CO-17 EFILE Error Codes

Error Code	Message	Display Condition
1304	The identification number is invalid.	The identification number in the SOAP header is invalid.
13808	The transmission code is not valid.	The transmission code produced by the Obtaining Information Web service has been modified. It cannot be decoded.
13809	The transmission code is no longer valid.	The period of validity of the transmission code has expired. You must request a new transmission code from the Obtaining Information Web service.
13810	The data transmitted does not correspond to the transmission code.	The data does not correspond to the information transmitted at the time the transmission code was obtained.
13960	The envelope structure is invalid.
13961	A technical error has occurred.
13962	The data on the envelope are invalid.
13964	Attachments cannot be transmitted with the document.
13965	You are not using authorized software.
13966	Unauthorized user.
13967	This type of attachment cannot be transmitted with the document.
13968	The size of the attachment exceeds the limit.
13969	The size of the documents exceeds the limit.
13970	The data in the document are invalid.
13971	The data have already been transmitted. You cannot transmit data more than once.
13978	The document structure is invalid.
15281	Owing to the nature of its activities, the corporation cannot use software to submit this return.	The corporation’s industry code does not allow for the transmission of the return. For example, insurance companies cannot submit their return using software.
15282	According to our data, we have already received this return.	We have already received the original return. If this is an amended return, the “Yes” box of line 24 of the CO-17 form must be checked.
15316	There is an error in the calculation of taxable income (line 299).	The amount on line 299 is not equal to the result of the following calculation: The sum of lines 250, 250a and 251 (subtotal 1). The sum of lines 253, 255, 256, 260, 261, 262, 263, 264, 265 and 266 (subtotal 2). Subtotal 1 minus subtotal 2. Add the result to the amount on line 297.
15317	There is an error in the calculation of paid-up capital (line 399).	The amount on line 399 is not equal to the result of the following calculation: The amount on line 350 minus the amounts on lines 391, 393 and 394.
15318	There is an error in the calculation of income tax and contributions payable (line 425).	The amount on line 425 is not equal to the result of the following calculation: The amount on line 421a minus the amounts on lines 422 and 423.
15319	There is an error in the calculation of income tax and taxes payable (line 438).	The sum of lines 425, 425a, 425b, 431, 434, 434a and 436 is different from the amount on line 438.
15320	There is an error in the calculation of the amount payable or refund (line 441).	The amount of line 441 is not equal to the result of the following calculation: The sum of lines 440, 440p, 440q, 440r, 440s, 440t, 440u, 440v, 440w, 440x and 440y (subtotal 1). The amount on line 438 minus the amount of subtotal 1 (amount on line 441a). Total of lines 441a and 441b, rounded off.
15321	There is an error in the calculation of paid-up capital (CO-1140, line 34).	The amount on line 426 of form COR-17.W is different from the amount on line 34 of form CO-1140.
15844	Total assets must equal liabilities plus capital.	The validation of the balance sheet or the opening balance sheet indicates that the content of field 2599 is different than that of 3640.
15872	There is an error in the calculation of net income (after deduction of income tax and extraordinary items).	The validation of the income statement or the income summary indicates that the content of field 9999 is not equal to the result of the following calculation: The amount in field 9970 minus the amount in fields 9975 and 9976 (subtotal 1). The sum of subtotal 1 and of the amount in field 9980 (subtotal 2). The sum of the amounts in fields 9985, 9990 and 9995 (subtotal 3). Subtotal 2 minus subtotal 3.
15882	The end-date of the fiscal year is invalid.	The end date of the fiscal period is not in the correct format or is invalid.
16268	Form CO-1140 must be filed along with the income tax return of a financial institution.	Since the corporation has an industry code equal to 702X, 703X or 705X, line 34 of form CO-1140 must be completed.
17623	Since our files do not contain an indication of the type of activity carried on by your corporation, you cannot use software to submit this return. Please contact Revenu Québec.	The corporation’s industry code is not defined at Revenu Québec.
18833	You cannot use this transmission mode in this service.
19074	There is an error in the calculation of net income (or net loss) [line 250].	The amount on line 250 of form CO-17 must be equal to the amount on line 200 of form CO-17.A.1.
19141	There is an error in the calculation of net income according to the corporation's financial statements (line 11 of form CO-17.A.1).	The amount on line 11 of form CO 17.A.1 must correspond to the value indicated in field 9999 of Schedule 125 of the GIFI, if only Schedule 125 is present or of Schedule 140 of the GIFI in any other case.
19142	There is an error in the calculation of net income for income tax purposes (line 200 of form CO-17.A.1).	The amount on line 100 minus the amounts on lines 101, 103, 104, 107, 110, 111, 112, 113, 117, 118, 119, 120, 121, 122, 123, 124, 125, 126, 127, 128, 140a, 140b, 140c, 140d, 140e, 140f, 140g, 140h, 140i, 140j, 150a, 150b, 150c, 150d, 150e, 150f, 150g, 150h, 150i, 150j, 150k, 150l and 180 must be equal to the amount on line 200.
20452	You entered a date on line 7, 8 or 9 of form CO-1012. You must therefore enter an amount on line 11, 12 or 13.	Validation of lines 11, 12 and 13 of form CO-1012 when a date has been entered on line 7, 8 or 9.
20453	You entered an amount on line 11, 12 or 13 of form CO-1012. You must therefore enter a date on line 7, 8 or 9.	Validation of lines 7, 8 and 9 of form CO-1012 when an amount has been entered on line 11, 12 or 13.
20454	You entered an amount on line 10 of form CO-1012. You must therefore enter an amount on line 11, 12 or 13.	Validation of lines 11, 12 and 13 of form CO-1012 when an amount is entered on line 10.
20455	You entered an amount on line 11, 12 or 13 of form CO-1012. You must therefore enter an amount on line 10.	Validation of line 10 of form CO-1012, when an amount has been entered on line 11, 12 or 13.
23448	The total of the amounts entered on lines 11, 12 and 13 of Form CO-1012 must be less than or equal to the amount entered on line 10.	The request for loss carryback on lines 11 (A, B, C, D), 12 (A, B, C, D) and 13 (A, B, C, D) of form CO 1012 exceeds the loss carryback amount available on line 10 (A, B, C, D).
23823	The end date of the fiscal period (line 05) must precede the date of the return.	The end date of the fiscal period is the same as or later than the date on which the return was received.
23824	You must enter on line 441 the amount of the balance due or refund.	Validation of the amount on line 441.
23840	You must enter a percentage on lines 421 and 428.	Validation of the percentage on line 421 (for a taxation year beginning prior to January 1, 2011) or line 428 (for another taxation year).
23845	You must enter the net income (or net loss) [line 250].	The amount on line 250 is missing.
23914	You cannot enter an amount on line 490 because the corporation is not entitled to a refund for this return.	The corporation is claiming a refund although the return shows a balance due or a nil balance.
23919	You must enter on line 44 the number of other corporations associated with the corporation.	The paid-up capital or the identifier of an associated corporation is entered or an associated corporation indicator is present, but the number of associated corporations is missing.
23920	You must enter an amount on line 393 or line 394.	A deduction code is present, but the amount of the deduction is missing.
23921	You must enter an amount (lines 440p to 440y) for each code you have entered (boxes 440pi to 440yi).	A credit code is present (lines 440pi to 440yi), but the amount of the credit is missing (lines 440p to 440y).
23922	You must enter an amount on line 265 or line 266.	A deduction code is present, but the amount of the deduction is missing (line 265 or line 266).
23926	You must enter an amount on line 421b, 421c, 421d, 421e or 421f.	A deduction code is present, but the amount of the deduction is missing (line 421b, 421c, 421d, 421e or 421f).
23927	You must enter a code in box 265i or box 266i.	The deduction code is missing.
24110	You must complete form CO-1012 because you answered “yes” to the question on line 14 of form CO-17.	Request for loss carry-back, but form CO-1012 is missing or no data has been entered.
24125	You cannot enter an amount on line 491 because the corporation is not entitled to a refund for this return.	On line 491 of the return, the corporation is requesting that the refund be applied to a subsequent instalment on line 491, but the return shows a balance due or nil balance on line 441.
24189	You must enter a code (boxes 440pi to 440yi) for each tax credit claimed (lines 440p to 440y).	The credit code is missing.
24233	You must enter the corporation’s total assets (line 18).	The amount is missing on line 18 of form CO-17.
24250	The Québec enterprise number (NEQ) entered on line 01a is invalid.	The NEQ is invalid.
24251	The identification number entered on line 01b is not in the correct format (10 digits).	The identification number is not in the format "9999999999" where 9 is a digit (line 01b).
24252	One or more of the numbers entered on line 44b are invalid.	Invalid identifier: the format does not correspond to a NEQ or an identification number.
24253	One or more of the numbers entered on line 207 are invalid.	The identifier must have a NEQ, identification number, SIN or trust number format.
24255	You must enter the date(s) of winding-up on line 42b.	The date on which one or more of the subsidiaries was wound up is missing.
24261	You must enter the corporation's gross income (line 17).	The amount is missing on line 17 of form CO-17.
24263	You must enter the percentage interest(s) on line 43a.	The “Yes” box has been checked on line 43, but no percentage is entered on line 43a.
24264	You must enter a code in box 393i or box 394i.	The amount of a deduction has been entered, but no deduction code has been specified.
24265	You must enter the same percentage on lines 421 and 428.	The proportion of business carried on in Québec entered in the “Income tax payable” section is different from the proportion entered in the “Tax on capital” section (for a taxation year beginning prior to January 1, 2011).
24266	You must enter a code on line 421bi, 421ci, 421di, 421ei or 421fi.	The deduction code is not entered.
24268	You must enter a number on line 45 because you entered an amount on line 420ab.	The share of the business limit (line 420ab) indicates that the corporation is associated with at least one other corporation, but the number of associated corporations is missing on line 45.
24270	You must enter the information requested on lines 42a and 42b because you answered “yes” to the question on line 42.	The winding-up indicator is present, but the identifier and/or the date of the winding-up of one or more subsidiaries is missing.
24733	You must enter the end date of the fiscal period (line 05).	Data is missing on line 05 of form CO-17.
25000	The amount on line 40a of form CO-1029.8.36.IN is incorrect.	The total of lines 39aa, 39ba, 39ca, 39da, 39ea, 39fa, 39ga, 39ha, 39ia, 39ja, 39ka, 39la, 39ma, 39na, 39oa and 39pa must be equal to the amount on line 40a.
25044	The amount on line 40 of form CO-1029.8.36.IN is incorrect.	The total of lines 39a, 39b, 39c, 39d, 39e, 39f, 39g, 39h, 39i, 39j, 39k, 39l, 39m, 39n, 39o and 39p must be equal to the amount on line 40.
25047	You must use a newer version of this software.	The preparer is not using the most recent version of the software authorized by Revenu Québec and the current date is later than the market release date of the most recent version of the software plus 6 months and the end date of the fiscal period is later than the current date minus one year.
25118	You must attach a duly completed copy of form CO- 1029.8.36.IN to claim the tax credit for investment.	Validation of receipt of form CO 1029.8.36.IN when code 85 is entered on one of lines 440pi to 440yi.
25121	There is an error in the distribution of the refund. The total amount distributed is higher than the amount on line 441.	Validation of the distribution of the refund when the total of lines 491 and 492 is greater than the absolute value on line 441.
31858	The business number (BN) entered on line 01c is not in the correct format (9 digits followed by the letters RC and 4 other digits).	Validation of line 01c when the business number is not in the “999999999ZZ9999” format with 15 positions, where 9 is a digit and Z a letter (R or C).
31859	The business number (BN) entered on line 01c is invalid.	The result of the calculation made to validate the federal business number (first 9 positions) validator does not correspond to the last position of the BN (last position of the first 9 positions).
37563	You must enter a code on line 40a, because you answered “Yes” to the question on line 40.	The return is in a functional currency, and the code for the functional currency is not indicated on line 40a.
37564	For the fiscal period concerned, the corporation cannot report its income in a functional currency (other than the Canadian dollar).	The functional currency is not applicable to the return, since the end date of the fiscal period is after the effective date of the functional currency.
37565	The currency code entered on line 40a is invalid. It is not included in the list of accepted codes.	The functional currency code on line 40a is invalid.
37566	You must answer Yes to the question on line 40, because you entered a code on line 40a.	The indicator on line 40 is missing, and a code for the functional currency is indicated on line 40a.
37644	According to Revenu Québec’s files, the corporation does not have an income tax file number (IC). Therefore, you cannot file the return online. Please contact Revenu Québec.	The corporation does not have an income tax file number.
37645	According to Revenu Québec’s files, the corporation’s income tax file is closed. The return cannot be filed online because: either the period covered by the return began after the date on which the file was closed, or it is prior to the start date of operation of the corporation. Please contact Revenu Québec.	The transmission of a tax return for which the end date of the fiscal period is after to the closing date of the file relating to income tax or prior to the start date of operation of the corporation is not allowed.
37646	The corporation is not registered with Revenu Québec. Therefore, you cannot file the return online. Please contact Revenu Québec.	The corporation is not registered with Revenu Québec.
37647	According to Revenu Québec’s files, the corporation is registered as a charity. If this information is correct and you are not claiming a tax credit, you must instead file the Information Return for Registered Charities and Other Donees, form TP-985.22-V.	The corporation is a charity and no amounts have been entered on lines 440p through 440y.
54570	The corporation's tax return is not accepted, because you have not attached the corporation's financial statements (GIFI). Attach the statements with the tax return and transmit the return again.	The user tries to transmit a tax return without attaching the corporation’s financial statements (GIFI).
55234	In form CO-1029.8.36.IN, you must enter, on lines 39aj to 39pj, the number of properties used in each of the regions or RCMs for which codes are entered on lines 39ai to 39pi.	A region or an RCM code in entered on one of lines 39ai to 39pi, but no number of properties used in this region or RCM is entered on one of lines 39aj to 39pj.
55235	In form CO-1029.8.36.IN, you must enter, on lines 39aj to 39pj, the amount of qualified expenditures incurred for properties used in each of the regions or RCMs for which codes are entered on lines 39ai to 39pi.	A region or an RCM code in entered on one of lines 39ai to 39pi, but the amount of qualified expenditures incurred for properties used in this region or RCM is entered on one of lines 39al to 39pl.
60519	In the CO-771 form, check boxes 5c when boxes 5a and 5b are not checked.	None of boxes 05a, 05b and 05c of the CO-771 form has been checked.
60520	In the CO-771 form, enter the number of hours on line 7a, as the corporation is a CCPC throughout its taxation year and the taxation year starts after December 31, 2016.	The corporation is a CCPC throughout its taxation year, this taxation year starts after December 31, 2016, and the amount on line 96 of the CO-771 form is greater than 0, but no value (“0” is considered to be a value) is entered on line 07a of the CO-771 form.
60521	In the CO-771 form, enter the number of hours on line 7b, as the corporation is a CCPC throughout its taxation year and the taxation year starts after December 31, 2016.	The corporation is a CCPC throughout its taxation year, this taxation year starts after December 31, 2016, and the amount on line 96 of the CO-771 form is greater than 0, but no value (0 is considered to be a value) is entered on line 07b of the CO-771 form.
61128	According to Revenu Québec’s files, you did not transmit the original return for this fiscal period. Therefore, you cannot transmit an amended return.	The transmission of an amended return is not allowed when the original return has not been received for that fiscal period. If this is an original return, the “Yes” box of line 24 of the CO-17 form must not be checked.

1304

The identification number is invalid.

The identification number in the SOAP header is invalid.

13808

The transmission code is not valid.

The transmission code produced by the Obtaining Information Web service has been modified. It cannot be decoded.

13809

The transmission code is no longer valid.

The period of validity of the transmission code has expired. You must request a new transmission code from the Obtaining Information Web service.

13810

The data transmitted does not correspond to the transmission code.

The data does not correspond to the information transmitted at the time the transmission code was obtained.

13960

The envelope structure is invalid.

13961

A technical error has occurred.

13962

The data on the envelope are invalid.

13964

Attachments cannot be transmitted with the document.

13965

You are not using authorized software.

13966

Unauthorized user.

13967

This type of attachment cannot be transmitted with the document.

13968

The size of the attachment exceeds the limit.

13969

The size of the documents exceeds the limit.

13970

The data in the document are invalid.

13971

The data have already been transmitted. You cannot transmit data more than once.

13978

The document structure is invalid.

15281

Owing to the nature of its activities, the corporation cannot use software to submit this return.

The corporation’s industry code does not allow for the transmission of the return. For example, insurance companies cannot submit their return using software.

15282

According to our data, we have already received this return.

We have already received the original return. If this is an amended return, the “Yes” box of line 24 of the CO-17 form must be checked.

15316

There is an error in the calculation of taxable income (line 299).

The amount on line 299 is not equal to the result of the following calculation:

The sum of lines 250, 250a and 251 (subtotal 1).
The sum of lines 253, 255, 256, 260, 261, 262, 263, 264, 265 and 266 (subtotal 2).
Subtotal 1 minus subtotal 2. Add the result to the amount on line 297.

15317

There is an error in the calculation of paid-up capital (line 399).

The amount on line 399 is not equal to the result of the following calculation:

The amount on line 350 minus the amounts on lines 391, 393 and 394.

15318

There is an error in the calculation of income tax and contributions payable (line 425).

The amount on line 425 is not equal to the result of the following calculation:

The amount on line 421a minus the amounts on lines 422 and 423.

15319

There is an error in the calculation of income tax and taxes payable (line 438).

The sum of lines 425, 425a, 425b, 431, 434, 434a and 436 is different from the amount on line 438.

15320

There is an error in the calculation of the amount payable or refund (line 441).

The amount of line 441 is not equal to the result of the following calculation:

The sum of lines 440, 440p, 440q, 440r, 440s, 440t, 440u, 440v, 440w, 440x and 440y (subtotal 1).
The amount on line 438 minus the amount of subtotal 1 (amount on line 441a).
Total of lines 441a and 441b, rounded off.

15321

There is an error in the calculation of paid-up capital (CO-1140, line 34).

The amount on line 426 of form COR-17.W is different from the amount on line 34 of form CO-1140.

15844

Total assets must equal liabilities plus capital.

The validation of the balance sheet or the opening balance sheet indicates that the content of field 2599 is different than that of 3640.

15872

There is an error in the calculation of net income (after deduction of income tax and extraordinary items).

The validation of the income statement or the income summary indicates that the content of field 9999 is not equal to the result of the following calculation:

The amount in field 9970 minus the amount in fields 9975 and 9976 (subtotal 1).
The sum of subtotal 1 and of the amount in field 9980 (subtotal 2).
The sum of the amounts in fields 9985, 9990 and 9995 (subtotal 3).
Subtotal 2 minus subtotal 3.

15882

The end-date of the fiscal year is invalid.

The end date of the fiscal period is not in the correct format or is invalid.

16268

Form CO-1140 must be filed along with the income tax return of a financial institution.

Since the corporation has an industry code equal to 702X, 703X or 705X, line 34 of form CO-1140 must be completed.

17623

Since our files do not contain an indication of the type of activity carried on by your corporation, you cannot use software to submit this return. Please contact Revenu Québec.

The corporation’s industry code is not defined at Revenu Québec.

18833

You cannot use this transmission mode in this service.

19074

There is an error in the calculation of net income (or net loss) [line 250].

The amount on line 250 of form CO-17 must be equal to the amount on line 200 of form CO-17.A.1.

19141

There is an error in the calculation of net income according to the corporation's financial statements (line 11 of form CO-17.A.1).

The amount on line 11 of form CO 17.A.1 must correspond to the value indicated in field 9999 of Schedule 125 of the GIFI, if only Schedule 125 is present or of Schedule 140 of the GIFI in any other case.

19142

There is an error in the calculation of net income for income tax purposes (line 200 of form CO-17.A.1).

The amount on line 100 minus the amounts on lines 101, 103, 104, 107, 110, 111, 112, 113, 117, 118, 119, 120, 121, 122, 123, 124, 125, 126, 127, 128, 140a, 140b, 140c, 140d, 140e, 140f, 140g, 140h, 140i, 140j, 150a, 150b, 150c, 150d, 150e, 150f, 150g, 150h, 150i, 150j, 150k, 150l and 180 must be equal to the amount on line 200.

20452

You entered a date on line 7, 8 or 9 of form CO-1012. You must therefore enter an amount on line 11, 12 or 13.

Validation of lines 11, 12 and 13 of form CO-1012 when a date has been entered on line 7, 8 or 9.

20453

You entered an amount on line 11, 12 or 13 of form CO-1012. You must therefore enter a date on line 7, 8 or 9.

Validation of lines 7, 8 and 9 of form CO-1012 when an amount has been entered on line 11, 12 or 13.

20454

You entered an amount on line 10 of form CO-1012. You must therefore enter an amount on line 11, 12 or 13.

Validation of lines 11, 12 and 13 of form CO-1012 when an amount is entered on line 10.

20455

You entered an amount on line 11, 12 or 13 of form CO-1012. You must therefore enter an amount on line 10.

Validation of line 10 of form CO-1012, when an amount has been entered on line 11, 12 or 13.

23448

The total of the amounts entered on lines 11, 12 and 13 of Form CO-1012 must be less than or equal to the amount entered on line 10.

The request for loss carryback on lines 11 (A, B, C, D), 12 (A, B, C, D) and 13 (A, B, C, D) of form CO 1012 exceeds the loss carryback amount available on line 10 (A, B, C, D).

23823

The end date of the fiscal period (line 05) must precede the date of the return.

The end date of the fiscal period is the same as or later than the date on which the return was received.

23824

You must enter on line 441 the amount of the balance due or refund.

Validation of the amount on line 441.

23840

You must enter a percentage on lines 421 and 428.

Validation of the percentage on line 421 (for a taxation year beginning prior to January 1, 2011) or line 428 (for another taxation year).

23845

You must enter the net income (or net loss) [line 250].

The amount on line 250 is missing.

23914

You cannot enter an amount on line 490 because the corporation is not entitled to a refund for this return.

The corporation is claiming a refund although the return shows a balance due or a nil balance.

23919

You must enter on line 44 the number of other corporations associated with the corporation.

The paid-up capital or the identifier of an associated corporation is entered or an associated corporation indicator is present, but the number of associated corporations is missing.

23920

You must enter an amount on line 393 or line 394.

A deduction code is present, but the amount of the deduction is missing.

23921

You must enter an amount (lines 440p to 440y) for each code you have entered (boxes 440pi to 440yi).

A credit code is present (lines 440pi to 440yi), but the amount of the credit is missing (lines 440p to 440y).

23922

You must enter an amount on line 265 or line 266.

A deduction code is present, but the amount of the deduction is missing (line 265 or line 266).

23926

You must enter an amount on line 421b, 421c, 421d, 421e or 421f.

A deduction code is present, but the amount of the deduction is missing (line 421b, 421c, 421d, 421e or 421f).

23927

You must enter a code in box 265i or box 266i.

The deduction code is missing.

24110

You must complete form CO-1012 because you answered “yes” to the question on line 14 of form CO-17.

Request for loss carry-back, but form CO-1012 is missing or no data has been entered.

24125

You cannot enter an amount on line 491 because the corporation is not entitled to a refund for this return.

On line 491 of the return, the corporation is requesting that the refund be applied to a subsequent instalment on line 491, but the return shows a balance due or nil balance on line 441.

24189

You must enter a code (boxes 440pi to 440yi) for each tax credit claimed (lines 440p to 440y).

The credit code is missing.

24233

You must enter the corporation’s total assets (line 18).

The amount is missing on line 18 of form CO-17.

24250

The Québec enterprise number (NEQ) entered on line 01a is invalid.

The NEQ is invalid.

24251

The identification number entered on line 01b is not in the correct format (10 digits).

The identification number is not in the format "9999999999" where 9 is a digit (line 01b).

24252

One or more of the numbers entered on line 44b are invalid.

Invalid identifier: the format does not correspond to a NEQ or an identification number.

24253

One or more of the numbers entered on line 207 are invalid.

The identifier must have a NEQ, identification number, SIN or trust number format.

24255

You must enter the date(s) of winding-up on line 42b.

The date on which one or more of the subsidiaries was wound up is missing.

24261

You must enter the corporation's gross income (line 17).

The amount is missing on line 17 of form CO-17.

24263

You must enter the percentage interest(s) on line 43a.

The “Yes” box has been checked on line 43, but no percentage is entered on line 43a.

24264

You must enter a code in box 393i or box 394i.

The amount of a deduction has been entered, but no deduction code has been specified.

24265

You must enter the same percentage on lines 421 and 428.

The proportion of business carried on in Québec entered in the “Income tax payable” section is different from the proportion entered in the “Tax on capital” section (for a taxation year beginning prior to January 1, 2011).

24266

You must enter a code on line 421bi, 421ci, 421di, 421ei or 421fi.

The deduction code is not entered.

24268

You must enter a number on line 45 because you entered an amount on line 420ab.

The share of the business limit (line 420ab) indicates that the corporation is associated with at least one other corporation, but the number of associated corporations is missing on line 45.

24270

You must enter the information requested on lines 42a and 42b because you answered “yes” to the question on line 42.

The winding-up indicator is present, but the identifier and/or the date of the winding-up of one or more subsidiaries is missing.

24733

You must enter the end date of the fiscal period (line 05).

Data is missing on line 05 of form CO-17.

25000

The amount on line 40a of form CO-1029.8.36.IN is incorrect.

The total of lines 39aa, 39ba, 39ca, 39da, 39ea, 39fa, 39ga, 39ha, 39ia, 39ja, 39ka, 39la, 39ma, 39na, 39oa and 39pa must be equal to the amount on line 40a.

25044

The amount on line 40 of form CO-1029.8.36.IN is incorrect.

The total of lines 39a, 39b, 39c, 39d, 39e, 39f, 39g, 39h, 39i, 39j, 39k, 39l, 39m, 39n, 39o and 39p must be equal to the amount on line 40.

25047

You must use a newer version of this software.

The preparer is not using the most recent version of the software authorized by Revenu Québec

and

the current date is later than the market release date of the most recent version of the software plus 6 months

and

the end date of the fiscal period is later than the current date minus one year.

25118

You must attach a duly completed copy of form CO- 1029.8.36.IN to claim the tax credit for investment.

Validation of receipt of form CO 1029.8.36.IN when code 85 is entered on one of lines 440pi to 440yi.

25121

There is an error in the distribution of the refund. The total amount distributed is higher than the amount on line 441.

Validation of the distribution of the refund when the total of lines 491 and 492 is greater than the absolute value on line 441.

31858

The business number (BN) entered on line 01c is not in the correct format (9 digits followed by the letters RC and 4 other digits).

Validation of line 01c when the business number is not in the “999999999ZZ9999” format with 15 positions, where 9 is a digit and Z a letter (R or C).

31859

The business number (BN) entered on line 01c is invalid.

The result of the calculation made to validate the federal business number (first 9 positions) validator does not correspond to the last position of the BN (last position of the first 9 positions).

37563

You must enter a code on line 40a, because you answered “Yes” to the question on line 40.

The return is in a functional currency, and the code for the functional currency is not indicated on line 40a.

37564

For the fiscal period concerned, the corporation cannot report its income in a functional currency (other than the Canadian dollar).

The functional currency is not applicable to the return, since the end date of the fiscal period is after the effective date of the functional currency.

37565

The currency code entered on line 40a is invalid. It is not included in the list of accepted codes.

The functional currency code on line 40a is invalid.

37566

You must answer Yes to the question on line 40, because you entered a code on line 40a.

The indicator on line 40 is missing, and a code for the functional currency is indicated on line 40a.

37644

According to Revenu Québec’s files, the corporation does not have an income tax file number (IC). Therefore, you cannot file the return online. Please contact Revenu Québec.

The corporation does not have an income tax file number.

37645

According to Revenu Québec’s files, the corporation’s income tax file is closed. The return cannot be filed online because: either the period covered by the return began after the date on which the file was closed, or it is prior to the start date of operation of the corporation. Please contact Revenu Québec.

The transmission of a tax return for which the end date of the fiscal period is after to the closing date of the file relating to income tax or prior to the start date of operation of the corporation is not allowed.

37646

The corporation is not registered with Revenu Québec. Therefore, you cannot file the return online. Please contact Revenu Québec.

The corporation is not registered with Revenu Québec.

37647

According to Revenu Québec’s files, the corporation is registered as a charity. If this information is correct and you are not claiming a tax credit, you must instead file the Information Return for Registered Charities and Other Donees, form TP-985.22-V.

The corporation is a charity and no amounts have been entered on lines 440p through 440y.

54570

The corporation's tax return is not accepted, because you have not attached the corporation's financial statements (GIFI). Attach the statements with the tax return and transmit the return again.

The user tries to transmit a tax return without attaching the corporation’s financial statements (GIFI).

55234

In form CO-1029.8.36.IN, you must enter, on lines 39aj to 39pj, the number of properties used in each of the regions or RCMs for which codes are entered on lines 39ai to 39pi.

A region or an RCM code in entered on one of lines 39ai to 39pi, but no number of properties used in this region or RCM is entered on one of lines 39aj to 39pj.

55235

In form CO-1029.8.36.IN, you must enter, on lines 39aj to 39pj, the amount of qualified expenditures incurred for properties used in each of the regions or RCMs for which codes are entered on lines 39ai to 39pi.

A region or an RCM code in entered on one of lines 39ai to 39pi, but the amount of qualified expenditures incurred for properties used in this region or RCM is entered on one of lines 39al to 39pl.

60519

In the CO-771 form, check boxes 5c when boxes 5a and 5b are not checked.

None of boxes 05a, 05b and 05c of the CO-771 form has been checked.

60520

In the CO-771 form, enter the number of hours on line 7a, as the corporation is a CCPC throughout its taxation year and the taxation year starts after December 31, 2016.

The corporation is a CCPC throughout its taxation year, this taxation year starts after December 31, 2016, and the amount on line 96 of the CO-771 form is greater than 0, but no value (“0” is considered to be a value) is entered on line 07a of the CO-771 form.

60521

In the CO-771 form, enter the number of hours on line 7b, as the corporation is a CCPC throughout its taxation year and the taxation year starts after December 31, 2016.

The corporation is a CCPC throughout its taxation year, this taxation year starts after December 31, 2016, and the amount on line 96 of the CO-771 form is greater than 0, but no value (0 is considered to be a value) is entered on line 07b of the CO-771 form.

61128

According to Revenu Québec’s files, you did not transmit the original return for this fiscal period. Therefore, you cannot transmit an amended return.

The transmission of an amended return is not allowed when the original return has not been received for that fiscal period. If this is an original return, the “Yes” box of line 24 of the CO-17 form must not be checked.