Summary of Filing Requirements for Returns - Québec
Information for Users of Software for Generating Corporation Income Tax Forms
Before using a software program, you must make sure that the developer has obtained an authorization number for the reproduction of forms from Revenu Québec. This number must appear in the upper right-hand corner of the following forms:
- Sommaire des champs à saisir des déclarations des sociétés (form COR-17.W)
- Sommaire des champs à saisir du formulaire CO-130.A (form COR-17.X)
- Sommaire des champs à saisir du formulaire CO-771.1.3 (form COR-17.Y)
- Sommaire des champs à saisir du formulaire CO-1137.E (form COR-17.Z)
The number must also appear in the upper right-hand corner of the first page of:
- Déclaration de revenus des sociétés (form CO-17); or
- Déclaration de revenus et de renseignements des sociétés sans but lucratif (form CO-17.SP); and
- certain related forms.
A list of authorized software is provided on our website, under Online Services, Forms and Publications.
Since Revenu Québec does not verify whether the software complies with all legal provisions and does not check the accuracy of all the calculations and data transfers, it cannot be held responsible for programming errors in the calculation of income tax and contributions payable. You and the software developer are responsible for the correct use of the software and for any omission or inaccuracy in the information provided.
Software developers update their products regularly. Make sure that you have the most recent version of the software.
Please note that Revenu Québec requires corporations established in Québec to file the final versions of the following documents in French: forms COR-17.W, COR-17.X, COR-17.Y, COR-17.Z, CO-17 and CO-17.SP, related forms and the complete financial statements, including any notes.
1 Definition
Computer-generated form
A form that is produced using computer software and that has the same content and general presentation as the form developed and published by Revenu Québec.
2 Filing online
2.1 Requirements
Corporations must file their income tax returns online where their gross income exceeds $1 million. Insurance corporations, non-resident corporations and corporations that file their returns in a functional currency (i.e., in a currency other than Canadian dollars) are exempt from this obligation. Corporations that do not comply with this requirement are liable to a penalty of $1,000.
Most software authorized by Revenu Québec allows you to file the income tax return and its related forms online, using the services available in My Account for businesses. Filing online has several advantages, including:
- acknowledgement when documents are received;
- quicker processing;
- online consultation of notices of assessment.
Note that corporations, other than insurance corporations, can now file amended income tax returns online.
Important
No software authorized by Revenu Québec allows a corporation to make a voluntary disclosure online to rectify its tax situation.
2.2 Filing
A tax return may be filed online by a corporation’s authorized representative or by a tax preparer.
Authorized representatives
A corporation’s authorized representative has to register the corporation for My Account for businesses to be able to file a tax return online using authorized software.
Tax preparers
Tax preparers that file more than 10 corporation income tax returns are required to file online and are subject to a penalty if they do not.
A tax preparer can file a corporation’s income tax returns using authorized software and the preparer’s clicSÉQUR user code, the corporation’s clicSÉQUR user code or the preparer’s NetFile Québec access code.
2.2.1 ClicSÉQUR
Preparers registered with clicSÉQUR can use their user code or the corporation’s user code to file a corporation’s income tax return.
If a preparer is not already registered for clicSÉQUR, the preparer can register using Revenu Québec’s online services. To finalize registration, the preparer must also mail form LEW-1-V, clicSÉQUR and Services Offered by Government Departments and Agencies: Application for Registration, to Revenu Québec.
To register as the person responsible for online services for the corporation, the preparer must also send Revenu Québec form LEW-2-V, clicSÉQUR and Services Offered by Government Departments and Agencies: Power of Attorney or Revocation of a Power of Attorney, along with one of the following documents:
- a resolution confirming that the corporation has authorized the preparer to register for clicSÉQUR as the person responsible for the corporation’s online services;
- the corporation’s by-laws;
- the corporation’s articles of incorporation; or
- a unanimous shareholders agreement, if all director powers have been rescinded.
For more information, see the Online Services, Forms and Publications section of Revenu Québec's website.
2.2.2 NetFile Québec
Tax preparers registered with NetFile Québec are automatically authorized to file corporation income tax returns online.
A preparer that wants to register for NetFile Québec must first register for My Account for professional representatives. Revenu Québec will then send the preparer a NetFile Québec tax preparer number by secure email.
In order for a preparer to use NetFile Québec to file a corporation's income tax return, an authorized representative of the corporation must complete and sign two copies of form CO-1000.TE, Transmission par Internet de la déclaration de revenus d’une société. The corporation and preparer must each keep a copy for at least six years following the end of the taxation year covered by the form.
2.3 Documents to enclose with the online income tax return
If you file an income tax return and also claim a tax credit online, you must attach a copy of any certificates, attestations or other documents relevant to the claim. These documents can be submitted as PDF files, depending on the features of the authorized software program used. You do not need to provide printed copies.
To see which documents you must enclose for each tax credit, consult the Businesses section of Revenu Québec’s website.
Note
Where the income tax return is filed online, you must complete and file the entire General Index of Financial Information (GIFI) (RC4088), including any notes, which is available from the Canada Revenue Agency. The notes must be filed online in PDF or in another format offered by the software.
2.4 Remittance slip
Certain software programs offer corporations that file their income tax returns online and have a balance due on line 444 the possibility of producing a remittance slip to pay the balance.
The slip is part of form COZ-1027.P, Paiement de l’impôt sur le revenu, de la taxe sur le capital, des droits d’immatriculation ou de la taxe compensatoire d’une société, and must be printed and sent to Revenu Québec by mail, along with the payment of the amount owing, unless the payment is made using the online payment services of the corporation’s financial institution.
2.5 Information concerning online services or technical problems
For more information about online services or for technical problems, call 1 866 423-3234 (toll-free).
3 Filing by mail
Part 3 pertains to insurance corporations, non-resident corporations, corporations that file their income tax return in a foreign currency and corporations that cannot file an amended return online. These corporations must file their income tax return by mail.
Corporations that wish to rectify their tax situation by making a voluntary disclosure must send their return by mail, courier or fax to the Direction principale des divulgations volontaires et du recouvrement international. For more information, see form LM-15-V, Voluntary Disclosure.
Any other corporation can file its income tax return by mail, provided its gross income does not exceed $1 million and the taxation year concerned ends after May 31, 2010.
3.1 Requirements
Before mailing any computer-generated income tax returns, you must make sure that the following specifications are met.
3.1.1 Paper
Forms must be printed on white paper having an M-weight of 30M (56 g/m2) or higher. Bleached recycled paper is accepted.
3.1.2 Printing
The typeface and ink colour used for the text and figures must be the same as or similar to those used in the forms published by Revenu Québec.
The following forms must be printed on one side only:
- Données de la déclaration de revenus des sociétés (form COR-17.U)
- Sommaire des champs à saisir des déclarations des sociétés (form COR-17.W)
- Sommaire des champs à saisir du formulaire CO-130.A (form COR-17.X)
- Sommaire des champs à saisir du formulaire CO-771.1.3 (form COR-17.Y)
- Sommaire des champs à saisir du formulaire CO-1137.E (form COR-17.Z)
- Autorisation relative à la communication de renseignements ou procuration (form MR-69)
Make sure that the name, address and telephone number of the person or business that prepared the income tax return is printed on page 3 of form COR-17.W.
3.2 Documents to enclose with the income tax return
If you file an income tax return and also claim a tax credit by mail, you must attach a copy of any certificates, attestations or other documents relevant to the claim.
To see which documents you must enclose for each tax credit, consult the Businesses section of Revenu Québec’s website.
To have the return processed faster, enclose all the pages of the following documents submitted to Revenu Québec, as applicable, in the order they are listed below:
- a cheque or money order payable to the Minister of Revenue of Québec;
- Autorisation relative à la communication de renseignements ou procuration (form MR-69), where applicable (you are not required to file this form every year, as it is generally valid indefinitely until revoked);
- Données de la déclaration de revenus des sociétés (form COR-17.U);
- Sommaire des champs à saisir des déclarations des sociétés (form COR-17.W);
- Sommaire des champs à saisir du formulaire CO-130.A (form COR-17.X);
- Sommaire des champs à saisir du formulaire CO-771.1.3 (form COR-17.Y);
- Sommaire des champs à saisir du formulaire CO-1137.E (form COR-17.Z);
- Déclaration de revenus des sociétés (form CO-17) or Déclaration de revenus et de renseignements des sociétés sans but lucratif (form CO-17.SP);
- the following related forms and schedules of the corporation income tax return, presented in the order they are listed below:
- the RL slips in numerical order;
- official receipts, advance rulings, eligibility certificates and other certificates or attestations, prospectus receipts and other documents related to any tax credit being claimed, if applicable;
- the complete financial statements of the corporation and of the partnership of which it is a member, if applicable.
|
1. CO-17.A.1 |
8. CO-786 |
15. CO-771.1.3 |
|
2. CO-1136 |
9. CO-1140.A |
16. CO-1137.E |
|
3. CO-1012 |
10. CO-1136.CS |
17. CO-1029.8.36.IN |
|
4. CO-1140 |
11. CO-771.R.3 |
18. Tax credit applications and agreement forms, where applicable, in alphanumeric order |
|
5. CO-1167 |
12. RD-222 |
19. CO-17.S and other explanatory forms, where applicable |
|
6. CO-771 |
13. CO-771.R.14 |
|
|
7. CO-130.B |
14. CO-130.A |
Note
· Staple
the income tax return and the other documents together (in the upper left-hand
corner).
· Do not staple together the
returns of different corporations or returns for different taxation years.
· All correspondence must be
sent under separate cover.
3.3 Why some returns are rejected
A printed copy of a computer-generated return may be rejected and returned to the corporation for various reasons, including:
- Form COR-17.W, Sommaire des champs à saisir des déclarations des sociétés, is missing.
- Forms CO-130.A, CO-771.1.3 and CO-1137.E are present, but their summaries (COR-17.X, COR-17.Y and COR-17.Z) are missing.
- The images of forms COR-17.W, COR-17.X, COR-17.Y and COR-17.Z are non-compliant (printer configuration must be compatible with the authorized software).
- The form used has not been authorized by Revenu Québec, or has an invalid authorization number.
- Amounts (dollars and cents) are entered incorrectly.
- The print quality is poor (illegibility, shifting of data, etc.).
- The form is received in poor condition.
- An English version of the income tax return was filed.
3.4 Amended return
If, for any reason, an amended return cannot be filed online, complete form CO-17.R, Demande de redressement d’une déclaration de revenus ou d’une déclaration de revenus et de renseignements, and enclose it with form COR-17.U, the amended return and any supporting documents. Enclosing these documents ensures the amended return will be processed more quickly than if it is submitted alone.
3.5 Income tax return submitted further to a voluntary disclosure
A corporation that makes a voluntary disclosure must submit its income tax return by mail, courier or fax to the Direction principale des divulgations volontaires et du recouvrement international.
For more information, consult Revenu Québec’s website.
3.6 Submitting income tax returns
Income tax returns must be sent to one of the following addresses:
|
Québec City: Revenu Québec
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Montréal: Revenu Québec
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4 Service commitment
After receiving a corporation’s income tax return, Revenu Québec aims to issue a notice of assessment within 100 days, if the corporation did not claim any tax credits, or within 180 days, if it did.