Executive Summary
Corporate governance in Québec is the legal and organisational system through which a Québec business corporation, other legal person or registered enterprise is directed, managed and held accountable. It is principally shaped by the Business Corporations Act, the Civil Code of Québec, the Act respecting the legal publicity of enterprises, the company’s articles and by-laws, shareholder arrangements, board and officer decisions, enterprise-register obligations and, for reporting issuers and other capital-markets participants, overlapping Québec and Canadian securities-law requirements.
Québec business corporations generally operate through a board of directors. Directors administer the corporation’s affairs or supervise its management, subject to the Business Corporations Act, articles, by-laws, unanimous shareholder agreements and matters reserved to shareholders. Officers are appointed to conduct executive functions under authority allocated by the board or governing documents. A unanimous shareholder agreement may restrict the board’s powers or transfer powers to shareholders, and a shareholder who exercises those powers may assume related director obligations and liabilities to the applicable extent.
Québec’s enterprise-register regime is administered by the Registraire des entreprises. Every enterprise registered in the enterprise register must file an annual updating declaration during the prescribed period, even where no changes are required. For a legal person required to file a Québec income tax return, the filing period starts on the day after the taxation year-end and ends six months later. Other legal persons generally file between 15 May and 15 November. The annual declaration verifies or updates public information on the enterprise, including prescribed identity, address, activity, officer, director, shareholder and beneficial-owner information.
Québec has high cross-border relevance as a major Canadian and North American market for aerospace, artificial intelligence, technology, life sciences, mining, energy, manufacturing, financial services, infrastructure, culture and international trade. Québec is a civil-law jurisdiction for private law, operating within Canada’s federal framework. Foreign owners must distinguish shareholder or parent rights from the authority and duties of Québec directors and officers. Governance may also overlap with federal Canadian law, Québec securities regulation, TSX and other market rules, French-language requirements, tax, sanctions, anti-money-laundering, privacy, competition, employment and sectoral regulation.
Object Definition
| Definition | The professional, legal and organisational function concerned with allocating shareholder rights, board authority, officer responsibility, oversight, accountability, reporting and control within a Québec business corporation or registered enterprise. |
| Object | Corporate Governance |
| Object Type | Professional Legal, Organisational and Financial Governance Function |
| Classification | Québec Corporate Law — Civil Law — Board Governance — Shareholder Governance — Enterprise Register Compliance — Securities Law Overlap |
| Jurisdiction | Québec, Canada, with Canadian federal, provincial, North American and international relevance where applicable |
This Registry Object describes corporate governance at Québec provincial level. It focuses on Québec business corporations, the enterprise register and related provincial compliance, while recognising that federal corporate law, Canadian securities rules, stock-exchange requirements and sectoral regulation may apply separately to relevant entities.
Object Characteristics
| Market Maturity | Established and internationally connected. Québec corporate governance operates in a major market for aerospace, artificial intelligence, technology, life sciences, mining, energy, manufacturing, financial services, culture, infrastructure and cross-border trade. |
| Evidence Strength | High. The object is supported by enterprise-register records, articles, by-laws, shareholder and board records, annual updating declarations, financial statements, securities filings, audit evidence and market disclosures where relevant. |
| Standardisation Level | High. The Business Corporations Act, Civil Code, legal-publicity regime, enterprise register, accounting rules, audit standards and securities-law governance frameworks create substantial formalisation; shareholder agreements and private-company arrangements remain variable. |
| Cross-Border Intensity | High. Québec entities frequently participate in Canadian, North American and global aerospace, artificial intelligence, technology, mining, energy, investment, manufacturing and multinational-group structures. |
| Commercial Complexity | High. Complexity rises with public-company or reporting-issuer status, financial-services regulation, French-language obligations, venture capital, private equity, shareholder agreements, cross-border ownership, group financing, M&A, securities regulation and litigation exposure. |
Scope
| Covered Matters | Shareholder meetings and resolutions, director appointments and authority, directors’ and officers’ duties, articles, by-laws, unanimous shareholder agreements, board and committee structures, corporate records, conflicts, annual and current updating declarations, enterprise-register information, audit, internal control, reporting-issuer governance, securities-law overlap and cross-border group considerations. |
| Functional Boundary | The object covers the Québec legal governance architecture and operating practices through which a Québec business corporation or other registered enterprise is directed, managed, reported on, registered and held accountable. |
| Related but Not Primary | Tax planning, employment law, French-language compliance, privacy, intellectual property, accounting implementation, financial-services licensing, mining regulation, transaction execution, investment advice, insolvency practice and litigation may interact with governance but remain distinct professional functions. |
| Outside Scope | Marketing strategy, ordinary commercial activity, Québec public-sector governance and detailed corporate-law regimes in other Canadian provinces or foreign jurisdictions except where extraprovincial registration, group or regulatory overlap is relevant. |
Purpose and Primary Outcome
Corporate governance provides a structured framework for shareholder rights, board direction, director and officer authority, accountability and public registration. It supports valid corporate decisions under Québec law and constitutional documents, preserves evidence of material actions and enables shareholders, creditors, employees, regulators, auditors, investors and other stakeholders to assess how the corporation is managed and controlled.
| Purpose | To establish a workable relationship between shareholders, directors, the chair, chief executive officer, officers, committees, the Registraire des entreprises, auditors, securities regulators and other relevant governance functions. |
| Primary Outcome | A corporation with clear authority lines, valid procedures, accountable directors and officers, documented resolutions, maintained corporate records, current enterprise-register information, timely annual updating declarations and governance proportionate to its size, ownership, financing, market status and regulatory perimeter. |
Request Contexts
| Identity Pattern | Québec business corporation; Québec legal person; not-for-profit legal person; federal corporation registered in Québec; foreign corporation carrying on activities in Québec; holding company; venture-backed company; private equity portfolio company; financial-services company; reporting issuer; Québec corporation within a multinational group. |
| Business Event | Constitution, annual updating declaration, current updating declaration, director or officer appointment, shareholder agreement, share issuance, financing, acquisition, amalgamation, continuance, group restructuring, executive transition, public offering, governance review, audit, conflict review, enterprise-register update or corporate records remediation. |
| Typical User | Shareholders, directors, chairs, CEOs, CFOs, corporate secretaries, general counsel, investors, private equity sponsors, venture capital funds, auditors, compliance functions, reporting issuers, regulated firms and foreign parent companies. |
| Typical Scenario | A Québec artificial-intelligence company adopts a unanimous shareholder agreement to allocate investor and board approval rights; a corporation files an annual updating declaration with the Registraire des entreprises; a Canadian subsidiary documents board approval for group financing; or a reporting issuer coordinates Québec corporate governance with Autorité des marchés financiers and TSX requirements. |
Québec Characteristics
Québec combines a modern corporate statute with a civil-law private-law tradition and a detailed enterprise-register system. Its legal-publicity framework requires registered enterprises to update information annually even when no changes have occurred and requires current updating declarations if changes arise after the annual filing. Québec governance frequently intersects with French-language compliance, international trade, intellectual property, research and development, regulated industry and cross-border group arrangements.
| Corporation Governance | A Québec business corporation has a board of directors that administers the corporation’s affairs or supervises its management. Officers are appointed by directors and exercise authority allocated through by-laws, resolutions and delegated mandates, while shareholders exercise voting rights and approve matters reserved by statute, articles, by-laws or shareholder agreement. |
| Unanimous Shareholder Agreements | A unanimous shareholder agreement may restrict the powers of directors or transfer powers to shareholders. To the extent that a shareholder exercises a power normally held by directors, that shareholder may have the related rights, powers, duties and liabilities of a director. |
| Director Duties | Directors and officers must act with prudence, diligence, honesty and loyalty in the interest of the corporation. Québec corporate governance is also informed by the Civil Code of Québec and the corporation’s specific constitutional and contractual framework. |
| Enterprise Register Practice | All enterprises registered in the enterprise register must file an annual updating declaration during the prescribed period, whether or not changes are needed. If information changes after that filing, the enterprise must file a current updating declaration within the applicable statutory period. |
| Language Expectation | French is Québec’s official and common language for public administration, enterprise-register interactions and many business-facing communications. Corporate documents and contracts may require careful French-language analysis depending on context, parties, employees, consumers, public communications and applicable legislation. |
Key Authorities and Institutions
| Registraire des entreprises | Québec registrar responsible for the enterprise register and enterprise registration, initial declarations, annual updating declarations, current updating declarations, corrective declarations, name information and prescribed public enterprise information. Official information: Québec Enterprise Register. |
| Ministère de l’Emploi et de la Solidarité sociale | Québec ministry associated with the Registraire des entreprises and enterprise-registration services. It administers the online services used to update enterprise-register information through My Office. Official service information: Annual Updating Declaration. |
| Autorité des marchés financiers | Québec’s integrated financial-sector and securities regulator, relevant to reporting issuers, market participants, insurance, deposit institutions, derivatives, continuous disclosure, corporate governance and investor protection. Official website: lautorite.qc.ca. |
| Toronto Stock Exchange and Other Markets | TSX, TSX Venture Exchange and other trading venues may impose listing, disclosure, security-holder approval and governance expectations on Québec reporting issuers, together with Canadian securities-law obligations. |
| Office québécois de la langue française | Québec public body relevant to French-language obligations in commerce, work, public display and business communications. Language-law compliance may affect board policy, employment, documentation, public communications and operational governance. Official website: oqlf.gouv.qc.ca. |
| Independent Auditor | Independent audit function where audit is required or elected. Reporting issuers, financial institutions, insurers, larger groups and regulated entities may have additional audit, committee, internal-control and reporting requirements. |
Applicable Legislation and Rules
| Business Corporations Act | The principal framework for Québec business corporations, including constitution, articles, by-laws, shareholders, directors, officers, meetings, records, amalgamations, fundamental changes, shareholder agreements, director duties and corporate administration. Official source: Business Corporations Act. |
| Civil Code of Québec | Québec’s general private-law code, relevant to legal persons, contracts, obligations, property, security, civil liability, agency and other concepts that can interact with corporate governance and commercial arrangements. |
| Act respecting the legal publicity of enterprises | Establishes Québec enterprise-registration and legal-publicity requirements. A registrant must file an annual updating declaration during the regulatory period to confirm register information is accurate or state required changes. The obligation begins in the year after initial registration. Official source: Legal Publicity Act. |
| Regulation respecting the application of the Act respecting the legal publicity of enterprises | Sets annual updating-declaration periods. For a legal person required to file a fiscal return under Québec tax law, the period begins the day after taxation year-end and ends six months later. In other cases, the period generally begins 15 May and ends 15 November. |
| Québec Securities Act and CSA Instruments | Québec securities law and Canadian Securities Administrators instruments apply to reporting issuers and market participants. Relevant governance rules include continuous disclosure, proxy solicitation, audit committee, corporate governance disclosure, insider reporting and related-party transaction requirements. |
| French-Language, Financial and Sectoral Rules | The Charter of the French Language, AMF regulation, TSX requirements, financial-services rules, mining and resource requirements, privacy, employment, competition, anti-money-laundering, sanctions, environmental and other sectoral rules may affect governance depending on activity, securities status and regulatory perimeter. |
The applicable framework depends on incorporation statute, Québec registration, public or private status, reporting-issuer position, group structure, regulated activity, ownership, financing, articles, by-laws, unanimous shareholder agreements, language obligations and transaction context. Current Québec, Canadian federal and securities-law primary sources should be checked for entity-specific work.
Process Flow
| 1. Entity and Jurisdiction Mapping | Identify the incorporation statute, Québec enterprise number (NEQ), entity type, articles, by-laws, group structure, shareholders, directors, officers, enterprise-register record, reporting-issuer status, French-language position and regulated activity. |
| 2. Authority Allocation | Distinguish matters reserved to shareholders, the board, board committees, officers, shareholders under a unanimous shareholder agreement, lenders, investors under contractual rights, auditors and delegated management. |
| 3. Governance Framework | Establish or review articles, by-laws, unanimous shareholder agreement, board charter, schedule of matters reserved to the board, committee mandates, delegation of authority, director induction, conflict procedures, reporting arrangements and governance calendar. |
| 4. Meeting and Resolution Discipline | Prepare agendas, board papers, notices, attendance records, conflict declarations, minutes, written resolutions and shareholder resolutions in accordance with the Business Corporations Act, articles, by-laws and agreed governance procedures. |
| 5. Control and Reporting | Maintain financial oversight, risk and internal-control reporting, audit interaction, compliance arrangements, investor information, financial statements, French-language governance practices and reporting-issuer disclosure controls where applicable. |
| 6. Registry and Regulatory Filings | File annual, current, initial or corrective updating declarations and other prescribed submissions with the Registraire des entreprises. Complete AMF, TSX, federal, financial-services, mining, language or sectoral disclosures where applicable. |
| 7. Periodic Review | Review governance after changes in ownership, financing, directors, officers, corporate information, business activity, language obligations, group structure, reporting-issuer status, regulated activity, acquisitions, disputes or strategic direction. |
Decision Tree
START
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+-- Is the entity constituted, continued, amalgamated or registered in Québec?
| |
| +-- YES -> Identify incorporation statute, NEQ, articles, by-laws, enterprise-register record, ownership and board structure.
|
+-- Is the entity private, public, a reporting issuer or regulated?
| |
| +-- Private corporation -> Apply Business Corporations Act, articles, by-laws, shareholder arrangements and enterprise-register rules.
| +-- Corporation with unanimous shareholder agreement -> Identify restrictions on board powers and allocation of director duties or liabilities.
| +-- Reporting issuer or listed company -> Apply corporate law, AMF, CSA and TSX requirements in addition to registry obligations.
| +-- Regulated or French-language-sensitive business -> Identify AMF, OQLF, federal and sector-specific governance, risk and control requirements.
|
+-- Is a material decision proposed?
| |
| +-- Identify shareholder, board, committee, officer, lender or investor approval requirements.
| +-- Check articles, by-laws, unanimous shareholder agreement, statutory restrictions, conflicts and filing requirements.
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+-- Is a filing or information update triggered?
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+-- File annual updating declaration in the prescribed period, even if no information changes.
+-- File a current updating declaration if required information changes during the year.
Governance Timeline
| Constitution or Registration | The corporation is constituted, continued, amalgamated or registered with its corporate name, Québec enterprise number, articles, address, directors, initial share structure and other prescribed information. Governance documentation is adopted or completed following formation. |
| Initial Board Organisation | Directors confirm board leadership, appoint officers, adopt by-laws and authority arrangements, establish corporate records, approve banking and signing authorities and set a governance calendar. |
| Operating Year | The board meets and acts within its authority, receives management, finance, risk and compliance reports, manages conflicts, records decisions and ensures that material statutory or contractual actions are properly approved. |
| Annual Financial Cycle | Directors oversee preparation and approval of financial statements, arrange audit or review where required or elected and complete reporting-issuer, lender, tax, regulatory or other financial disclosures where applicable. |
| Annual Updating Declaration | Every registered enterprise files an annual updating declaration even where no changes are required. For legal persons required to file a Québec fiscal return, the period begins after taxation year-end and ends six months later; other legal persons generally file from 15 May to 15 November. |
| Current Updating Declaration | Where prescribed information changes after the annual declaration, the enterprise files a current updating declaration within the applicable statutory timeframe to keep the enterprise register current. |
| Material Event | Share issue, director or officer change, shareholder agreement, group restructuring, financing, acquisition, amalgamation, major contract, related-party transaction, reporting-issuer event, language-law development, shareholder dispute or regulatory change may require a governance review and prompt filings. |
Required and Core Documents
| Articles of Constitution, Amendment, Continuance or Amalgamation | Foundational constitutional filings that establish corporate name, share structure, restrictions, address, directors and other core Business Corporations Act matters. |
| By-laws | Set out internal governance, including director and officer authority, shareholder rights, meetings, voting, notice, indemnification, signing authority, transfer restrictions and other corporate procedures, subject to statute and articles. |
| Unanimous Shareholder Agreement | Where used, records agreed shareholder rights and may restrict board management authority, allocate decision rights, regulate voting, share transfers, funding, board nomination, exits, information rights and related responsibilities. |
| Corporate Records and Registers | Supports share ownership, transfers, voting, directors, officers, resolutions, financial records, disclosure and statutory compliance. The corporation maintains records required by the Business Corporations Act and related legislation. |
| Board Charter, Committee Mandates and Reserved Matters | Documents board responsibilities, matters reserved to directors, delegated officer authority, committee mandates, reporting protocols, control responsibilities and decision thresholds. |
| Director, Officer and Conflict Records | Includes appointment documentation, officer delegations, declarations of interest, conflict management, related-party approvals, indemnities, insurance arrangements and training records where relevant. |
| Board and Shareholder Minutes or Resolutions | Provides the formal record of board meetings, committee meetings, shareholder meetings, written resolutions, attendance, deliberation, interests and decisions. |
| Enterprise Register and Securities Filings | Includes initial, annual, current and corrective updating declarations, constitutional filings and, for reporting issuers, continuous disclosure, proxy materials, audit committee records, insider reports, market announcements and TSX filings. |
Cross-Border Relevance
| Recognition | A Québec corporation remains governed by the Business Corporations Act or other applicable Québec incorporation statute and its own constitutional documents even where it is foreign owned, part of an international group, financed abroad or subject to group-wide governance policies. |
| Foreign and Extraprovincial Enterprises | A business formed outside Québec may need registration in the enterprise register before carrying on activities in Québec. Its internal corporate governance is generally determined by the incorporation jurisdiction, while Québec registration, legal-publicity and local compliance duties may apply. |
| Foreign Owners | Foreign parents and investors may exercise rights under share ownership, articles, unanimous shareholder agreements or financing documents. They should distinguish those rights from the authority and statutory duties of Québec directors and officers. |
| Civil Law and Language Context | Québec’s civil-law system governs most private-law matters, while federal law and common-law concepts may remain relevant in specific areas. French-language requirements can affect corporate communications, work, consumer-facing materials, contracts and governance processes depending on the facts. |
| International Rules | Federal Canadian law, foreign securities laws, accounting standards, sanctions, anti-money-laundering rules, tax arrangements, privacy, competition law, trade and export controls, financing covenants and sectoral regulation may overlap with Québec corporate governance requirements. |
| Typical Risks | Treating parent approval as a substitute for valid board action; failing to align a unanimous shareholder agreement with articles and board practice; late annual updating declarations; inadequate enterprise-register updates; unclear delegated authority; conflicts not properly managed; and misalignment between Québec corporate governance, French-language obligations, foreign group policy and securities or regulatory requirements. |
Operating Constraints and Risks
| Director Duty Risk | Directors and officers must act with prudence, diligence, honesty and loyalty in the interest of the corporation. Parent, investor or shareholder direction does not generally remove these obligations. |
| Authority Risk | A matter may be decided without the shareholder, board, committee, officer, lender or investor approval required by law, the articles, by-laws, unanimous shareholder agreement, financing documents or reserved-matters framework. |
| Enterprise Register Risk | Late, incomplete or inaccurate annual or current updating declarations can result in public-record inaccuracies, compliance failures, enforcement exposure and transaction delay. Annual updating is required even if no information has changed. |
| Shareholder Agreement Risk | A unanimous shareholder agreement can alter board authority and transfer duties or liabilities to shareholders who exercise restricted director powers. Governance practice, board records and investor rights should be aligned with that agreement. |
| Language and Civil-Law Risk | French-language requirements and Québec civil-law concepts can affect governance documentation, operations, contracts, communications, employment arrangements, property and security. An English-language group standard may not be sufficient without Québec-specific review. |
| Reporting Issuer or Regulated Risk | Reporting issuers and regulated financial, insurance, mining, energy, technology or investment entities face layered corporate, AMF, CSA, TSX, audit, disclosure, internal-control, French-language and sectoral governance requirements. |
Costs and Fees
| Routine Administration | Driven by corporate type, enterprise-register filings, registered-office arrangements, corporate records, board activity, annual updating declaration preparation, financial statements, audit status and external legal, accounting or corporate-secretarial support. |
| Annual Registration Fees | Annual updating declarations are generally filed with the annual registration fee required under the Act respecting the legal publicity of enterprises, unless an exemption applies. The current fee depends on registrant type and filing method and should be verified directly with the Registraire des entreprises before filing. |
| Board and Investor Governance | Driven by board composition, meeting frequency, unanimous shareholder agreements, private equity or venture capital rights, committee structures, reporting depth, reporting-issuer or regulated status, French-language requirements, conflict procedures and transaction complexity. |
| Transformation Costs | Financing, group restructuring, M&A, amalgamation, continuance, public offering, cross-border reorganisation, governance redesign, language-law implementation, financial-services remediation, investigations, litigation, securities compliance and enterprise-register updates require more extensive professional work. |
Frequently Asked Questions
| What is the core governance model for a Québec business corporation? | A Québec business corporation generally operates through a board of directors. Directors administer the affairs of the corporation or supervise its management, appoint officers and retain collective responsibility for governance, subject to the Business Corporations Act, articles, by-laws and shareholder rights. |
| What is a unanimous shareholder agreement? | It is an agreement among all shareholders, or a declaration by a sole shareholder, that can restrict directors’ management powers or transfer powers to shareholders. Shareholders exercising the affected powers may assume corresponding director rights, powers, duties and liabilities to that extent. |
| When is a Québec annual updating declaration due? | Every enterprise registered in the enterprise register files annually during its prescribed period, even if no changes exist. For legal persons required to file a Québec fiscal return, the period starts after taxation year-end and ends six months later. Other legal persons generally file from 15 May to 15 November. |
| What happens if information changes after the annual declaration? | The enterprise should file a current updating declaration within the applicable statutory period to ensure information in the enterprise register remains current. A corrective declaration can be used to correct information in the register where appropriate. |
| Does Québec corporate law replace securities or TSX rules? | No. Québec corporate law governs provincial corporate matters and enterprise-register compliance. Reporting issuers and listed companies may also be subject to Autorité des marchés financiers, Canadian Securities Administrators, TSX and other Canadian or foreign regulatory requirements. |
Operational Considerations
Corporate governance records are ordinarily considered in relation to incorporation statute, Québec enterprise number, articles, by-laws, shareholder and unanimous shareholder agreements, group position, board composition, director and officer duties, annual-update due date, financial statements, audit status, reporting-issuer or regulated status, French-language obligations, financing and transaction context. The applicable framework may require review after material changes in ownership, directors, officers, share capital, address, financing, securities status, business activity, language obligations, regulatory position or group structure.
| Registry Considerations | Current Registraire des entreprises record and NEQ; articles, by-laws and unanimous shareholder agreement; shareholder and beneficial-ownership records; board, committee and officer appointments; director interests and conflict records; authority matrix and reserved matters; meeting and written-resolution records; annual and current updating declaration timetable; financial statements, audit and securities reporting cycle; AMF, TSX, OQLF and sectoral disclosures where relevant; Québec corporation responsibilities within a group; My Office access; and Canadian, French-language or cross-border regulatory requirements. |
Jurisdictional Expert
The Registry Position is separate from the editorial record. Participation does not alter the content, scope or conclusions of this jurisdictional reference.
| Registry Position ID | RE-CA-QC-CG-001 |
| Registry Position | Jurisdictional Expert — Corporate Governance Québec |
| Registry Availability | Open |
| Verification Status | No verified participant currently assigned to this registry position. |
| Coverage | Corporate governance in Québec, including Business Corporations Act compliance, board and shareholder governance, directors’ and officers’ duties, unanimous shareholder agreements, enterprise-register declarations, civil-law and French-language context, reporting-issuer obligations, regulated-sector relevance and cross-border group governance. |
| Registry Reference | CGR-CA-QC-CG-001-A Jurisdictional Expert Position |
| Contact Information | Registry position not yet assigned. |
Machine Layer
| Object DNA | corporate-governance quebec canada business-corporations-act civil-code act-respecting-legal-publicity-enterprises registraire-des-entreprises enterprise-register business-corporation board-of-directors directors-officers shareholders unanimous-shareholder-agreement annual-updating-declaration current-updating-declaration autorite-des-marches-financiers amf toronto-stock-exchange tsx french-language artificial-intelligence aerospace mining technology audit internal-controls cross-border |
| AI Retrieval Summary | Neutral subnational registry object explaining how corporate governance operates in Québec, including Business Corporations Act governance, shareholder and director authority, directors’ and officers’ duties, unanimous shareholder agreements, enterprise-register administration, annual and current updating declarations, civil-law and French-language context, securities and TSX overlap and cross-border considerations. |
| Entity Index | Québec Canada Business Corporations Act Civil Code of Québec Act respecting the legal publicity of enterprises Registraire des entreprises Québec Enterprise Register Autorité des marchés financiers Toronto Stock Exchange Office québécois de la langue française Business Corporation Board of Directors Officer Unanimous Shareholder Agreement Annual Updating Declaration |
| Machine Metadata | Registry rendering layer https://cgregistry.org/css/registry.css — Object ID CA-QC.CG.001 — Machine Reference CGR-CA-QC-CG-001-A — Internal Classification Business > Legal & Organisational Governance > Corporate Governance > Canada > Québec — Checksum 0xCG4217CAQC |