Agreement and Election Respecting the Deduction for Farming Corporations and Fishing Corporations (courtesy translation)

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.

In compliance with our language policy, the official version of this document is in French only. To access it, click français.

The courtesy translation of this document is available below for information purposes only.

Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us.

End of note

2012-02 version

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter