Start Your Cut and Sew Apparel Manufacturing in Quebec City
This page guides aspiring garment makers through launching a cut and sew apparel manufacturing business in Quebec City (NAICS 315250). You’ll get a practical, step-by-step view of what it takes to get compliant and production-ready. Learn about the 10 requirements, the permits you’ll need, and an outline of costs and a realistic timeline so you can plan with confidence.
Across the 10-step path, you’ll learn how to register your business with Quebec’s Registraire des entreprises, open GST/HST and QST accounts, secure an appropriate facility and equipment, and navigate the municipal and fire safety permits you’ll need. You’ll also cover CNESST health and safety rules, workers’ compensation, sourcing fabrics and trims, selecting machinery, setting up payroll and insurance, and building a lean production workflow. We’ll map a realistic timeline from startup to first production run.
Quebec City offers a supportive, cost-conscious base for growth, with access to skilled workers and a growing textile ecosystem, plus easy access to Eastern Canada markets—an ideal launchpad for your cut and sew apparel manufacturing venture.
Requirements Overview
The most critical requirement for operating a business in Quebec City is Business Number (BN) Registration. This government-issued identifier from the Canada Revenue Agency is what you need to file taxes, handle payroll, and work with federal programs. You cannot legally start or run a cut-and-sew apparel manufacturing operation here without a BN, and this requirement is non-negotiable.
Beyond the BN, you must meet mandatory operational requirements related to health, safety, and product compliance. Apparel Product Safety Standards and Apparel Labeling Requirements apply to the garments you produce, ensuring you meet applicable rules for materials, finishes, and labeling. For workers, you’ll need to register with the Quebec CNESST to provide workers’ compensation coverage. Your exact corporate or partnership path will also drive registration needs, so if you choose a partnership or a Quebec corporation, you’ll need Partnership Registration or Quebec Corporation Registration accordingly.
On the business-registration and tax side, you’ll also need provincial registrations and tax numbers. This includes obtaining a Quebec Enterprise Number (NEQ) and completing the Registraire des entreprises (REQ) process, plus GST/HST Registration if your sales cross tax thresholds. If you have employees, you’ll also set up Payroll Deductions Registration. These numbers keep your business compliant with both provincial and federal authorities and make tax reporting straightforward.
You’re off to a strong start by gathering these essentials. Next steps: decide your business structure (partnership or corporation), apply for BN, NEQ, and REQ, and set up GST/HST and payroll registrations. Then align with labeling and safety standards and secure CNESST coverage. With a clear plan and these registrations in place, you’ll be well positioned to move from idea to fully compliant production in Quebec City.
Detailed Requirements
Here are the specific requirements for starting a cut and sew apparel manufacturing (except contractors) in Quebec City:
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Business Number (BN) Registration RequiredA 9-digit Business Number is required for most businesses operating in Canada. It is used to interact with the Canada Revenue Agency and other federal programs. Required for GST/HST, payroll, corporation income tax, and import/export accounts. Register FREE online through Business Registration Online (BRO) at canada.ca. Takes 15-30 minutes. As of November 3, 2025, online registration is MANDATORY for new BNs - phone registration no longer available. You'll need: business name, address, owner SIN, business type, and start date. BN (9-digit number) issued INSTANTLY online. Available 21 hours/day, 7 days/week (closed 3-6am ET for maintenance).
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Quebec Enterprise Number (NEQ) Registration RequiredRegistration of business with the Quebec Enterprise Registrar. Register with Registraire des entreprises du Québec: 1. Access quebec.ca/entreprises services 2. Complete declaration of registration online 3. Pay registration fee ($38 sole proprietorship, $367 corporation) 4. Receive NEQ (Numéro d'entreprise du Québec) Annual registration fee: $35 (exempt first 2 years). Annual update declaration required. 30-day deadline for changes.
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Quebec Business Registration (REQ - Registraire des entreprises) RequiredAll businesses operating in Quebec must register with the Registraire des entreprises du Québec (Quebec Enterprise Registrar). This includes sole proprietorships, partnerships, and corporations. Registration provides a Quebec Enterprise Number (NEQ) which is required for all business activities including banking, licensing, and tax purposes. Unlike other provinces, registration is mandatory for ALL businesses in Quebec, not just those with a business name different from the owner. Registration can be completed online. Annual declarations must be filed to keep the registration current. Register with Registraire des entreprises within 60 days of starting business. Required for sole proprietors operating under trade name, partnerships, and corporations. $39 for sole proprietorship, $60 for partnership. Receive NEQ (Quebec Enterprise Number).
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Partnership Registration ConditionalRequired if operating as partnership. Registration of general or limited partnerships in Quebec. Register partnership with Registraire des entreprises: 1. Complete declaration of registration 2. Provide partner information 3. Submit registration 4. Pay registration fee General and limited partnerships. NEQ assigned upon registration. Annual update declaration required.
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Apparel Product Safety Standards ConditionalRequired for specific regulated activities. Apparel products must meet safety standards for flammability, drawstrings, small parts (children), and chemical content restrictions. Canada Consumer Product Safety Act compliance. Flammability requirements for children's sleepwear. No prohibited substances (lead, phthalates). Product testing. Recall procedures. Incident reporting. Contact Health Canada: 1-866-662-0666.
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Quebec Corporation Registration ConditionalRequired if incorporating in Quebec. Incorporation of a company under Quebec law. Incorporate through Registraire des entreprises: 1. Conduct name search (NUANS) 2. Prepare articles of incorporation 3. Submit through quebec.ca or registry office 4. Pay incorporation fee ($367) Annual reporting required. Must file annual update declaration. Federal incorporation alternative available ($200).
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GST/HST Registration ConditionalRequired if annual taxable revenue exceeds $30,000 (small supplier threshold). Taxi/ride-share drivers must register regardless of revenue. Businesses with gross revenues over $30,000 in any single quarter or over four consecutive quarters must register for, collect, and remit GST/HST. Small suppliers (under $30,000) may register voluntarily. Register FREE online through Business Registration Online (BRO) when your revenue exceeds $30,000 in any 4 consecutive quarters (small supplier threshold). Takes 15-30 minutes. You MUST register within 29 days of exceeding threshold and start charging GST/HST immediately on the sale that made you exceed it. Need your BN (or get one simultaneously). As of Nov 3, 2025, online registration is mandatory. Voluntary registration available anytime for input tax credits.
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Payroll Deductions Registration ConditionalRequired if you pay salaries, wages, or other remuneration to employees. Must register before first pay period. Required if you have employees. You must withhold Canada Pension Plan (CPP), Employment Insurance (EI), and income tax from employee wages and remit to CRA. Register FREE online through Business Registration Online (BRO) when you hire your first employee. Takes 15-20 minutes. You'll need your Business Number (BN) or can get one simultaneously. Payroll account (RP) added to your BN instantly. Register BEFORE your first pay date. Required to deduct CPP, EI, and income tax from employee wages. For 2025: CPP rate 5.95%, EI employee rate $1.66/$100 insurable earnings.
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Quebec CNESST Employer Registration (Workers Compensation) ConditionalRequired if you have employees in Quebec. Employers in Quebec must register with the CNESST (Commission des normes, de l'équité, de la santé et de la sécurité du travail) and maintain coverage for workers. CNESST provides insurance coverage for workplace injuries and occupational diseases under Quebec's workers' compensation system. Most employers are required to register within 60 days of hiring their first worker. Employers pay contributions (premiums) based on their business activity classification and assessable payroll. Register with CNESST within 60 days of hiring first employee. CNESST provides workplace health and safety coverage. Premium rates based on industry classification. Annual declaration of wages required by March 14.
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Apparel Labeling Requirements ConditionalRequired for specific regulated activities. Apparel manufacturers must comply with textile labeling (fiber content, care), country of origin, and dealer identification requirements. Textile Labelling Act compliance. CA identification number from Competition Bureau. Bilingual labels (English/French). Fibre content percentages. Dealer identity. Country of origin. Contact Competition Bureau: 1-800-348-5358.
Funding & Grants
Available funding programs that may apply to your cut and sew apparel manufacturing (except contractors):
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A non-refundable 10% corporate income tax credit on eligible capital investments made by PEI corporations involved in manufacturing and processing. Claimed via T2 Schedule 321 filed with the corporation's T2 return. An additional Enriched Investment Tax Credit (up to 25%) is available through Innovation PEI for strategic-sector manufacturers requiring pre-approval …
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