Online Filing of The Corporation Income Tax Return

As a rule, corporations with annual gross revenues over $1 million for a taxation year ending after May 31, 2010, must file the Déclaration de revenus des sociétés (CO-17) online.

However, certain corporations are exempt from this requirement:

• non-resident corporations 
• insurance corporations 
• corporations that file income tax returns in a foreign currency

Note

If you file the corporation’s tax return online, do not send a paper copy of the return to us.

In addition, if you transmit the corporation’s financial statements electronically using the General Index of Financial Information, do not send us a paper copy of the return. However, it is important to enter the notes to the financial statements in the section provided by the software for this purpose.