Election Concerning the Leasing of Property
This form must be completed by the lessee (taxpayer) and the lessor (owner) of corporeal property, where they jointly elect to consider the leasing of the property as an acquisition.
Revenu Québec's language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.
To access the document to be used by corporations established in Québec, click CO-125.1.
The English version of the document, available below, may be used by individuals and by corporations not established in Québec. Corporations established in Québec can consult the English version for information purposes only.