Additional Information About Corporation Internet Filing (T2, AT1 and CO-17)

If you have selected more than one return to file with the Corporation Internet Filing service, Corporate Taxprep will first transmit all T2 returns to the Canada Revenue Agency (CRA). Corporate Taxprep will then transmit AT1 returns to the Alberta Tax and Revenue Administration and finally, will proceed with the transmission of CO-17 returns to Revenu Québec(RQ).

When you click OK to transmit the returns, the transmission will be made as follows:

  1. If Corporate Taxprep detects one or more T2 or AT1 returns to transmit, you will have to certify, for the federal and Alberta returns to transmit, that each return meets the requirements and that you are authorized to transmit the return.
  2. Corporate Taxprep will first transmit the returns to the CRA.
  3. It will then proceed with transmission of the AT1 return(s).
  4. Finally, Corporate Taxprep will proceed with transmission of the CO-17 return(s).
  5. After transmission, the tax authorities will send a confirmation number, or the list of errors, as the case may be. This information will be displayed in the EFILE Transmission Results dialog box and entered in the EFILE Log as well as in the EFILE-Info form.

If the return has been accepted, the confirmation number will appear in the Confirm # column of the EFILE Log, and the EFILE status of the return will be "Accepted." If an error is received, the code as well as the description of the error will be displayed in the EFILE Transmission Results dialog box as well as in the "ERR" transaction of the EFILE log and the return's EFILE status will be changed to "Rejected." In the event where the transaction relates to an amended federal return, this reference will be indicated in the Note column.

All corporations with a taxation year ending after 2023 are required to transmit their CO-17 return via the Internet using either ImpôtNet Québec or Clic Revenu. The following corporations are not subject to this requirement:

  • Insurance corporations;

  • non-resident corporations;
  • corporations reporting in functional currency;
  • corporations exempt of tax payable under Title I of Book VIII of Part I of the Taxation Act.

For taxation years starting before 2024, mandatory internet filing applies to corporations with a gross revenue in excess of $1 million (the exception mentioned above also apply). The gross revenue corresponds to the total of lines 1258299 (1408299), Total revenue (Jump Code: G8299), and 1259659 (1409659), Total farm revenue (Jump Code: G9659).

All corporations with gross revenue in excess of $1 million and filing returns with a taxation year end after December 31, 2017, will be required to file their AT1return via the Internet using the CIF service. Only the following corporations are not subject to this requirement:

  • non-resident corporations;
  • insurance corporations;
  • corporations reporting in functional currency;
  • corporations exempt of tax payable under section 149 of the ITA;

The gross revenue in excess of $1 million will correspond to the total of lines 1258299 (1408299), Total revenue (Jump Code: G8299), and 1259659 (1409659), Total farm revenue (Jump Code: G9659).