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 if, in a calendar year:

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

You are liable to penalties if you don't meet this obligation. If the number of same-type slips you fail to file online is:

• more than 5 but fewer than 51, the penalty is $125 (except for RL-24 slips)
• more than 50 but fewer than 251, the penalty is $250
• more than 250 but fewer than 501, the penalty is $500
• more than 500 but fewer than 2,501, the penalty is $1,500
• more than 2,500, the penalty is $2,500

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