CO-17.R, Request for an Adjustment to a Corporation Income Tax Return or to an Information and Income Tax Return for Non-Profit Corporations

This form is used only for requests for adjustments in Québec. A separate form must be completed for each request and for each tax year. For years prior to January 1, 2007, you must do manual calculation.

Steps to prepare an automatic CO-17.R form:

  1. Select the checkbox to prepare an automatic CO-17.R form. We recommend that you make a copy of the tax return before making an adjustment claim (e.g. rename the file by adding "pre-adjustment").
  2. Make the modifications in the form concerned (e.g. CO-17.A.1 form).
  3. Return to the CO-17.R form; you will see that all the modifications have been applied. All the lines in the CO-17 or CO-17.SP return with a difference between the reported amount and the revised amount will display on screen in Section 2 of the form.
  4. To disable the automatic update, select the Form completed check box. If you want to make other adjustments in the return, you can reactivate the calculation by clearing the Form completed check box and by making the necessary changes in the forms you want to modify.

To claim the adjustment for a Corporation income tax return or Information and income tax return for Non-Profit Corporation, the preparer must complete this form (i.e. to generate a reassessment for this return).

The preparer must provide a detailed description of each change he requests (he does not have to recalculate the tax amount).

Consult the drop-down list of this form and select the return’s line number that corresponds to the adjustment request.

If you indicate that Form MR-69 is enclosed or that it has been previously filed, the name of the representative will be the one in Section “C. Options – Authorization forms” of the Tax Preparer’s Profile. Otherwise, the name of the representative will be that of the Authorized signing officer entered in the Form Corporate Identification and Other Information (Jump Code: ID). The name entered in this section will be carried over to Section “3. Signature” of Form CO-17.R.

Complete a separate form for each taxation year for which you are requesting an adjustment.

You must sign and mail the form, along with the amended return (CO-17 or CO-17.SP) and supporting documents (financial statements, forms, schedules, etc.), to one of the following addresses:

  • 3800, rue de Marly, Québec (Québec)  G1X 4A5;
  • C. P. 3000, succursale Place-Desjardins, Montréal (Québec) H5B 1A4.

For more information on the different ways of filing an amended return, consult the topic Corporate Identification and Other Information in Section “Question used to specify whether it consists of an adjustment request concerning a Québec tax return.”