Launch an Other Crushed and Broken Stone Quarry in Quebec City
This page guides you through starting an Other Crushed and Broken Stone Mining and Quarrying business (NAICS 212319) in Quebec City. It delivers a practical, step-by-step overview to turn your quarry idea into a licensed operation. You’ll find an eight‑requirement checklist, a clear permits and costs picture, and a realistic timeline from planning to first production.
What you'll learn: a straightforward breakdown of the eight requirements and the permits you'll need to proceed. We'll cover land use and zoning, mineral rights and provincial mining authorization (MERN), environmental considerations, and a solid safety/compliance plan. We'll also break down typical costs—permitting fees, site prep, equipment, insurance, and initial working capital—and map the timeline.
Quebec City is a strong base for quarry startups. The region combines steady construction demand with easy access to rail and road networks, power, water, and local suppliers. A supportive regulatory environment and nearby industry expertise can shorten approvals and procurement timelines. With careful planning, the eight requirements become a manageable roadmap toward a compliant, productive operation within a typical 6–18 month window.
Requirements Overview
The most critical requirement for operating a business in Quebec City is Business Number (BN) Registration. This BN is the official ID you use to interact with federal and provincial tax and regulatory systems. Without a BN, you cannot legally file taxes, set up payroll accounts, or run basic business activities. It is non-negotiable and must be in place before you start doing business.
Next come the mandatory operational requirements related to health, safety, and worker protection. If you hire people, you’ll need to align with Quebec’s workplace safety rules and protections, which means registering with CNESST (the Commission des normes, de l’équité, de la santé et de la sécurité du travail) for employer coverage. You’ll also handle payroll properly, which includes Payroll Deductions Registration to remit employee withholdings and related benefits on time. These items are essential for compliant day-to-day operations and protecting your workers.
On the business registration and tax side, you’ll need to get the Quebec Enterprise Number (NEQ) and register your business with Registraire des entreprises (REQ). You’ll also decide whether you operate as a partnership or a Quebec corporation (which affects filings and liability). In terms of taxes, plan for GST/HST registration if your sales meet the threshold, and ensure your payroll deductions are properly set up so you can remit what you withhold from employees. CNESST registration is connected to employer obligations as well, so it’s part of the ongoing compliance picture.
You’re not alone in this—take it step by step. Start by obtaining the BN and NEQ, then complete the REQ registration and choose your business structure. Set up GST/HST and payroll deduction processes, and enroll with CNESST for worker safety. Once you have these in place, you’ll be on solid footing to start your quarry operation responsibly. If you’d like, I can map out a simple checklist and contact a few support resources to speed things up.
Detailed Requirements
Here are the specific requirements for starting a other crushed and broken stone mining and quarrying 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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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.
Funding & Grants
Available funding programs that may apply to your other crushed and broken stone mining and quarrying:
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The CMETC provides a 30% federal income tax credit (in addition to the base 15% Mineral Exploration Tax Credit) on eligible exploration expenditures renounced to flow-through shareholders for critical minerals. The November 2025 Federal Budget expanded the list of eligible minerals from 15 to 27. Valid for FTS agreements entered …
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The SMETC allows Saskatchewan individual taxpayers (excluding trusts) to claim a 30% non-refundable tax credit on the cost of eligible flow-through shares purchased from approved mineral exploration companies conducting exploration activities in Saskatchewan. The credit is claimed on Form T1279. Any unused credit may be carried forward 10 years or …
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The Ignite Program provides up to $300,000 to BC-based industry-academic teams for R&D projects in natural resources, applied science, and/or engineering. Projects must be at TRL 3 or above, have commercialization potential within 3 years, and secure 2:1 matching funds from industry or government sources. Funded by the Natural Resources …
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Under the CIIP, eligible industrial facilities reporting under the Greenhouse Gas Industrial Reporting and Control Act (GGIRCA) and emitting more than 10,000 tCO2e per year could receive a payment equal to all carbon tax paid above $30 per tCO2e, provided their emissions intensity met the world-leading benchmark for their sector. …
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The BC CleanBC Industry Fund (CIF) uses carbon pricing revenue to support emission-reduction projects at large industrial facilities in British Columbia. Two funding streams are available: the Innovation Accelerator (supporting pilot or demonstration projects using pre-commercial clean technology at TRL 7–8) and Feasibility Studies (supporting desktop viability studies for future …
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