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.

Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us.

2017-03 version

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter