Paper Filing Requirements

Item To Be Filed	Tax Authorities
	Federal	Alberta	Québec	Saskatchewan, Manitoba (Capital Tax)
T2 Bar Codes	Yes	No	No	No
AT1 RSI1	No	Yes	No	No
Federal Traditional Forms	No2-3	No4	No	Yes
Provincial Traditional Forms5	No	No	Yes	Yes
Financial Statements	No6	No4	Yes	Yes
GIFI RSI6	No	No4	No	No

1.	RSI denotes "Return and Schedules Information." These schedules must be submitted to the Alberta Treasury Board and Finance, Tax and Revenue Administration if applicable.
2.	The forms that do not have equivalent bar codes must still be submitted. The program prints the bar codes and the forms for which there is no bar codes available in an order acceptable by the CRA. The federal forms that are not part of the T2 bar codes and that have to be paper filed are: - NOTES, Notes to the Financial Statements (Jump Code: NOTES); - T217, Election, or Revocation of an Election, to use the Mark-to-Market method (Jump Code: 217) - T1044, Non-Profit Organization (NPO) Information Return (Jump Code: 1044); - RC4649, Country-by-Country Report (Jump Code: RC4649); - T106, T106 Slip (Jump Code: 106); - T106S, Information Return of Non-arm’s Length Transactions With Non-Residents - T106Summary Form (Jump Code: 106S); - T1134, Information Return Relating to Controlled and Non-Controlled Foreign Affiliates (Jump Code: 1134); - T1135, Foreign Income Verification Statement (Jump Code: 1135); - AgriStability and AgriInvest – Programs (Jump Code: AGRI/HAGRI); - Hagri ADD, AgriStability and AgriInvest Additional Information and Adjustment Request Jump Code: HAGRI ADD). Please note that these forms may not all be mailed to the same address.
3.	If a form is not available and, as a result, the related bar codes will not print, you can complete a paper copy of the form and attach it to the bar codes. The CRA no longer requires that the entire return be filed using the traditional forms (paper copies of the schedules) as it did previously when this situation occurred.
4.	Only the AT1 RSI schedules should be filed. The paper copies of the AT1 return and schedules, the corresponding T2 federal return and the GIFI or the financial statements should not be filed with the AT1 RSI schedules. The following forms are not part of the AT1 RSI schedules and have to be paper filed: - AT1 Schedule 9 LISTING, Listing of SR & ED Projects Claimed in Alberta (Jump Code: A9 LISTING) - Alberta Consent Form (Jump Code: AAUT)
5.	In respect of the province where the return is filed.
6.	GIFI means 'General Index of Financial Information.' Corporations are required to file the financial statements with their corporation income tax return. The GIFI is a long list of items from the financial statements. Each item has a unique code (for example, the cash corresponds to item 1001). The notes to the financial statements have to be paper filed with the 2D Bar Codes. They can also be reproduced in the Form NOTES, Notes to the Financial Statements, which is mandatory when the return is transmitted electronically. If you are filing your return electronically and you have to deactivate the transmission of the notes to the financial statements, you will have to paper file them with the CRA. Note that the choice to deactivate the transmission of the notes to the financial statements will not be applied to the Québec tax return (the notes will always be part of the transmission).

Only the bar codes must be submitted to the CRA.

Paper Requirements

The paper must be 21.5 cm X 28 cm (8 1/2" X 11") and at least 32 M (16 lb.) weight. The Canada Revenue Agency accepts white paper only.

Printing

Printing must be on one side of paper. The print driver and setup must follow the instructions for the program. If not, the printout may differ from the approved format and the return may be rejected.

Reasons Computer-Printed Returns May Be Rejected

Computer-printed returns may not be acceptable for processing when:

• The paper quality does not meet the CRA's basic weight standards.
• The print quality is illegible.
• The return is not in the correct format.
• The return does not show an approval number.

These returns may be delayed or returned for correction.

Unsupported Schedules

When a schedule is not supported by the program and it is required for filing a return, a paper copy of the schedule must be completed manually and submitted along with your bar codes.

Order of Attachments

When filing returns, the attachments should be arranged in the order the CRA processes them. This will accelerate processing of the returns. Also, if you are making an election, note it prominently in the relevant area of the return and schedules, or attach a note.

The program prints the applicable forms in a sequence acceptable to the Canada Revenue Agency.

Only the RSI schedules (Return and Schedule Information) must be submitted to the Alberta Treasury Board and Finance, Tax and Revenue Administration.

Paper

The RSI schedules must be printed and submitted in regular format on 8.5" x 11" white paper.

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:

1. a cheque or money order payable to the Minister of Revenue of Québec;
2. 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);
3. Données de la déclaration de revenus des sociétés (form COR-17.U);
4. Sommaire des champs à saisir des déclarations des sociétés (form COR-17.W);
5. Sommaire des champs à saisir du formulaire CO-130.A (form COR-17.X);
6. Sommaire des champs à saisir du formulaire CO-771.1.3 (form COR-17.Y);
7. Sommaire des champs à saisir du formulaire CO-1137.E (form COR-17.Z);
8. Déclaration de revenus des sociétés (form CO-17) or Déclaration de revenus et de renseignements des sociétés sans but lucratif (form CO-17.SP);
9. the following related forms and schedules of the corporation income tax return, presented in the order they are listed below:

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

10. the RL slips in numerical order;
11. 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;
12. the complete financial statements of the corporation and of the partnership of which it is a member, if applicable.

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 3800, rue de Marly Québec (Québec)  G1X 4A5

Montréal: Revenu Québec C.P. 3000, succursale Place-Desjardins Montréal (Québec)  H5B 1A4

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.

Capital tax forms, such as the MCT1 return, the SCT1 return and the forms that concern capital tax for financial institutions, are printed and submitted on plain white 8 1/2" x 11" paper.