Déduction pour les revenus attribuables à des biens admissibles affectés à une réserve libre d'impôt par un armateur admissible (English courtesy translation)
Form CO-979.38 must be filed by any corporation that is a qualified shipowner and wishes to claim, in calculating its taxable income, a deduction in respect of the interest income and dividends attributable to qualified property allocated to a tax-free reserve.
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-979.38. The courtesy translation of this document, entitled Deduction for Income Attributable to Qualified Property Allocated by a Qualified Shipowner to a Tax-Free Reserve, is available below for information purposes only.