Information for Software Users

IN-417.A-T (2009-12)
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Courtesy Translation
Corporations established in Québec are required to communicate with Revenu Québec in French.
For this reason, Revenu Québec does not produce an English version of the documents
intended for corporations. However, Revenu Québec may provide
courtesy translations of such documents for information purposes.
Information for Software Users
Before using a software program, users must make sure that Revenu Québec has assigned to its developer an authorization
number for the reproduction of forms. This number must appear in the upper right-hand corner of form COR-17.W, Sommaire
des champs à saisir des déclarations des sociétés.
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. The user is responsible for the correct use of the software and for any omission or inaccuracy in the
information provided.
Users must make sure that the version of the software they use is the most recent. Users will find this information, the names of
authorized software and, if available, a link to the software developer’s website on the Revenu Québec site at
www.revenu.gouv.qc.ca.
Revenu Québec requires corporations established in Québec to file the French version of the Sommaire des champs à saisir des
déclarations des sociétés (form COR-17.W), the Déclaration de revenus des sociétés (form CO-17), the Déclaration de revenus
et de renseignements des sociétés sans but lucratif (form CO-17.SP), related forms, and the final version of the complete
financial statements, including any notes.
1
Definition
Computer-generated form
A computer-generated form is a form that can be produced using computer software and that has the same general content and
presentation as the form published by Revenu Québec.
2
Filing online
Most software authorized by Revenu Québec allows the user to file the income tax return and its related forms online, through
Clic Revenu electronic services. Filing online has several advantages, including
● confirmation of receipt of documents
● quicker processing
● possibility of consulting notices of assessment.
To use Clic Revenu electronic services, a software user must
● have an identification number (this number is obtained by using the Registering a new business for Revenu Québec files
service)
● have registered his or her business with clicSÉQUR, the Québec government’s authentication service (a business registered
with clicSÉQUR automatically has access to Clic Revenu electronic services)
● accept the terms and conditions of clicSÉQUR
● have a computer with the required configuration
● have completed form MRW-69, Autorisation relative à la communication de renseignements à une personne inscrite aux
services Clic Revenu, procuration ou révocation if the user is the corporation's tax preparer.
For more information, consult our website at www.revenu.gouv.qc.ca.
Note
Where the income tax return is filed online, the complete General Index of Financial Information (GIFI) form from the Canada
Revenue Agency must be filed with the return.
Ministère du Revenu
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Filing by mail
3.1
Requirements
A user who mails a computer-generated income tax return must make sure that the following specifications are met:
3.1.1 Paper
2
Forms must be printed on white paper. The paper must weigh at least 30 M (56 g/m ).
3.1.2 Printing
The typeface used for the text and figures must be the same as or similar to that 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) and Autorisation relative à la communication de
renseignements, procuration ou révocation (form MR-69).
The user of the software must print out the name, address and telephone number of the person or business that prepared the
income tax return.
3.2
Documents to be enclosed with the income tax return
To speed up processing of the return, the software user must make sure to enclose all the pages of each document submitted to
Revenu Québec and in the following order:
1.
a cheque or money order payable to the Minister of Revenue of Québec
2.
Données de la déclaration de revenus des sociétés (form COR-17.U)
3.
Sommaire des champs à saisir des déclarations des sociétés (form COR-17.W)
4.
Déclaration de revenus des sociétés (form CO-17) or Déclaration de revenus et de renseignements des sociétés sans but
lucratif (form CO-17.SP)
5.
related forms and schedules of the corporation income tax return presented in the following order:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
CO-1136
CO-17.A.1
CO-1012
CO-1029.8.36.IN
CO-1140
CO-1167
CO-1027.VE
CO-17S.2
CO-17S.3
CO-17S.4
CO-17S.232
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
CO-130.A
CO-130.B
CO-771
CO-771.R.3 or CO-771.R.14
CO-771.1.3
CO-771.12
CO-771.14
CO-1136.CS
CO-1137.A
CO-1137.E
CO-1138.1
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
CO-1139
CO-1140.A
CO-1159.2
RD-222
RD-1029.7
RD-1029.8.6
RD-1029.8.10
RD-1029.8.16.1
CO-1029.8.33.6
CO-1029.8.33.10
CO-1029.8.33.13
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
CO-1029.8.35
CO-1029.8.36.5
CO-1029.8.36.7
CO-1175.4
CO-1029.8.36.AI
CO-1029.8.36.FM
CO-1029.8.36.IC
CO-1029.8.36.SD
FM-220.3
TP-1029.8.36.EC
TP-1029.9
and any other
required forms and
schedules, if
applicable;
6. RL slips in numerical order
7. official receipts, advance rulings, eligibility certificates, and other certificates, if applicable
8. complete financial statements
9. Autorisation relative à la communication de renseignements, procuration ou révocation (form MR-69).
Note
● The margin perforations of continuous-feed paper must be removed and each page detached before the document is
submitted to Revenu Québec.
● Staple the income tax return and the other documents together (in the upper left-hand corner).
● Do not staple together the returns of different taxpayers or returns for different taxation years.
● All correspondence must be sent under separate cover.
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3.3 Why some returns are rejected
Even if a computer-generated return has been authorized by Revenu Québec, it may be rejected and returned to the taxpayer.
The main reasons are as follows:
● Form COR-17.W, Sommaire des champs à saisir des déclarations des sociétés, is not submitted.
● Lines do not appear on form COR-17.W (printer configuration must be compatible with the authorized software).
● A form has not been authorized by Revenu Québec, or bears an invalid authorization number.
● Amounts (dollars and cents) are entered incorrectly in the boxes.
● The print quality is poor (illegibility, shifting of data).
● A form is received in poor condition.
3.4 Submitting documents
Income tax returns must be sent to one of the following addresses:
Montréal: Revenu Québec
Complexe Desjardins
Case postale 3000, succursale Desjardins
Montréal (Québec)
H5B 1A4
Québec: Revenu Québec
3800, rue de Marly
Case postale 25333
Québec (Québec)
G1X 4A5