Authorization to Transfer a Tax Refund to a Third Party (courtesy translation)

Form CO-1055.2 must be completed for any legally constituted corporation that, for a particular taxation year, wants to transfer to an eligible third party the portion of its income tax refund that corresponds to refundable tax credits for expenses incurred in respect of property or an activity for which it obtained a certificate from the eligible third party or for which funding is provided by the third party.

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