Entente et choix relatifs à la déduction accordée aux sociétés agricoles ou de pêche (English courtesy translation)
CO-1138.1-T

Form CO-1138.1 is to be used to calculate the amount of the deduction that any farming corporation or fishing corporation may claim in the calculation of its paid-up capital where the corporation is associated in its taxation year with one or more other farming corporations or fishing corporations. In order for the associated corporations to claim the deduction, they must agree on the percentage of the deduction that is to be allocated to each of them.

Revenu Québec's language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.

To access the official French version of this document, click CO-1138.1. The courtesy translation of this document, entitled Agreement and Election Respecting the Deduction for Farming Corporations and Fishing Corporations, is available below for information purposes only.

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