CO-17 – Corporation Income Tax Return

Line 01b – Identification number

Effective starting with version 2004 1.0 of the program, the Québec registration number is replaced by the identification number. The identification number, which is issued by Revenu Québec, is the same as the one used for consumption tax rebates and source deductions.

Line 05a – Select the following check box to confirm that the end date (line 05) is the same as the date on the federal income tax return.

According to the second paragraph of section 7 of the Québec Taxation Act, the fiscal years that begin after December 20, 2006, must end on the date entered in the federal return. If you clear box 05a, printing of the bar codes Form COR-17.U and the keying summaries COR-17.W, COR‑17.X, COR-17.Y and COR-17.Z will be blocked. In addition, you will not be able to file the return electronically. Contact Revenu Québec to regularize the corporation’s situation.

Line 24 – Is the return an amended return? If yes, see the guide.

If this return amends a previously filed return, select the Yes box.

Starting with version 2019 2.0 of the program, the amended CO-17 returns can be filed electronically. Supporting documents must be attached.

The amended returns can also be paper-filed. Forms COR 17.U (barcodes) and COR-17.W (summary of fields to enter) as well as the documents supporting the request must then be enclosed. If applicable, Forms COR-17.X, COR-17.Y and/or COR 17.Z, must also be enclosed.

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.”

Line 28b

Complete line 28b if you answered “Yes,” at box 28a, to the question Did the corporation receive a payment from which income tax was withheld?

If the corporation does not have a permanent establishment in Québec, but you entered an amount of tax withheld at source on line 28b, mail the CO-17 return to Revenu Québec at one of the addresses of the Guide de la déclaration de revenus des sociétés (CO-17.G).

Print the following forms using the File/Print Form command (Ctrl+P):

COR-17.W − Keying Summary for the Corporation Income Tax Return (Jump Code: QKS)
CO-17 − Corporation Income Tax Return (Jump Code: QJ)
CO-17.A.1 − Net Income for Income Tax Purposes (Jump Code: Q1), if applicable
CO-17S.232 − Summary of Dispositions of Capital Property (Jump Code: Q6), if applicable

Line 39 – Is the information about the corporation in the enterprise register accurate?

If information should be modified or added, select the box No, then update the information through the Registraire des entreprises online services.

Lines 44 and 44a – Corporation associated with one or more other corporations

Line 44 presents the number of corporations that are associated with the filing corporation.

Line 44a presents the paid-up capital for the preceding taxation year for all of the associated corporations (including the filing corporation) calculated on a consolidated basis (determined on a world basis). This amount is used, among other things, in the calculation of the $1 million deduction and in the calculation of the investment tax credit.

Lines 45 and 45a – Corporation associated with one or more Canadian-controlled private corporations

Line 45 presents the number of Canadian-controlled private corporations (CCPC) that are associated with the filing corporation. This number allows you to evaluate the extent of CCPCs within a group of associated corporations when allocating tax credits.

Line 45a presents the paid-up capital for the preceding taxation year for all of the associated corporations (including the filing corporation) calculated on a Canadian basis. This amount is used to calculate the small business deduction.

Line 441b – Registration fee

If applicable, select one of the following boxes in order for the registration fee payable to be adjusted automatically:

The corporation is a credit union that is, according to its incorporating documents, a cooperative or the corporation is a corporation other than the one defined in subsection 136(2) ITA.
The corporation is an incorporated association, a syndicate of co‑ownership, a mutual benefit association or any other non-profit legal person.

The status of these boxes will be retained during roll forward.

In particular, the box The corporation has been registered for the first time this calendar year or the preceding calendar year (or qualifies for a registration fee exemption) should be selected in order for the registration fee to be automatically adjusted to zero, if applicable.

Corporations must pay their registration fee every calendar year, except the year where they are registered for the first time and the following calendar year, whether or not changes are made to the enterprise register. The annual registration fee is not required the calendar year following the year of registration, except if it consists of a registration resulting from a cancellation.

Example: A corporation that registered on November 5, 2010, with the Registraire des entreprises, and paid fees upon registration, does not have to pay annual registration fees for the 2010 and 2011 calendar years, but must pay annual fees for 2012 when filing its income tax return for its taxation year ending in the 2012 calendar year.

During roll forward, the program examines the date of registration with the Registraire des entreprises to determine if the corporation is still in the exemption period for the registration fee.

The registration fee is calculated for each January 1 included in the fiscal year. If the corporation has a floating year, and January 1 is included twice in the fiscal year, the program will calculate the amount to pay for the two calendar years.