Special situations

When determining whether your corporation is required to pay instalments, or in calculating the amount of instalments, you should note that the corporation's fiscal obligations may vary, depending on whether it is in one of the situations below.

• Your corporation is entitled to the temporary exemption.
• Your corporation was entitled to the temporary exemption for fiscal periods preceding the current period.
• Your corporation is exempt with respect to activities carried out in an ITDC, an MNE or a BDC.
• Your corporation was exempt for fiscal periods preceding the current period, with respect to activities carried out in an ITDC, an MNE or a BDC.
• Your corporation benefited from a tax holiday for carrying out a major investment project in Québec or as a small or medium-sized manufacturing business in a remote resource region.
• Your corporation claimed a loss carry-back.
• Your previous fiscal period had fewer than 365 days.
• Your previous fiscal period had fewer than 183 days.
• Your corporation results from an amalgamation.
• Your corporation wound up a subsidiary.
• Your corporation acquired all or substantially all of the property of a non-arm's length corporation.