right, in accordance with the law, to fair and reasonable conditions of employment which have proper regard
for his health, safety and physical well-being (article 46)
3 The right to live in a healthful environment in which biodiversity is preserved, to the extent and according to the standards provided by law
3 Equal rights between spouses, in marriage or civil union, and equal responsibility for the moral guidance and material support of the family and the education of their common offspring (article 47)
3 Every aged person and every handicapped person has a right to protection against any form of exploitation, as well as the right to the protection and security that must be provided to him by his family or the persons acting in their stead (article 48)
Judicial rights
3 The right to a full and equal, public and fair hearing by an independent and impartial tribunal (article 23)
3 No one may be deprived of his liberty or of his rights except on grounds provided by law and in accordance with prescribed procedure (article 24)
3 The right to be protected from unreasonable search or seizure (article 24.1)
In case of arrest or detention
3
3
3
3
The right to be treated with humanity and respect (article 25)
The right to treatment appropriate to his sex, his age and his physical or mental condition (article 26)
The right to be kept apart, until final judgment, from prisoners serving sentence (article 27)
The right to be promptly informed, in a language he understands, of the grounds of his arrest or detention (article 28) and of the specific offence with which he is charged (article 28.1)
3 The right to be informed promptly of his rights, to immediately advise his next of kin and to have recourse to the assistance of an advocate (article 29)
3 The right to be brought promptly before the competent tribunal or released (article 30)
3 The right of recourse to habeas corpus (article 31)
Before the courts
3
3
3
3
3
3
3
The right to be released on undertaking to appear before the court, with or without deposit or surety (article 31)
The right to be tried within a reasonable time (article 32)
The right to presumed innocence (article 33)
The right not to be compelled to testify against himself at his trial (article 33.1)
The right to be assisted or represented by an advocate (article 34)
The right to a full and complete defence and the right to examine and cross-examine witnesses (article 35)
The right to be assisted free of charge by an interpreter if he does not understand the language used at the hearing
or if he is deaf (article 36)
3
3
3
3
The right to the non-retroactivity of the law (article 37)
The right not to be tried twice for the same infraction (article 37.1)
The right to a lesser sentence if the law has changed since the infraction (article 37.2)
The right not to be incriminated by his own testimony, except in a prosecution for perjury or for the giving
of contradictory evidence (article 38)
Political rights
3 The right of petition to the National Assembly (article 21)
3 Every person legally capable and qualified has the right to be a candidate and to vote at an election (article 22)
GLOSSARY
1.
Asset-based financing:
2.
Capital lease/operating lease:
An operating lease usually serves to finance the equipment for a shorter period than its useful life, and the lessee can
return it to the lessor with no other obligation at the term of the lease.
3.
4.
5.
6.
7.
8.
9.
10.
Loans granted by a financial institution under which the financed asset constitutes the sole guarantee granted to the
creditor. The asset may be a building, technological equipment, etc. The credit risk is assumed by the creditor, but the
cost of the loan is higher for the investor.
A capital lease usually serves to finance the equipment for the major portion of its useful life, and the leaser is
reasonably assured of becoming its owner at the expiry of the lease.
Conditional sales contract:
A contract under which the seller retains the title to the goods sold and delivered to the buyer until the goods are paid
in full. Ownership passes to the buyer once the payments are complete.
Credit card:
A credit card is a type of loan. It can be used to obtain goods, services and cash up to the limit authorized by the card
issuer. The merchant is paid by the credit card company, which will subsequently be paid back by the cardholder. The
cardholder has to pay interest at the end of the grace period if the balance is not completely reimbursed.
Export financing:
This type of financing allows Canadian businesses to seize business opportunities on foreign markets by selling goods
and services to buyers in other countries.
Factoring:
Transfer of a business’s accounts receivable to a financing company which takes care of collecting them.
Lease:
A rental contract of determined duration between a renter (industrial or commercial business) and a lender (bank or
specialized establishment). The contract implies a promise to sell at the end of the contract.
Non-residential mortgage:
A loan that uses non-residential real estate as a guarantee, under which a mortgage is used to guarantee the payment
of the principal and interest. This type of loan is commonly called a commercial mortgage.
Operating loan/line of credit:
This loan, usually short term, is granted to a business to increase its working capital. It is used to finance current
production, distribution and accounts payable.
Quasi-capital:
This is generally considered debt but with characteristics of equity capital, e.g. flexible repayment, higher expected rate
of return and for the most part unsecured. Money granted to a company by the shareholders or some other party in
the form of a loan might be classified as quasi-equity provided the repayment of such a loan is formally postponed to
the benefit of other creditors.
GLOSSARY
11.
12.
13.
14.
15.
Sale and leaseback:
A form of leasing arrangement whereby the company sells its property or other asset to a leasing company and
immediately leases it back and continues to use it as before. In this way the company raises money immediately
without losing the use of the asset. The ownership passes to the lessor, while the lessee pays a rental fee for the
duration of the life of the asset.
SMB:
SMB is an acronym sometimes used to mean small and medium businesses, more commonly known as small
businesses, based on the number of employees, the impact of the activities and the company earnings. The French
equivalent is PME (for petite et moyenne entreprise).
Term loan:
Guaranteed commercial loan granted to a business for an agreed period (usually three to ten years). It is repaid with
interest, normally in regular instalments. This type of loan is usually offered to acquire a building, land, etc.
Vehicle lease:
Specific financing arrangement also called rent with purchase option. A vehicle is put at your disposal for a determined
period of time and a monthly cost. At the end of the contract, you can purchase the vehicle at the pre-established
price. It is also possible to prolong the lease or return the vehicle to the dealer under the conditions set out in the
contract.
Venture capital/seed capital:
Venture capital means shareholder’s equity and loan capital invested in a new business in the start-up phase, or
invested by people other than the owner.
The capital may come from business banks, private investors and specialized venture capital investment companies.
Seed capital is used to finance business start-ups.
16.
Working capital:
This fund represents the business’s cash on hand and capacity to meet its short-term obligations. It fluctuates based on
short-term assets, rate of stock rotation and credit conditions.
IMMIGR AFFAIRES
notes
g
n
i
d
a
e
R
S
E
R
I
A
F
F
A
IMMIGR
makes
s
s
e
n
i
s
u
b
good
sense!
aires
f
f
a
r
g
i
m
m
i
.
www
.org

immigraffaires - Montréal International

Transcription

Similar documents

Les Industries Fibrobec Inc.

cadastre - Shawville

Utilisation de lÌnternet pour la Recherche dèmploi et lÒffre de service

THE WALKING DEAD, STAR WARS AND COMIC BOOKS INVADE

Registre du Domaine de l`État, Cadastre 2014 and LADM

Information and Communication Technologies in French

My City - Ville de Québec

CANADA - Prometour

PressReleaseEXPO2016-A Sparkling Program

Jean Beaupré - Joli-coeur Lacasse Avocats