Information Return for the Cooperative Investment Plan (courtesy translation)
Form CO-1000.R must be completed by any cooperative or federation of cooperatives (hereinafter referred to as “federation”) that is qualified under the new Cooperative Investment Plan (CIP) and that is required to
- provide us with information about its CIP qualification and the total cost of the qualifying securities it issued in the year; or
- calculate the special tax payable or recoverable for the calendar year concerned. If the cooperative or federation is required to pay a special tax because it redeemed or repaid, after June 23, 2009, a block of qualifying securities issued in the five previous years, it must complete only parts 1, 6, 8 and 9 of form CO-1000.R.
Form CO-1000.R must also be completed by any shareholding workers cooperative that wishes to recover a special tax paid in a previous year following the disposal of its investments in a corporation that employs its members for the calendar year in question.
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The courtesy translation of this document is available below for information purposes only.