CO-17 Quebec corporate return deadline
Six months after the end of the fiscal year.
This rule could not be verified. The Revenu Québec, Enterprise Registrar and CNESST sites refuse automated access: the rule above reflects my understanding without having been checked against an official text. Confirm it with Revenu Québec before relying on it.
Who it applies to
Every corporation with an establishment in Quebec during the fiscal year. It is in addition to the federal T2, not a replacement: two returns, two confirmation numbers.
Due dates
| Fiscal year end | Due date |
|---|---|
| January 31, 2026 | July 31, 2026 |
| February 28, 2026 | August 28, 2026 |
| March 31, 2026 | September 30, 2026 |
| April 30, 2026 | October 30, 2026 |
| May 31, 2026 | November 30, 2026 |
| June 30, 2026 | December 30, 2026 |
| July 31, 2026 | February 1, 2027 |
| August 31, 2026 | March 1, 2027 |
| September 30, 2026 | March 30, 2027 |
| October 31, 2026 | April 30, 2027 |
| November 30, 2026 | May 31, 2027 |
| December 31, 2026 | June 30, 2027 |
The roll-forward to the next business day is already applied where the date falls on a Saturday, Sunday or statutory holiday.
If you miss the date
Late-filing penalty computed on the unpaid balance, plus interest.
File with Revenu QuébecFrequently asked questions
- Does the CO-17 replace the T2?
- No. Quebec administers its own corporate income tax: a corporation with an establishment in Quebec files both returns, each with its own administration.
- Is the registry update included?
- For a corporation filing a CO-17, the annual update with the Enterprise Registrar is made with that return, without a separate confirmation number. An entity that does not file a CO-17 files it separately.
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