Déduction pour les revenus attribuables à des biens admissibles affectés à une réserve libre d'impôt par un armateur admissible (English courtesy translation)
CO-979.38-T

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.

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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.

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