Calculation of Paid-Up Capital

The calculation of paid-up capital is based on the type of corporation. To calculate paid-up capital, use one of the following forms:

• Financial institutions (This link will open a new window) must complete form CO-1140, Calcul du capital versé d'une institution financière (see courtesy translation CO-1140-T).
• Insurance corporations must complete form CO-1167, Société d'assurance – Calcul des primes payables, des primes taxables, et de la taxe sur le capital relative à l'assurance maritime (see courtesy translation CO-1167-T).
• Other types of corporations must complete form CO-1136, Calcul du capital versé (see courtesy translation CO-1136-T).