Start Your Quebec City Home Furnishing Merchant Wholesalers Business
This page shows you how to start a Home Furnishing Merchant Wholesalers business (NAICS 423220) in Quebec City with a practical, step-by-step plan. You’ll find a concise 10‑requirement checklist, plus the permits, licenses, and registrations you’ll need to operate legally. It’s designed to be actionable and encouraging—so you can move from idea to wholesale business quickly and confidently.
Learn the costs, permits, and timelines you’ll face, and get a clear overview of the 10 requirements, including municipal approvals, provincial licensing, and registrations (business number, GST/QST). We cover insurance, supplier setup, warehousing or showroom needs, and ongoing compliance steps to keep you on track—from registration to your first shipment. Expect a realistic startup budget, plus a typical timeline (often 4-12 weeks) to go from filing to stocking shelves.
Quebec City offers a thriving regional market, strong logistics for import and distribution, and supportive local programs for small businesses. It’s also well positioned for wholesale furniture, with close supplier networks and convenient distribution routes. With 10 clear steps, you’ll build a solid wholesale presence for Quebec and beyond.
Requirements Overview
The most critical requirement for operating a home furnishing merchant wholesaler in Quebec City is Product Safety and Recall Obligations. This is a legal requirement you cannot bypass, and you cannot legally sell or distribute products unless they meet safety standards and you have a plan in place to handle any recalls if a problem arises. This obligation is non-negotiable and must be treated as a top priority from day one.
Beyond safety, you’ll need to cover operational health and safety and any necessary permits. In practice, this means taking workplace safety seriously for your team and ensuring you’re registered with CNESST as an employer so workers are covered. You’ll also want to have clear product safety procedures and a recall plan so you can respond quickly if a defect is identified. Some wholesale activities may also require specific permits or licenses, so factor those into your startup plan.
For business registrations and taxes, you’ll need the right numbers to operate smoothly. You’ll obtain a federal Business Number (BN) and a Quebec Enterprise Number (NEQ) through the Registraire des entreprises (REQ). If your business is a partnership or a corporation, there are corresponding registrations (Partnership Registration, Quebec Corporation Registration). If you plan to import or export goods, you’ll need an Import/Export Business Number. For taxes, register for GST/HST (and handle Quebec’s QST) with Revenu Québec, and set up Payroll Deductions Registration if you have employees. These registrations are essential for compliance and smooth operation.
You’ve got this. Start with the critical safety requirements, then tackle registrations in small steps. A quick chat with a local business advisor or a planning session using the Registraire and Revenu Québec portals can set you on the right track—then you’ll be ready to grow with confidence.
Detailed Requirements
Here are the specific requirements for starting a home furnishing merchant wholesalers in Quebec City:
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Product Safety and Recall Obligations RequiredWholesalers must ensure products meet Canadian safety standards and report serious incidents. Must participate in product recalls and maintain records for traceability. No registration - compliance law. Manufacturers/importers/sellers must ensure products are safe. MANDATORY REPORTING to Health Canada if: death/serious injury occurred or could occur, defects found, inadequate labeling, or recall in other jurisdiction. Keep records 6 years. Penalties: fines, seizure, criminal charges. Report incidents online or call 1-866-662-0666.
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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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Import/Export Business Number ConditionalRequired for specific regulated activities. Wholesalers engaged in importing or exporting goods must register for an import/export account with Canada Border Services Agency (CBSA) in addition to their CRA Business Number. As of Oct 21, 2024, register RM account through CBSA's CARM Client Portal (not CRA). Need BN9 first - get via CARM or CRA's BRO. FREE registration. Required for importing/exporting commercial goods. Ensure all business names match exactly to avoid border delays. CBSA manages RM accounts; CRA issues BN9. Contact CBSA Border Information Service: 1-800-461-9999.
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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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