🇨🇦 Quebec Subdivision of Canada

AMF Quebec regulates crypto under provincial securities law. Cheap hydroelectric power attracted mining until 2018 moratorium on new crypto mining electricity contracts.

Overview

StatusLegal
Risk Score25/100 (Low Risk)
Regionnorth america
CurrencyCAD

Tax Information

Capital Gains (Personal)50% inclusion rate + provincial
Capital Gains (Corporate)Combined ~26.5%
VAT on CryptoNo
Staking TaxCRA issued interpretation 2024-1031821I7 (January 17, 2025): staking rewards on centralized platforms are income at fair market value when credited; depositing/staking itself is not a disposition. Taxed as business/income at 100% inclusion, not capital gains.
Airdrop TaxNo specific guidance

No crypto-specific tax guidance available.

Licensing & Registration

RequiredYes
RegulatorAutorité des marchés financiers (AMF) [provincial securities] + FINTRAC [federal AML/MSB]
FrameworkQuebec Securities Act (Loi sur les valeurs mobilières) + CSA Staff Notices (21-327, 21-332, 21-333) + PCMLTFA (federal MSB) + NI 31-103 (registration requirements)

Enforcement Activity

Level: Moderate

Enforcement focused on unlicensed operators and consumer protection

AML / KYC

KYC RequiredYes
Travel RuleYes
FATF MemberYes
FATF Statuscompliant
FATF BodyFATF
Suspicious-Activity ReportingYes

DeFi, Stablecoins & NFTs

Status: Unclear

No specific DeFi regulation

Stablecoins

Status: framework_enacted

Bill C-15 (Budget Implementation Act 2025) received Royal Assent on March 26, 2026. Bank of Canada designated as stablecoin regulator. All fiat-backed stablecoin issuers (domestic and foreign serving Canadians) must maintain full reserves in high-quality liquid assets, guarantee par redemption, and comply with Bank of Canada supervision. Framework expected to come into force 2027 after 12-18 months of regulatory development. Non-fiat-backed stablecoins remain under provincial/territorial securities regulators (including AMF Quebec). CSA Staff Notice 21-333 sets interim terms for value-referenced crypto assets on registered platforms.

NFTs

Status: no_rules

No specific NFT regulation

Mining

LegalYes
Electricity Cost$0.1/kWh
Renewable Energy20%
Infrastructuregood

Quebec has abundant hydroelectric power supporting mining operations with relatively low electricity costs. Infrastructure for data centers and internet connectivity is good.

Geopolitical Risk

Stabilitystable
SanctionsNo
Corruption Index74/100
Banking Accessopen
Sanctions Program ActiveYes

Risk Factors

Quebec, as part of Canada, benefits from stable political environment and strong rule of law. No international sanctions apply. Banking access for crypto businesses is generally open, though some capital controls exist at federal level.

Sources

Frequently Asked Questions

Is cryptocurrency legal in Quebec?

AMF Quebec regulates crypto under provincial securities law. Cheap hydroelectric power attracted mining until 2018 moratorium on new crypto mining electricity contracts.

What is the FATF status of Quebec?

Quebec is classified by FATF as: compliant.

Are VASPs licensed in Quebec?

Yes, licensing is required for VASPs.

What is the AML/KYC regime in Quebec?

KYC is mandatory for crypto businesses.

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Last reviewed: 2026-09-28 · Data source: Soken Crypto Legal Map

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