Corporation income tax return

For taxation years beginning on or after January 1, 2024, corporations must file their income tax returns online, regardless of their gross revenue. For taxation years beginning before January 1, 2024, corporations are required to file their income tax returns online if their gross revenue exceeds $1 million.

Penalties may apply to corporations who fail to meet this obligation.

Note that this requirement does not apply to the following corporations:

• insurance corporations
• non-resident corporations
• corporations that file their income tax returns in a functional currency
• corporations that are tax-exempt under Book VIII of Part I of the Taxation Act

For more information, see the corporation income tax page (in French only).

RL slips

You must send us RL slips online in the following situations:

• You file more than 5 RL slips of the same type for a calendar year (except RL-13 and RL-24 slips).
• You file more than 50 RL-24 slips for a calendar year.

You are liable to a penalty if you do not meet this obligation. The penalty is based on the number of slips of the same type not filed online:

• 1 to 50 slips (except RL-24 slips): $125 penalty
• 51 to 250 slips: $250 penalty
• 251 to 500 slips: $500 penalty
• 501 to 2,500 slips: $1,500 penalty
• 2,501 or more slips: $2,500 penalty

For more information on filing RL slips, see the Sending RL Slips and Summaries page.

GST/HST and QST return

If you are registered for the GST/HST and the QST, you must file your GST/HST and QST return electronically. To file electronically, you can use:

• the services in My Account for businesses and My Account for individuals
• the express service for filing GST/HST and QST returns
• a financial institution's online payment service

Failure to file a return electronically when required makes you liable to:

• a penalty of $100 for the first return not filed electronically
• a penalty of $250 for each subsequent return not filed electronically

The electronic filing obligation does not apply to charities.

For more information, go to Filing GST/HST and QST Returns.