{"id":1801223,"date":"2026-07-13T16:47:22","date_gmt":"2026-07-13T14:47:22","guid":{"rendered":"https:\/\/lexpress-franchise.com\/fr-ca\/articles\/societe-en-nom-collectif\/"},"modified":"2026-07-13T16:20:43","modified_gmt":"2026-07-13T14:20:43","slug":"societe-en-nom-collectif","status":"publish","type":"post","link":"https:\/\/lexpress-franchise.com\/fr-ca\/articles\/societe-en-nom-collectif\/","title":{"rendered":"Ouvrir une soci\u00e9t\u00e9 en nom collectif (SENC) au Qu\u00e9bec en 2026 : comment faire ?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Se lancer en affaires \u00e0 deux ou \u00e0 plusieurs, mettre en commun ses forces et partager les risques : c&#8217;est la promesse de la soci\u00e9t\u00e9 en nom collectif (SENC), une soci\u00e9t\u00e9 de personnes cr\u00e9\u00e9e par un contrat entre associ\u00e9s. Ce guide fait le tour des conditions, des \u00e9tapes d&#8217;ouverture au Qu\u00e9bec et des points de vigilance, \u00e0 commencer par la responsabilit\u00e9 des associ\u00e9s, souvent sous-estim\u00e9e au moment du d\u00e9marrage.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-dots\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Au Qu\u00e9bec, quatre formes juridiques principales s&#8217;offrent \u00e0 un porteur de projet : le <a href=\"https:\/\/lexpress-franchise.com\/fr-ca\/articles\/travailleur-autonome\/\" target=\"_blank\" rel=\"noreferrer noopener\">travailleur autonome<\/a> (l&#8217;entreprise individuelle), la <strong>soci\u00e9t\u00e9 en nom collectif (SENC)<\/strong>, la soci\u00e9t\u00e9 en commandite et la <a href=\"https:\/\/lexpress-franchise.com\/fr-ca\/articles\/societe-par-actions\/\" target=\"_blank\" rel=\"noreferrer noopener\">soci\u00e9t\u00e9 par actions<\/a>. La SENC s\u00e9duit ceux qui veulent s&#8217;associer sans monter la structure lourde d&#8217;une compagnie. Encore faut-il comprendre ce qu&#8217;on signe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le mot d&#8217;ordre : bien s&#8217;entendre au d\u00e9part. Un projet \u00e0 plusieurs se joue autant sur la confiance que sur le contrat qui l&#8217;encadre.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-77e62716560d01563a7bf5962f4aa133\">Qu&#8217;est-ce qu&#8217;une soci\u00e9t\u00e9 en nom collectif (SENC) ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Une <strong>soci\u00e9t\u00e9 en nom collectif<\/strong> est un regroupement d&#8217;au moins <strong>deux personnes<\/strong>, les associ\u00e9s, qui exploitent ensemble une entreprise commune. Elle na\u00eet d&#8217;un <strong>contrat de soci\u00e9t\u00e9<\/strong> et porte un nom qui lui est propre.<\/p>\n\n\n<div class=\"lf-gut-blog-post-cta-efference\" style=\"border-color: var(--tertiary);\"><div class=\"lf-gut-blog-post-cta-efference__icon\" style=\"color: var(--tertiary);\"><svg class=\"icon-thumb-up\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"35\" height=\"35\" viewBox=\"0 0 48 48\" fill=\"none\" style=\"color: var(--tertiary);\"><path fill=\"currentColor\" d=\"M21.4998 4.89989L20.8499 4.13985L20.8474 4.14202L21.4998 4.89989ZM26.5397 4.89989L27.1922 4.14197L27.1842 4.13526L26.5397 4.89989ZM29.6998 7.62011L30.3547 6.86441L30.3522 6.86223L29.6998 7.62011ZM40.4197 18.3401L41.1776 17.6877L41.1754 17.6851L40.4197 18.3401ZM43.1398 21.5L43.8998 20.8501L43.8977 20.8476L43.1398 21.5ZM43.1398 26.54L43.8977 27.1924L43.9044 27.1845L43.1398 26.54ZM40.4197 29.6999L41.1754 30.3549L41.1776 30.3523L40.4197 29.6999ZM29.6998 40.4199L30.3521 41.1778L30.3547 41.1756L29.6998 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30.4314L22.0685 32.6714L23.291 31.0886L20.3911 28.8486L19.1685 30.4314ZM21.9726 32.5871C22.3408 32.9552 22.8395 33.1544 23.2304 33.2648C23.645 33.3819 24.0864 33.44 24.4598 33.44V31.44C24.2731 31.44 24.0145 31.4081 23.7741 31.3401C23.6565 31.3069 23.5592 31.2695 23.4859 31.233C23.4093 31.1948 23.3839 31.1699 23.3869 31.1729L21.9726 32.5871ZM24.4598 33.44H27.9998V31.44H24.4598V33.44ZM27.9998 33.44C28.799 33.44 29.5865 33.1456 30.2139 32.6881C30.842 32.2301 31.3818 31.5549 31.5899 30.7226L29.6496 30.2375C29.5777 30.5252 29.3675 30.83 29.0356 31.072C28.7031 31.3145 28.3205 31.44 27.9998 31.44V33.44ZM31.5701 30.7913L33.8101 23.9512L31.9094 23.3288L29.6694 30.1688L31.5701 30.7913ZM33.8025 23.9735C34.1312 23.0445 34.0165 22.0828 33.4742 21.3419C32.9352 20.6053 32.0571 20.2 31.0798 20.2V22.2C31.5024 22.2 31.7444 22.3647 31.8603 22.5231C31.973 22.6772 32.0483 22.9354 31.917 23.3064L33.8025 23.9735ZM31.0798 20.2H27.3398V22.2H31.0798V20.2ZM27.3398 20.2C27.3373 20.2 27.3416 20.1997 27.3504 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18.3583C14.1585 18.9183 13.9998 19.7102 13.9998 20.48H15.9998ZM16.8798 19.7H17.8198V17.7H16.8798V19.7ZM17.8198 19.7C18.3941 19.7 18.5477 19.8104 18.574 19.8344C18.5776 19.8376 18.6998 19.9386 18.6998 20.48H20.6998C20.6998 19.7014 20.532 18.9123 19.9205 18.3556C19.3318 17.8195 18.5455 17.7 17.8198 17.7V19.7ZM18.6998 20.48V29.6399H20.6998V20.48H18.6998ZM18.6998 29.6399C18.6998 30.1755 18.5805 30.2788 18.5752 30.2838C18.5511 30.3061 18.3996 30.4199 17.8198 30.4199V32.4199C18.56 32.4199 19.3484 32.2937 19.9343 31.751C20.539 31.191 20.6998 30.4043 20.6998 29.6399H18.6998ZM17.8198 30.4199H16.8798V32.4199H17.8198V30.4199ZM16.8798 30.4199C16.2914 30.4199 16.1424 30.3079 16.121 30.2883C16.1152 30.2829 16.0888 30.2593 16.0604 30.1704C16.0287 30.0714 15.9998 29.9055 15.9998 29.6399H13.9998C13.9998 30.4097 14.1585 31.2015 14.7685 31.7616C15.3571 32.302 16.1482 32.4199 16.8798 32.4199V30.4199Z\"\/><\/svg><\/div><span class=\"lf-gut-blog-post-cta-efference__title lf-transform-none\">Bon \u00e0 savoir<br><\/span><div class=\"lf-gut-blog-post-cta-efference__lede\">\n<div class=\"wp-block-lexpress-highlighted-text-v2 lf-gut-blog-post-cta-efference__lede\">\n<p class=\"wp-block-paragraph\">Le point juridique \u00e0 retenir : la SENC n&#8217;est <strong>pas une personne morale<\/strong>, contrairement \u00e0 la soci\u00e9t\u00e9 par actions. Elle dispose pourtant d&#8217;un si\u00e8ge social, d&#8217;un nom distinct et de la capacit\u00e9 d&#8217;agir en justice, c&#8217;est-\u00e0-dire de poursuivre et d&#8217;\u00eatre poursuivie. Dans les contrats qu&#8217;ils signent, les associ\u00e9s doivent identifier la soci\u00e9t\u00e9 par son nom suivi de la mention \u00ab <strong>S.E.N.C.<\/strong> \u00bb.<\/p>\n<\/div>\n<\/div><\/div>\n\n\n<h3 class=\"wp-block-heading\">Les trois conditions essentielles d&#8217;une SENC<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour qu&#8217;une soci\u00e9t\u00e9 en nom collectif existe r\u00e9ellement, trois \u00e9l\u00e9ments doivent \u00eatre r\u00e9unis. Sans eux, il n&#8217;y a pas de SENC aux yeux du droit qu\u00e9b\u00e9cois.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L&#8217;esprit de collaboration<\/strong> : la volont\u00e9 commune de s&#8217;associer et de travailler vers un m\u00eame but.<\/li>\n\n\n\n<li><strong>La mise en commun d&#8217;un apport<\/strong> : de l&#8217;argent, des biens, des connaissances ou du travail.<\/li>\n\n\n\n<li><strong>Le partage des b\u00e9n\u00e9fices et des pertes<\/strong> : chaque associ\u00e9 prend sa part des gains, mais aussi des reculs.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">SENC, SENCRL et soci\u00e9t\u00e9 en participation : quelles diff\u00e9rences ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Autour de la soci\u00e9t\u00e9 en nom collectif gravitent deux formes voisines qu&#8217;il vaut mieux ne pas confondre. La <strong>SENCRL<\/strong> (soci\u00e9t\u00e9 en nom collectif \u00e0 responsabilit\u00e9 limit\u00e9e) est r\u00e9serv\u00e9e \u00e0 certains professionnels membres d&#8217;un ordre, comme les avocats, les comptables ou les notaires. Elle limite la responsabilit\u00e9 d&#8217;un associ\u00e9 pour les fautes professionnelles commises par les autres.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La <strong>soci\u00e9t\u00e9 en participation<\/strong>, elle, est une forme de nom collectif qui n&#8217;a pas \u00e9t\u00e9 immatricul\u00e9e. C&#8217;est un statut par d\u00e9faut, souvent subi plut\u00f4t que choisi, avec des cons\u00e9quences lourdes sur la responsabilit\u00e9 des associ\u00e9s (nous y revenons plus bas).<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-860fb322ff5ac22df7c5810c4a7e3bb0\">Soci\u00e9t\u00e9 en nom collectif, entreprise individuelle ou soci\u00e9t\u00e9 par actions : quelle forme choisir ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le choix de la forme juridique d\u00e9pend d&#8217;abord du nombre de propri\u00e9taires et de votre tol\u00e9rance au risque. L&#8217;<strong>entreprise individuelle<\/strong> n&#8217;accueille qu&#8217;un seul propri\u00e9taire : d\u00e8s que vous \u00eates deux ou plus, elle est \u00e9cart\u00e9e. La <strong>SENC<\/strong> permet justement de s&#8217;associer, avec une gestion simple et peu co\u00fbteuse, mais au prix d&#8217;une responsabilit\u00e9 illimit\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La <strong>soci\u00e9t\u00e9 par actions<\/strong> (aussi appel\u00e9e compagnie) est, quant \u00e0 elle, une personne morale distincte de ses propri\u00e9taires. Elle prot\u00e8ge le patrimoine personnel, mais co\u00fbte plus cher et exige davantage de formalit\u00e9s. Rien n&#8217;emp\u00eache de d\u00e9buter en SENC, puis de s&#8217;incorporer plus tard, lorsque les revenus le justifient. Ce passage peut se faire au moyen d&#8217;un <strong>roulement fiscal<\/strong>, une op\u00e9ration qui r\u00e9duit, voire annule, l&#8217;impact fiscal du transfert des biens vers la nouvelle compagnie.<\/p>\n\n\n\n<table id=\"tablepress-624\" class=\"tablepress tablepress-id-624\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><strong>Crit\u00e8re<\/strong><\/th><th class=\"column-2\"><strong>Entreprise individuelle<\/strong><\/th><th class=\"column-3\"><strong>Soci\u00e9t\u00e9 en nom collectif (SENC)<\/strong><\/th><th class=\"column-4\"><strong>Soci\u00e9t\u00e9 par actions<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Nombre de propri\u00e9taires<\/td><td class=\"column-2\">Un seul<\/td><td class=\"column-3\">Deux ou plus<\/td><td class=\"column-4\">Un ou plusieurs<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Personnalit\u00e9 juridique<\/td><td class=\"column-2\">Aucune (confondue avec la personne)<\/td><td class=\"column-3\">Pas une personne morale<\/td><td class=\"column-4\">Personne morale distincte<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Responsabilit\u00e9<\/td><td class=\"column-2\">Illimit\u00e9e<\/td><td class=\"column-3\">Illimit\u00e9e et solidaire<\/td><td class=\"column-4\">Limit\u00e9e \u00e0 l&#8217;apport<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Co\u00fbt et complexit\u00e9<\/td><td class=\"column-2\">Faibles<\/td><td class=\"column-3\">Faibles \u00e0 mod\u00e9r\u00e9s<\/td><td class=\"column-4\">\u00c9lev\u00e9s<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">Fiscalit\u00e9<\/td><td class=\"column-2\">Revenus impos\u00e9s au particulier<\/td><td class=\"column-3\">Revenus impos\u00e9s \u00e0 chaque associ\u00e9<\/td><td class=\"column-4\">Impos\u00e9e comme entit\u00e9 distincte<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-624 from cache -->\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-26754bf10196c23de83d36f9c5096b4f\">Comment ouvrir une soci\u00e9t\u00e9 en nom collectif au Qu\u00e9bec ? Les \u00e9tapes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ouvrir une SENC suit un parcours assez balis\u00e9. Voici les quatre grandes \u00e9tapes, de la fondation \u00e0 l&#8217;obtention du num\u00e9ro d&#8217;entreprise.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1) R\u00e9diger le contrat de soci\u00e9t\u00e9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">C&#8217;est le document fondateur de la SENC. Il fixe les apports de chacun, le partage des profits et des pertes, les r\u00f4les et le mode de d\u00e9cision. Nous lui consacrons une section compl\u00e8te plus bas, tant il conditionne la bonne entente future entre associ\u00e9s.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2) Choisir et v\u00e9rifier le nom de la soci\u00e9t\u00e9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le nom doit \u00eatre en <strong>fran\u00e7ais<\/strong> et respecter la <strong>Charte de la langue fran\u00e7aise<\/strong>. Vous pouvez faire une recherche gratuite dans l&#8217;outil \u00ab Rechercher une entreprise au registre \u00bb pour v\u00e9rifier qu&#8217;il n&#8217;est pas d\u00e9j\u00e0 utilis\u00e9. La <strong>r\u00e9servation de nom<\/strong> est facultative : elle est valide <strong>90 jours<\/strong> et comporte des frais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rappel utile : le nom doit comporter la mention \u00ab S.E.N.C. \u00bb. Et attention, l&#8217;immatriculation d&#8217;une SENC ne <strong>prot\u00e8ge pas<\/strong> le nom. Seule la constitution en soci\u00e9t\u00e9 par actions accorde une protection sur une d\u00e9nomination.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3) Produire la d\u00e9claration d&#8217;immatriculation au REQ<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Une SENC constitu\u00e9e au Qu\u00e9bec est <strong>obligatoirement immatricul\u00e9e<\/strong> aupr\u00e8s du <a href=\"https:\/\/www.quebec.ca\/gouvernement\/ministeres-organismes\/registraire-entreprises\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Registraire des entreprises (REQ).<\/a> La d\u00e9claration d&#8217;immatriculation d&#8217;une soci\u00e9t\u00e9 de personnes doit \u00eatre produite dans les <strong>60 jours<\/strong> suivant le d\u00e9but des activit\u00e9s. Cette formalit\u00e9 se fait en ligne, \u00e0 m\u00eame le service du Registraire.<\/p>\n\n\n<div class=\"lf-gut-blog-post-cta-efference\" style=\"border-color: #fcb900;\"><div class=\"lf-gut-blog-post-cta-efference__icon\" style=\"color: #fcb900;\"><svg class=\"icon-thumb-up\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"35\" height=\"35\" viewBox=\"0 0 48 48\" fill=\"none\" style=\"color: #fcb900;\"><path fill=\"currentColor\" d=\"M21.4998 4.89989L20.8499 4.13985L20.8474 4.14202L21.4998 4.89989ZM26.5397 4.89989L27.1922 4.14197L27.1842 4.13526L26.5397 4.89989ZM29.6998 7.62011L30.3547 6.86441L30.3522 6.86223L29.6998 7.62011ZM40.4197 18.3401L41.1776 17.6877L41.1754 17.6851L40.4197 18.3401ZM43.1398 21.5L43.8998 20.8501L43.8977 20.8476L43.1398 21.5ZM43.1398 26.54L43.8977 27.1924L43.9044 27.1845L43.1398 26.54ZM40.4197 29.6999L41.1754 30.3549L41.1776 30.3523L40.4197 29.6999ZM29.6998 40.4199L30.3521 41.1778L30.3547 41.1756L29.6998 40.4199ZM26.5397 43.1399L27.1896 43.8999L27.1921 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19.7H17.8198V17.7H16.8798V19.7ZM17.8198 19.7C18.3941 19.7 18.5477 19.8104 18.574 19.8344C18.5776 19.8376 18.6998 19.9386 18.6998 20.48H20.6998C20.6998 19.7014 20.532 18.9123 19.9205 18.3556C19.3318 17.8195 18.5455 17.7 17.8198 17.7V19.7ZM18.6998 20.48V29.6399H20.6998V20.48H18.6998ZM18.6998 29.6399C18.6998 30.1755 18.5805 30.2788 18.5752 30.2838C18.5511 30.3061 18.3996 30.4199 17.8198 30.4199V32.4199C18.56 32.4199 19.3484 32.2937 19.9343 31.751C20.539 31.191 20.6998 30.4043 20.6998 29.6399H18.6998ZM17.8198 30.4199H16.8798V32.4199H17.8198V30.4199ZM16.8798 30.4199C16.2914 30.4199 16.1424 30.3079 16.121 30.2883C16.1152 30.2829 16.0888 30.2593 16.0604 30.1704C16.0287 30.0714 15.9998 29.9055 15.9998 29.6399H13.9998C13.9998 30.4097 14.1585 31.2015 14.7685 31.7616C15.3571 32.302 16.1482 32.4199 16.8798 32.4199V30.4199Z\"\/><\/svg><\/div><p class=\"lf-gut-blog-post-cta-efference__title lf-transform-none\">Bon \u00e0 savoir :<\/p><div class=\"lf-gut-blog-post-cta-efference__lede\">\n<div class=\"wp-block-lexpress-highlighted-text-v2 lf-gut-blog-post-cta-efference__lede\">\n<p class=\"wp-block-paragraph\">Depuis le <strong>1er juin 2025<\/strong>, les entreprises comptant de <strong>5 \u00e0 24 salari\u00e9s<\/strong> doivent d\u00e9clarer, lors de leur d\u00e9claration d&#8217;immatriculation ou de leur d\u00e9claration initiale, la proportion de leurs salari\u00e9s qui ne sont pas en mesure de communiquer en fran\u00e7ais au travail. Une obligation li\u00e9e \u00e0 la francisation \u00e0 garder en t\u00eate si votre SENC embauche d\u00e8s le d\u00e9part.<\/p>\n<\/div>\n<\/div><\/div>\n\n\n<h3 class=\"wp-block-heading\">4) Payer les frais et obtenir son NEQ<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Des frais s&#8217;appliquent au d\u00e9p\u00f4t de la d\u00e9claration d&#8217;immatriculation. Ils sont index\u00e9s chaque ann\u00e9e, d&#8217;o\u00f9 l&#8217;int\u00e9r\u00eat de consulter la <a href=\"https:\/\/www.quebec.ca\/entreprises-et-travailleurs-autonomes\/tarifs-registraire-entreprises\/tous-tarifs\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">page des tarifs du Registraire<\/a> avant de d\u00e9poser. Le paiement doit parvenir au REQ dans les <strong>10 jours ouvrables<\/strong> suivant la transmission de la demande.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une fois la demande conforme et pay\u00e9e, le Registraire immatricule la soci\u00e9t\u00e9 et lui attribue un <strong>num\u00e9ro d&#8217;entreprise du Qu\u00e9bec (NEQ)<\/strong>, puis d\u00e9pose la d\u00e9claration au registre. Il reste ensuite \u00e0 s&#8217;inscrire \u00e0 la <strong>TPS<\/strong> et \u00e0 la <strong>TVQ<\/strong> si le seuil de revenus est atteint, et \u00e0 obtenir les permis propres \u00e0 votre activit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-8d19cc806c87192dde423f32fa0cecad\">Le contrat de soci\u00e9t\u00e9 : le document cl\u00e9 de votre SENC<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le contrat de soci\u00e9t\u00e9 \u00e9tablit les r\u00e8gles du jeu entre associ\u00e9s. Il pr\u00e9cise l&#8217;apport de chacun, le partage des profits et des pertes, les r\u00f4les et responsabilit\u00e9s, le mode de prise de d\u00e9cision, ainsi que les r\u00e8gles de d\u00e9part, de retrait, de d\u00e9c\u00e8s et de dissolution. Autrement dit, il anticipe les moments o\u00f9 les choses se compliquent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce contrat peut \u00eatre <strong>verbal ou \u00e9crit<\/strong>. Mais un contrat \u00e9crit est fortement recommand\u00e9 : \u00e0 d\u00e9faut de pr\u00e9visions claires, c&#8217;est le <strong>Code civil du Qu\u00e9bec<\/strong> qui r\u00e9gira la soci\u00e9t\u00e9, avec des r\u00e8gles qui ne correspondent pas toujours \u00e0 vos intentions.<\/p>\n\n\n<div class=\"lf-gut-blog-post-cta-efference\" style=\"border-color: #9b51e0;\"><div class=\"lf-gut-blog-post-cta-efference__icon\" style=\"color: #9b51e0;\"><svg class=\"icon-thumb-up\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"35\" height=\"35\" viewBox=\"0 0 48 48\" fill=\"none\" style=\"color: #9b51e0;\"><path fill=\"currentColor\" d=\"M21.4998 4.89989L20.8499 4.13985L20.8474 4.14202L21.4998 4.89989ZM26.5397 4.89989L27.1922 4.14197L27.1842 4.13526L26.5397 4.89989ZM29.6998 7.62011L30.3547 6.86441L30.3522 6.86223L29.6998 7.62011ZM40.4197 18.3401L41.1776 17.6877L41.1754 17.6851L40.4197 18.3401ZM43.1398 21.5L43.8998 20.8501L43.8977 20.8476L43.1398 21.5ZM43.1398 26.54L43.8977 27.1924L43.9044 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32.4199V30.4199Z\"\/><\/svg><\/div><p class=\"lf-gut-blog-post-cta-efference__title lf-transform-none\">Le conseil de la r\u00e9daction<br><\/p><div class=\"lf-gut-blog-post-cta-efference__lede\">\n<div class=\"wp-block-lexpress-highlighted-text-v2 lf-gut-blog-post-cta-efference__lede\">\n<p class=\"wp-block-paragraph\">Faites r\u00e9diger ou relire votre contrat de soci\u00e9t\u00e9 par un <strong>avocat<\/strong> ou un <strong>notaire<\/strong>, surtout si l&#8217;activit\u00e9 est complexe ou si les apports des associ\u00e9s sont in\u00e9gaux. Quelques centaines de dollars au d\u00e9part \u00e9vitent des litiges qui co\u00fbtent bien plus cher, en argent comme en relations !<\/p>\n<\/div>\n<\/div><\/div>\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-3afa8e7e878c680573c0ac3cb3050c46\">Quelle est la responsabilit\u00e9 des associ\u00e9s dans une SENC ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C&#8217;est le point de vigilance majeur de cette forme juridique. Chaque associ\u00e9 est responsable des dettes de la soci\u00e9t\u00e9, et cette responsabilit\u00e9 est <strong>solidaire<\/strong>. Concr\u00e8tement, un associ\u00e9 peut \u00eatre tenu de payer <strong>toutes<\/strong> les dettes de la SENC, y compris celles qui d\u00e9coulent des actes de ses associ\u00e9s, m\u00eame sans faute personnelle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La responsabilit\u00e9 personnelle est donc <strong>illimit\u00e9e<\/strong> : votre patrimoine personnel, incluant vos biens, peut \u00eatre expos\u00e9 si l&#8217;entreprise manque d&#8217;argent. Deux r\u00e9flexes s&#8217;imposent : souscrire une <strong>assurance responsabilit\u00e9<\/strong> adapt\u00e9e, et bien immatriculer la SENC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce dernier point n&#8217;est pas anodin. Une SENC non immatricul\u00e9e est consid\u00e9r\u00e9e comme une <strong>soci\u00e9t\u00e9 en participation<\/strong>. Dans ce cas, les cr\u00e9anciers peuvent saisir directement les biens personnels des associ\u00e9s, sans devoir d&#8217;abord se partager ceux de la soci\u00e9t\u00e9. N\u00e9gliger l&#8217;immatriculation, c&#8217;est donc aggraver son propre risque.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-c42429e6dd1ac37031335348a67852f3\">Comment fonctionne la fiscalit\u00e9 d&#8217;une soci\u00e9t\u00e9 en nom collectif ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La SENC ne paie <strong>pas d&#8217;imp\u00f4t<\/strong> en tant que telle : elle n&#8217;est pas une entit\u00e9 fiscale distincte. Ce sont les associ\u00e9s qui d\u00e9clarent chacun leur part des b\u00e9n\u00e9fices, ou des pertes, dans leur propre <strong>d\u00e9claration de revenus personnelle<\/strong>, \u00e0 la fois \u00e0 <strong>Revenu Qu\u00e9bec<\/strong> et \u00e0 l&#8217;<strong>Agence du revenu du Canada<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce mode d&#8217;imposition offre des avantages concrets. Les associ\u00e9s b\u00e9n\u00e9ficient des <strong>cr\u00e9dits d&#8217;imp\u00f4t r\u00e9serv\u00e9s aux particuliers<\/strong> et peuvent d\u00e9duire les d\u00e9penses de l&#8217;entreprise, comme les frais de d\u00e9placement ou l&#8217;achat de mat\u00e9riel. En revanche, si les revenus deviennent \u00e9lev\u00e9s, l&#8217;imposition au taux des particuliers peut finir par co\u00fbter plus cher que celle d&#8217;une soci\u00e9t\u00e9 par actions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, les autorit\u00e9s fiscales peuvent tout de m\u00eame exiger de la SENC une <strong>d\u00e9claration de renseignements<\/strong> (le formulaire TP-600 \u00e0 Revenu Qu\u00e9bec), accompagn\u00e9e de relev\u00e9s remis aux associ\u00e9s. Et n&#8217;oubliez pas les taxes : la <strong>TPS (5 %)<\/strong> et la <strong>TVQ (9,975 %)<\/strong> s&#8217;appliquent d\u00e8s que le seuil d&#8217;inscription est franchi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-23a770f8cc2d2ae5cc63531fd62aea88\">Avantages et inconv\u00e9nients de la soci\u00e9t\u00e9 en nom collectif<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avant de vous lancer, mettez en balance ce que la SENC vous apporte et ce qu&#8217;elle vous fait porter. Le tableau suivant r\u00e9sume les principaux arguments, pour et contre.<\/p>\n\n\n<div class=\"lc-gut-blog-post-advantages\" style=\"--color: #7BD395;\"><img decoding=\"async\" class=\"lc-gut-blog-post-advantages__illustration\" src=\"\/wp-content\/uploads\/2025\/08\/50cd7558f896a7c0b1b2afd52e51bf4b8820fa65.png\" alt=\"Illustration\" \/><h2 class=\"lc-gut-blog-post-advantages__heading\">Les avantages de la SENC<\/h2><ul class=\"lc-gut-blog-post-advantages__content\"><li>Simple et peu co\u00fbteuse \u00e0 cr\u00e9er et \u00e0 g\u00e9rer, compar\u00e9e \u00e0 la soci\u00e9t\u00e9 par actions<\/li><li>Aucun capital de d\u00e9part obligatoire<\/li><li>Mise en commun d&#8217;expertises et de ressources compl\u00e9mentaires<\/li><li>Fiscalit\u00e9 au niveau des particuliers, avec cr\u00e9dits d&#8217;imp\u00f4t et d\u00e9ductions de d\u00e9penses<\/li><li>Un bon v\u00e9hicule pour deux travailleurs autonomes qui d\u00e9cident de s&#8217;associer<\/li><\/ul><\/div>\n\n<div class=\"lc-gut-blog-post-advantages\" style=\"--color: #FF8175;\"><img decoding=\"async\" class=\"lc-gut-blog-post-advantages__illustration\" src=\"\/wp-content\/uploads\/2025\/08\/3397a82f727336fac87316297f56be69c2fcafd7.png\" alt=\"Illustration\" \/><h2 class=\"lc-gut-blog-post-advantages__heading\">Les inconv\u00e9nients de la SENC<\/h2><ul class=\"lc-gut-blog-post-advantages__content\"><li>Responsabilit\u00e9 personnelle illimit\u00e9e et solidaire des associ\u00e9s<\/li><li>Absence d&#8217;avantages sociaux pour les associ\u00e9s<\/li><li>D\u00e9cisions souvent \u00e0 l&#8217;unanimit\u00e9 et risque de conflits<\/li><li>Le d\u00e9part, le d\u00e9c\u00e8s ou la faillite d&#8217;un associ\u00e9 peut entra\u00eener la dissolution, sauf pr\u00e9vision au contrat<\/li><li>Financement parfois plus difficile \u00e0 obtenir qu&#8217;avec une soci\u00e9t\u00e9 par actions<\/li><\/ul><\/div>\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-d89973368b0f955d5061fc2aa82f6a82\">Se faire accompagner pour ouvrir sa SENC au Qu\u00e9bec<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ouvrir une soci\u00e9t\u00e9 en nom collectif reste une d\u00e9marche accessible, mais quelques bons appuis font toute la diff\u00e9rence. Le <a href=\"https:\/\/www.quebec.ca\/entreprises-et-travailleurs-autonomes\/demarrer-entreprise\/service-demarrer-entreprise\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">service en ligne \u00ab D\u00e9marrer une entreprise \u00bb<\/a> du gouvernement du Qu\u00e9bec vous guide pas \u00e0 pas dans les formalit\u00e9s. Pour le contrat de soci\u00e9t\u00e9, un <strong>avocat<\/strong> ou un <strong>notaire<\/strong> vous \u00e9vitera des angles morts, tandis qu&#8217;un <strong>comptable<\/strong> ou un <strong>CPA<\/strong> vous aidera \u00e0 structurer la fiscalit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les cas simples, les services d&#8217;immatriculation en ligne du Registraire suffisent amplement. Un dernier conseil : investissez dans un bon contrat de soci\u00e9t\u00e9 d\u00e8s le d\u00e9part. C&#8217;est le meilleur rempart contre les conflits, et l&#8217;assurance de vous lancer \u00e0 plusieurs sur des bases solides.<\/p>\n\n\n<div class=\"lf-gut-blog-post-cta-efference\" style=\"border-color: var(--primary);\"><div class=\"lf-gut-blog-post-cta-efference__icon\" style=\"color: var(--primary);\"><svg class=\"icon-thumb-up\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"35\" height=\"35\" viewBox=\"0 0 48 48\" fill=\"none\" style=\"color: var(--primary);\"><path fill=\"currentColor\" d=\"M21.4998 4.89989L20.8499 4.13985L20.8474 4.14202L21.4998 4.89989ZM26.5397 4.89989L27.1922 4.14197L27.1842 4.13526L26.5397 4.89989ZM29.6998 7.62011L30.3547 6.86441L30.3522 6.86223L29.6998 7.62011ZM40.4197 18.3401L41.1776 17.6877L41.1754 17.6851L40.4197 18.3401ZM43.1398 21.5L43.8998 20.8501L43.8977 20.8476L43.1398 21.5ZM43.1398 26.54L43.8977 27.1924L43.9044 27.1845L43.1398 26.54ZM40.4197 29.6999L41.1754 30.3549L41.1776 30.3523L40.4197 29.6999ZM29.6998 40.4199L30.3521 41.1778L30.3547 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17.8179 14.7685 18.3583C14.1585 18.9183 13.9998 19.7102 13.9998 20.48H15.9998ZM16.8798 19.7H17.8198V17.7H16.8798V19.7ZM17.8198 19.7C18.3941 19.7 18.5477 19.8104 18.574 19.8344C18.5776 19.8376 18.6998 19.9386 18.6998 20.48H20.6998C20.6998 19.7014 20.532 18.9123 19.9205 18.3556C19.3318 17.8195 18.5455 17.7 17.8198 17.7V19.7ZM18.6998 20.48V29.6399H20.6998V20.48H18.6998ZM18.6998 29.6399C18.6998 30.1755 18.5805 30.2788 18.5752 30.2838C18.5511 30.3061 18.3996 30.4199 17.8198 30.4199V32.4199C18.56 32.4199 19.3484 32.2937 19.9343 31.751C20.539 31.191 20.6998 30.4043 20.6998 29.6399H18.6998ZM17.8198 30.4199H16.8798V32.4199H17.8198V30.4199ZM16.8798 30.4199C16.2914 30.4199 16.1424 30.3079 16.121 30.2883C16.1152 30.2829 16.0888 30.2593 16.0604 30.1704C16.0287 30.0714 15.9998 29.9055 15.9998 29.6399H13.9998C13.9998 30.4097 14.1585 31.2015 14.7685 31.7616C15.3571 32.302 16.1482 32.4199 16.8798 32.4199V30.4199Z\"\/><\/svg><\/div><span class=\"lf-gut-blog-post-cta-efference__title lf-transform-none\">\u00c0 lire aussi :<br><\/span><div class=\"lf-gut-blog-post-cta-efference__lede\">\n<div class=\"wp-block-lexpress-highlighted-text-v2 lf-gut-blog-post-cta-efference__lede\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/lexpress-franchise.com\/fr-ca\/articles\/plan-affaires\/\">Comment cr\u00e9er son plan d\u2019affaires en 2026 ? \u00c9tapes, conseils et financement pour le march\u00e9 qu\u00e9b\u00e9cois<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/lexpress-franchise.com\/fr-ca\/articles\/ouvrir-franchise-quebec\/\" target=\"_blank\" rel=\"noreferrer noopener\">Comment ouvrir une franchise au Qu\u00e9bec&nbsp;? Le guide complet <\/a><\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>\n\n\n        <div class=\"lf-gut-faq-v2-block\">\n                            <h2                    class=\"lf-gut-faq-v2-block__title\"\n                    style=\"text-transform: none;\"\n                >\n                    FAQ &#8211; Vos questions fr\u00e9quentes sur la soci\u00e9t\u00e9 en nom collectif (SENC)                <\/h2>\n                        \n\n<div class=\"wp-block-lexpress-faq-v2-item lf-gut-faq-v2-block__item\"><h3 class=\"lf-gut-faq-v2-block__question-wrapper\"><button class=\"lf-gut-faq-v2-block__question\" type=\"button\" aria-expanded=\"false\" data-target=\".lf-gut-answer-yj4obehx4\"><span class=\"lf-gut-faq-v2-block__question-text\">Faut-il obligatoirement un contrat de soci\u00e9t\u00e9 \u00e9crit pour une SENC ?<\/span><span class=\"lf-gut-faq-v2-block__question-icon\"><img loading=\"lazy\" class=\"icon-thumb-up\" src=\"https:\/\/feb26.lexpress-franchise.com\/wp-content\/uploads\/2026\/06\/i-chevron-white.svg\" alt=\"\" width=\"16\" height=\"16\" decoding=\"async\"\/><\/span><\/button><\/h3><div class=\"lf-gut-faq-v2-block__answer lf-gut-faq-v2-answer-yj4obehx4lf-gut-answer-yj4obehx4\">\n<p class=\"wp-block-paragraph\">Non. Le contrat de soci\u00e9t\u00e9 peut \u00eatre verbal. Un contrat \u00e9crit est toutefois fortement recommand\u00e9, car \u00e0 d\u00e9faut de pr\u00e9visions claires, c&#8217;est le Code civil du Qu\u00e9bec qui r\u00e9gira la soci\u00e9t\u00e9, avec des r\u00e8gles qui ne correspondent pas toujours aux intentions des associ\u00e9s.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-lexpress-faq-v2-item lf-gut-faq-v2-block__item\"><h3 class=\"lf-gut-faq-v2-block__question-wrapper\"><button class=\"lf-gut-faq-v2-block__question\" type=\"button\" aria-expanded=\"false\" data-target=\".lf-gut-answer-4jj167qio\"><span class=\"lf-gut-faq-v2-block__question-text\">Une SENC doit-elle obligatoirement \u00eatre immatricul\u00e9e ?<\/span><span class=\"lf-gut-faq-v2-block__question-icon\"><img loading=\"lazy\" class=\"icon-thumb-up\" src=\"https:\/\/feb26.lexpress-franchise.com\/wp-content\/uploads\/2026\/06\/i-chevron-white.svg\" alt=\"\" width=\"16\" height=\"16\" decoding=\"async\"\/><\/span><\/button><\/h3><div class=\"lf-gut-faq-v2-block__answer lf-gut-faq-v2-answer-4jj167qiolf-gut-answer-4jj167qio\">\n<p class=\"wp-block-paragraph\">Oui. Une soci\u00e9t\u00e9 en nom collectif constitu\u00e9e au Qu\u00e9bec doit \u00eatre immatricul\u00e9e au Registraire des entreprises, dans les 60 jours suivant le d\u00e9but des activit\u00e9s. Sans immatriculation, elle est consid\u00e9r\u00e9e comme une soci\u00e9t\u00e9 en participation, ce qui expose davantage les biens personnels des associ\u00e9s.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-lexpress-faq-v2-item lf-gut-faq-v2-block__item\"><h3 class=\"lf-gut-faq-v2-block__question-wrapper\"><button class=\"lf-gut-faq-v2-block__question\" type=\"button\" aria-expanded=\"false\" data-target=\".lf-gut-answer-x3gtgduoh\"><span class=\"lf-gut-faq-v2-block__question-text\">Peut-on transformer une soci\u00e9t\u00e9 en nom collectif en soci\u00e9t\u00e9 par actions ?<\/span><span class=\"lf-gut-faq-v2-block__question-icon\"><img loading=\"lazy\" class=\"icon-thumb-up\" src=\"https:\/\/feb26.lexpress-franchise.com\/wp-content\/uploads\/2026\/06\/i-chevron-white.svg\" alt=\"\" width=\"16\" height=\"16\" decoding=\"async\"\/><\/span><\/button><\/h3><div class=\"lf-gut-faq-v2-block__answer lf-gut-faq-v2-answer-x3gtgduohlf-gut-answer-x3gtgduoh\">\n<p class=\"wp-block-paragraph\">Oui. Les associ\u00e9s peuvent s&#8217;incorporer, c&#8217;est-\u00e0-dire constituer une soci\u00e9t\u00e9 par actions pour exploiter leur entreprise. Ce passage se fait souvent au moyen d&#8217;un roulement fiscal, qui r\u00e9duit ou annule l&#8217;impact fiscal du transfert des biens vers la nouvelle compagnie.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-lexpress-faq-v2-item lf-gut-faq-v2-block__item\"><h3 class=\"lf-gut-faq-v2-block__question-wrapper\"><button class=\"lf-gut-faq-v2-block__question\" type=\"button\" aria-expanded=\"false\" data-target=\".lf-gut-answer-ed8t1sdkf\"><span class=\"lf-gut-faq-v2-block__question-text\">Combien d&#8217;associ\u00e9s faut-il pour cr\u00e9er une SENC ?<\/span><span class=\"lf-gut-faq-v2-block__question-icon\"><img loading=\"lazy\" class=\"icon-thumb-up\" src=\"https:\/\/feb26.lexpress-franchise.com\/wp-content\/uploads\/2026\/06\/i-chevron-white.svg\" alt=\"\" width=\"16\" height=\"16\" decoding=\"async\"\/><\/span><\/button><\/h3><div class=\"lf-gut-faq-v2-block__answer lf-gut-faq-v2-answer-ed8t1sdkflf-gut-answer-ed8t1sdkf\">\n<p class=\"wp-block-paragraph\">Au moins deux personnes. La soci\u00e9t\u00e9 en nom collectif suppose un regroupement d&#8217;au moins deux associ\u00e9s qui exploitent une entreprise commune, dans un esprit de collaboration et avec un partage des b\u00e9n\u00e9fices et des pertes.<\/p>\n<\/div><\/div>\n\n        <\/div>\n\n        ","protected":false},"excerpt":{"rendered":"<p>Se lancer en affaires \u00e0 deux ou \u00e0 plusieurs, mettre en commun ses forces et partager les risques : c&#8217;est la promesse de la soci\u00e9t\u00e9 en nom collectif (SENC), une soci\u00e9t\u00e9 de personnes cr\u00e9\u00e9e par un contrat entre associ\u00e9s. Ce guide fait le tour des conditions, des \u00e9tapes d&#8217;ouverture au Qu\u00e9bec et des points de [&hellip;]<\/p>\n","protected":false},"author":889,"featured_media":1801295,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Comment ouvrir une soci\u00e9t\u00e9 en nom collectif au Qu\u00e9bec ?","_seopress_titles_desc":"Ouvrir une soci\u00e9t\u00e9 en nom collectif (SENC) au Qu\u00e9bec : conditions, contrat de soci\u00e9t\u00e9, immatriculation, responsabilit\u00e9 des associ\u00e9s et fiscalit\u00e9. 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