Information for the User of Software for Producing Corporate Tax Forms

About this content

This content is a simplified reformulation of Revenu Quebec's official publication: IN-417.A(2025-12).pdf, produced to help citizens and entrepreneurs better understand their tax obligations. It does not constitute legal or tax advice. Refer to the official document for any decision.

Who this document is for

This document is intended mainly for corporations that use software to produce forms related to Quebec corporate tax, as well as for authorized representatives and preparers who file corporation income tax returns. It is intended in particular for:

• corporations established in Quebec that must file a corporation income tax return;
• non-profit corporations that file a return and information return;
• insurance corporations, in the situations specified;
• non-resident corporations;
• corporations that file their return in a functional currency, that is, in a currency other than the Canadian dollar;
• corporations exempt from tax under Title I of Book VIII of Part I of the Taxation Act;
• preparers who complete corporation income tax returns;
• authorized representatives of a corporation who use Revenu Quebec online services;
• corporations that file an original return, an amended return, or a return related to a voluntary disclosure.

Context and purpose

This document explains the rules that apply when a corporation uses software to produce forms related to Quebec corporate tax. It sets out the conditions that software must meet, the obligations related to filing by Internet or by mail, the documents to attach to a return, payment methods, printing requirements, cases in which a return may be refused, and the processing times targeted by Revenu Quebec. The document is part of the administration of corporate tax in Quebec. It governs the use of computer-produced forms and reminds users that certain returns must be filed electronically, except for the exceptions provided. It also indicates the forms to use and the supporting documents to keep or attach depending on the situation.

Complete and detailed information

Preliminary verification of the software used

Before using software to produce tax forms related to corporate tax, you must make sure that its developer has received from Revenu Quebec an authorization number allowing the production of forms. This authorization number must appear in the upper right-hand corner of the following forms:

• Data for the Corporation Income Tax Return (COR-17.U);
• Summary of Fields to Enter for Corporate Returns (COR-17.W);
• Summary of Fields to Enter for Form CO-130.A (COR-17.X);
• Summary of Fields to Enter for Form CO-771.1.3 (COR-17.Y);
• Summary of Fields to Enter for Form CO-1137.E (COR-17.Z). It must also appear in the upper right-hand corner of the first page of one of the following forms, depending on the situation:
• Corporation Income Tax Return (CO-17);
• Non-Profit Corporation Income and Information Return (CO-17.SP). The authorization number must also appear on certain related forms, where applicable. Revenu Quebec makes available the list of authorized software in the section of its website devoted to online services, forms and publications.

Responsibility linked to the use of the software

Even if software is authorized, Revenu Quebec does not confirm that this software complies with all applicable legislative rules. Revenu Quebec also does not guarantee that the software:

• performs all calculations correctly;
• reports all data correctly;
• applies all relevant tax provisions without error. Use of the software remains the responsibility of the user and the software developer. Any omission or error in the information transmitted is also their responsibility. Consequently, Revenu Quebec cannot be held responsible for programming errors that may affect:
• the calculation of tax payable;
• the calculation of contributions payable.

Software update

Because software is updated regularly by its developers, the user must make sure to use the most recent version of the software before preparing or transmitting a return.

Language required for certain corporations

A corporation established in Quebec must prepare the following forms in French:

• COR-17.U;
• COR-17.W;
• COR-17.X;
• COR-17.Y;
• COR-17.Z;
• CO-17;
• CO-17.SP;
• related forms.

Definition: computer-produced form

A computer-produced form is a form generated using software. As a general rule, it must reproduce the content and layout of a form provided by Revenu Quebec.

Filing by Internet

General obligation to file electronically

All corporations must file their income tax return by Internet, regardless of their gross income. However, this obligation does not apply to the following corporations:

• insurance corporations;
• non-resident corporations;
• corporations that file their return in a functional currency, that is, in a currency other than the Canadian dollar;
• corporations exempt from tax under Title I of Book VIII of Part I of the Taxation Act. A corporation that does not comply with the obligation to file its return by Internet may be subject to a penalty of $1,000.

Authorized software and online services

Most software authorized by Revenu Quebec allows users to:

• prepare the income tax return;
• prepare certain related forms;
• transmit these documents by Internet using the online services available in My Account for Businesses. Filing by Internet makes it possible in particular to:
• obtain confirmation that the documents have been received;
• speed up processing of the return;
• consult notices of assessment.

Amended return filed by Internet

A corporation may now file an amended income tax return by Internet. This option also applies to insurance corporations.

Prohibition on sending a paper copy after electronic filing

When an income tax return is filed by Internet, a paper version of that return must not be sent to Revenu Quebec.

Voluntary disclosure and electronic filing

No software authorized by Revenu Quebec allows a corporation to make a voluntary disclosure by Internet in order to regularize its tax situation.

Who may file a return by Internet

A corporation's income tax return may be filed by Internet by:

• the corporation's representative;
• a preparer.

Filing by the corporation's authorized representative

The authorized representative may register the corporation for the online services of My Account for Businesses, if this has not already been done. This registration then makes it possible to file by Internet the income tax return produced using authorized software.

Filing by a preparer

A preparer who completes more than five corporation income tax returns must file those returns with Revenu Quebec by Internet. A preparer who does not comply with this obligation is subject to penalties. A preparer may file a return produced with authorized software using one of the following access methods:

• their own clicSÉQUR user code;
• the corporation's clicSÉQUR user code;
• their ImpotNet Quebec access code.

Use of clicSÉQUR by a preparer

A preparer already registered with clicSÉQUR may file a corporation's return using:

• their own user code;

• the corporation's user code. If the preparer is not registered with clicSÉQUR, they may register through Revenu Quebec online services. To complete their registration, they must send the following form to Revenu Quebec by mail:

• ClicSÉQUR and services offered by ministries and agencies - Request to Register a Business (LEW-1). To be registered as the person responsible for the corporation's electronic services, the preparer must also send the following form:

• ClicSÉQUR and services offered by ministries and agencies - Power of Attorney or Revocation of a Power of Attorney (LEW-2). They must attach one of the following documents to this form:

• a resolution stating that the corporation authorizes them to register for clicSÉQUR as the person responsible for its electronic services;

• the corporation's by-laws;

• the corporation's articles of incorporation;

• a unanimous shareholders' agreement, when all powers have been removed from the directors.

Use of ImpotNet Quebec by a preparer

A preparer already registered with ImpotNet Quebec is automatically authorized to file corporation income tax returns by Internet. A preparer who wants to register for ImpotNet Quebec must first register for the secure area My Account for Professional Representatives. Then, Revenu Quebec sends them their ImpotNet Quebec preparer number by secure email. For a preparer to be able to file a corporation's return using ImpotNet Quebec, the corporation's authorized representative must complete and sign two copies of the following form:

• Filing the Income Tax Return of a Corporation by Internet (CO-1000.TE). The corporation and the preparer must each keep a copy of this form for the six years following the year covered.

Documents to attach when filing by Internet

When an income tax return is filed by Internet with a tax credit claim, a copy of the documents related to that claim must be attached to the return, including in particular:

• certificates;
• attestations;
• other relevant documents related to the tax credit claimed. These supporting documents may be transmitted electronically in PDF format, depending on the functions offered by the software used. It is not necessary to send these documents in paper format when the return is filed by Internet. For each tax credit, the required documents may vary. Information on this subject can be found in the business section of the Revenu Quebec website.

General Index of Financial Information

When a corporation files its income tax return by Internet, it must attach the General Index of Financial Information (GIFI) [RC4088] of the Canada Revenue Agency. This index must be transmitted in full, including the related notes when there are any.

Keeping records and supporting documents

The corporation must keep the records and supporting documents that establish any amount that must be:

• deducted;
• withheld;
• collected;
• paid; under a tax law. These documents must be available to Revenu Quebec in the event of an audit.

Payment voucher when filing by Internet

Some software allows a corporation that files its return by Internet to produce a payment voucher when the return shows a balance owing on line 444. The payment voucher to use is:

• COZ-1027.P. This voucher must be printed and sent with payment of the amount owing, unless the corporation pays through its financial institution's online payment service.

Mandatory electronic payment above $10,000

Any payment of more than $10,000 must be made electronically, for example:

• by Internet;
• through a financial institution. This obligation does not apply when it is impossible to pay electronically because of special circumstances. If the corporation does not comply with this requirement, a penalty may apply.

Filing by mail

Corporations subject to mandatory mail filing

The section on filing by mail applies to the following corporations:

• non-resident corporations;
• corporations that file their income tax return in a functional currency;
• corporations that cannot file an amended return by Internet. These corporations must file their income tax return by mail.

Voluntary disclosure

A corporation that wants to regularize its tax situation through a voluntary disclosure must file its return:

• by mail;
• by courier;
• by fax. This filing must be made with the office responsible for voluntary disclosures, international recovery and knowledge development. For this process, the form mentioned is:
• Voluntary Disclosure (LM-15).

Other corporations that may file by mail

A corporation that is not subject to the obligation to file its return electronically may file its income tax return by mail.

Requirements for a computer-produced return filed by mail

Paper requirements

Forms must be printed on white paper. The paper size must correspond to the size of the Revenu Quebec form:

Accepted size	Metric dimensions	Imperial dimensions
Letter	215.9 mm x 279.4 mm	8 1/2 in x 11 in
Large format	215.9 mm x 335.6 mm	8 1/2 in x 14 in
The paper must meet the following conditions:

• have a minimum weight of 30 M;
• correspond to 56 g/m2, that is, standard paper;
• not contain any watermark.

Printing requirements

The printed characters and ink color must be similar to or equivalent to those used in the forms provided by Revenu Quebec. This requirement applies to both letters and numbers. The pages must be printed so that they follow one another in chronological order.

Printing forms COR-17.U and MR-69

The following forms must be printed on separate documents:

• Data for the Corporation Income Tax Return (COR-17.U);
• Authorization for Communication of Information or Power of Attorney (MR-69). No other form must be printed on the same sheet as either of these forms. For example, form MR-69 may be:
• printed on both sides;
• printed only on the front side. However, if it is printed only on the front side, no other form must be printed on the back side of that sheet.

Printing forms COR-17.W, COR-17.X, COR-17.Y and COR-17.Z

The following forms may be printed on the front and back of the same sheet:

• COR-17.W;
• COR-17.X;
• COR-17.Y;
• COR-17.Z. For example:
• the last page of form COR-17.W may be printed on the front of a sheet;
• the first page of form COR-17.X may be printed on the back of that same sheet;
• the second page of form COR-17.X may be printed on the front of another sheet;
• form COR-17.Y may be printed on the back of that second sheet.

Printing other documents

Other documents may also be printed on both sides. However, they must not be printed on the same sheet as the forms covered by the previous special rules, namely the forms:

• COR-17.U;
• MR-69;
• COR-17.W;
• COR-17.X;
• COR-17.Y;
• COR-17.Z. Page 3 of form COR-17.W must contain information about the person or business that prepared the income tax return. The original document states that certain identification information must be printed there; the contact details are not reproduced here in accordance with the publication instructions.

Documents to attach to the return filed by mail

Tax credit claim

When an income tax return filed by mail includes a tax credit claim, a copy of the documents related to that claim must be attached, including in particular:

• certificates;
• attestations;
• other relevant documents. The documents to attach vary according to the tax credit claimed.

Importance of sending all pages

To speed up processing of the return, all pages of each document sent to Revenu Quebec must be attached.

Order of presentation of documents

The documents must be arranged in the following order:

1. the cheque or money order payable to the Minister of Revenue of Quebec;
2. the form Authorization for Communication of Information or Power of Attorney (MR-69), if applicable;
3. the form Data for the Corporation Income Tax Return (COR-17.U);
4. the Summary of Fields to Enter for Corporate Returns (COR-17.W);
5. the Summary of Fields to Enter for Form CO-130.A (COR-17.X);
6. the Summary of Fields to Enter for Form CO-771.1.3 (COR-17.Y);
7. the Summary of Fields to Enter for Form CO-1137.E (COR-17.Z);
8. the Corporation Income Tax Return (CO-17) or the Non-Profit Corporation Income and Information Return (CO-17.SP);
9. related forms and schedules, in the following order:
10. CO-17.A.1;
11. CO-1136;
12. CO-1012;
13. CO-1140;
14. CO-1167;
15. CO-771;
16. CO-786;
17. CO-1140.A;
18. CO-1136.CS;
19. CO-771.R.3;
20. RD-222;
21. CO-771.R.14;
22. CO-130.A;
23. CO-771.1.3;
24. CO-1137.E;
25. CO-1029.8.36.IN;
26. tax credit claim and agreement forms, if applicable, in alphanumeric order;
27. CO-17.S and other explanatory forms, if applicable;
28. statements, sorted in numeric order;
29. official receipts, certificates of eligibility, certificates, advance rulings, advance tax rulings, visas and other documents related to a tax credit claim, if applicable;
30. the corporation's complete financial statements, including:

• the balance sheet;
• the statement of earnings;
• the statement of retained earnings;
• the cash flow statement;
• the notes to the financial statements.

Interest in a joint venture or partnership

If the corporation holds an interest in a joint venture or a partnership, the complete financial statements of that joint venture or partnership must be attached. This requirement applies to any fiscal period of the joint venture or partnership that ended during the corporation's fiscal period.

MR-69 form valid for an indefinite period

Form MR-69 does not have to be sent every year when it is already valid. It remains valid for an indefinite period, unless otherwise indicated.

Stapling and separation of documents

The pages of the income tax return and attached documents must be stapled in the upper left-hand corner. The following must not be stapled together:

• returns of several corporations;
• returns prepared for different years. Any correspondence must be sent separately from the return.

Amended return

When an amended return cannot be filed by Internet, for whatever reason, the following form must be completed:

• Request to Adjust an Income Tax Return or an Income and Information Return (CO-17.R). This form must be attached to the amended return. The following must also be attached:
• form COR-17.U;
• the documents supporting the request for amendment. This procedure allows for faster processing than sending an amended return on its own.

Return filed in the context of a voluntary disclosure

A corporation making a voluntary disclosure must file its income tax return:

• by mail;
• by courier;
• by fax. This return must be filed with the office responsible for voluntary disclosures, international recovery and knowledge development.

Sending the return and payments

The official document indicates separate mailing addresses for:

• an income tax return, whether or not it is accompanied by a payment;
• a payment that is not attached to the return. These contact details are not reproduced here in accordance with the publication instructions.

Reasons for refusing a computer-produced income tax return

Revenu Quebec may refuse a computer-produced income tax return that is printed and filed on paper. In such a case, the return may be sent back to the corporation. The main reasons for refusal are as follows:

• form COR-17.W is missing;
• the summary of fields to enter for forms CO-130.A, CO-771.1.3 and CO-1137.E is missing, namely forms COR-17.X, COR-17.Y and COR-17.Z, while forms CO-130.A, CO-771.1.3 and CO-1137.E are present;
• the image of forms COR-17.W, COR-17.X, COR-17.Y and COR-17.Z is not compliant, notably because the printer configuration is not compatible with the authorized software;
• the form is not authorized by Revenu Quebec;
• the form bears an invalid authorization number;
• the amounts are not entered correctly in the spaces provided, notably dollars and cents;
• the print quality of the data is insufficient, for example when the data are hard to read or misaligned;
• the form is in poor condition;
• the income tax return is prepared in English.

Service commitments

After receiving a corporation income tax return, Revenu Quebec aims to issue a notice of assessment within the following times:

Situation	Target time
Return with no tax credit claim	100 days
Return with a tax credit claim	180 days

Special cases and exceptions

Corporations not subject to the general obligation to file by Internet

Even though the general rule requires corporation income tax returns to be filed by Internet, some corporations are not subject to this obligation:

• insurance corporations;
• non-resident corporations;
• corporations that file their return in a functional currency;
• corporations exempt from tax under Title I of Book VIII of Part I of the Taxation Act.

Amended returns

An amended return can generally be filed by Internet, including by an insurance corporation. However, if an amended return cannot be filed by Internet, it must be filed with form CO-17.R, form COR-17.U and the required supporting documents.

Voluntary disclosure

A voluntary disclosure cannot be made by Internet using software authorized by Revenu Quebec. The return related to a voluntary disclosure must be sent by mail, by courier or by fax to the office responsible for this type of file.

Payment of more than $10,000

A payment exceeding $10,000 must be made electronically, unless special circumstances make this method of payment impossible. A penalty may apply if this requirement is not respected.

Payment with voucher COZ-1027.P

Voucher COZ-1027.P is used in some software when a corporation files its return by Internet and line 444 shows a balance owing. The voucher must be printed and sent with payment, unless payment is made using the online payment service of the corporation's financial institution.

MR-69 form

Form MR-69 is required only where applicable. It does not have to be sent every year because it remains valid for an indefinite period, unless otherwise advised.

Corporation having an interest in a joint venture or partnership

When a corporation holds an interest in a joint venture or a partnership, it must attach the complete financial statements of that entity for any fiscal period ended during its own fiscal period.

Filing in English

An income tax return prepared in English may be refused. Corporations established in Quebec must prepare the designated forms and related forms in French.

Steps and procedures

Before preparing the return with software

1. Verify that the software has been authorized by Revenu Quebec.
2. Make sure the authorization number appears in the required places on the relevant forms.
3. Use the most recent version of the software.
4. Verify that the required forms are prepared in French when the corporation is established in Quebec.
5. Make sure that computer-produced forms generally comply with the content and layout of Revenu Quebec forms.

Filing by Internet by the authorized representative

1. Prepare the return using authorized software.
2. Register the corporation for the online services of My Account for Businesses, if this has not already been done.
3. File the return by Internet.
4. Attach the required supporting documents in electronic format, notably in PDF if the software allows it.
5. Attach the complete GIFI [RC4088], including the related notes if applicable.
6. Do not send a paper copy of the return filed by Internet.
7. Keep the records and supporting documents needed in the event of an audit.

Filing by Internet by a preparer with clicSÉQUR

1. The preparer uses their clicSÉQUR user code or the corporation's, if already registered.
2. If not registered, they register for clicSÉQUR through the online services.
3. They send form LEW-1 by mail to complete their registration.
4. To become responsible for the corporation's electronic services, they send form LEW-2.
5. They attach one of the accepted documents to form LEW-2:

• a resolution authorizing them;
• the by-laws;
• the articles of incorporation;
• a unanimous shareholders' agreement if all powers have been removed from the directors.

6. They file the return produced with authorized software.

Filing by Internet by a preparer with ImpotNet Quebec

1. The preparer must be registered with ImpotNet Quebec or first register for My Account for Professional Representatives.
2. Revenu Quebec then sends the preparer's ImpotNet Quebec number by secure email.
3. The corporation's authorized representative completes and signs two copies of form CO-1000.TE.
4. The corporation keeps one copy of form CO-1000.TE for the six years following the year covered.
5. The preparer also keeps one copy of form CO-1000.TE for the six years following the year covered.
6. The preparer files the return by Internet.

Filing by mail

1. Verify that the corporation is authorized or required to file its return by mail.
2. Print the forms on compliant white paper:

• letter size 215.9 mm x 279.4 mm or 8 1/2 in x 11 in;
• large format 215.9 mm x 335.6 mm or 8 1/2 in x 14 in;
• minimum weight 30 M, corresponding to 56 g/m2;
• no watermark.

3. Use printing whose characters and ink are comparable to those of Revenu Quebec forms.
4. Print the pages in chronological order.
5. Follow the special printing rules for forms COR-17.U, MR-69, COR-17.W, COR-17.X, COR-17.Y and COR-17.Z.
6. Attach all required documents.
7. Arrange the documents in the prescribed order.
8. Staple the pages in the upper left-hand corner.
9. Do not staple together returns for different corporations or different years.
10. Send separately any correspondence that is not part of the return.

Amended return filed other than by Internet

1. Complete form CO-17.R.
2. Attach this form to the amended return.
3. Attach form COR-17.U.
4. Attach the documents supporting the requested amendment.
5. File everything using the applicable method.

Return related to a voluntary disclosure

1. Prepare the income tax return related to the voluntary disclosure.
2. Use the process provided for a voluntary disclosure, notably form LM-15 for the information related to this process.
3. Send the return by mail, by courier or by fax to the responsible office.
4. Do not use authorized software to make this voluntary disclosure by Internet.

Important warnings

• Software authorized by Revenu Quebec is not necessarily verified for the full application of all legislative provisions.
• The accuracy of the calculations, data carryforwards and information transmitted remains the responsibility of the user and the software developer.
• Revenu Quebec assumes no responsibility for programming errors that may change the calculation of tax or contributions.
• The most recent version of the software must be used.
• Corporations established in Quebec must prepare the prescribed forms in French.
• All corporations must file their income tax return by Internet, except for corporations expressly excluded from this obligation.
• A corporation that does not comply with the obligation to file by Internet may receive a penalty of $1,000.
• A preparer who completes more than five corporation income tax returns must file them by Internet.
• A preparer who does not comply with their electronic filing obligation is subject to penalties.
• A return filed by Internet must not also be sent on paper.
• A voluntary disclosure cannot be made by Internet using software authorized by Revenu Quebec.
• Documents related to a tax credit claim must be attached to the return, whether the filing is by Internet or by mail.
• The complete GIFI [RC4088] must be attached to a return filed by Internet, including the related notes if applicable.
• Records and supporting documents must be kept so that they are available during an audit.
• Any payment of more than $10,000 must be made electronically, unless it is impossible because of special circumstances.
• A penalty may apply if a payment of more than $10,000 is not made electronically when it was required to be.
• A computer-produced and printed return may be refused if it does not meet Revenu Quebec requirements.
• A return prepared in English may be refused.
• Poor print quality, a form in poor condition, an invalid authorization number or the absence of required forms may result in refusal of the return.
• Returns of several corporations or several years must not be stapled together.
• Any correspondence must be sent separately.

Summary

Corporations must generally file their income tax return by Internet, regardless of gross income, except for certain categories such as insurance corporations, non-resident corporations, corporations using a functional currency and certain tax-exempt corporations. Using authorized software does not transfer responsibility to Revenu Quebec: the user and the developer remain responsible for calculations, data and any errors. Preparers who complete more than five corporation returns must file them by Internet, subject to penalties if they do not. Tax credit claims must be accompanied by the required certificates, attestations and other documents, and the complete GIFI [RC4088] must be attached to returns filed by Internet. Payments of more than $10,000 must be made electronically, except in special circumstances. Returns sent by mail must meet specific requirements regarding paper, printing, document order and stapling. A computer-produced return may be refused notably if required forms are missing, if the printing is illegible, if the authorization number is invalid or if the return is prepared in English. Revenu Quebec aims for a reassessment period of 100 days for a return with no tax credit claim and 180 days when a tax credit claim is included.