Capital versé devant être utilisé à d'autres fins que le calcul de la taxe sur le capital (English courtesy translation)

Form CO-1140.A is to be completed by any corporation that is a financial institution or by any insurance corporation that wants to calculate the paid-up capital used for purposes other than the calculation of the tax on capital. Paid-up capital is used to determine whether a corporation may take advantage of certain tax assistance measures, to calculate the amount of assistance that may be granted to a corporation or for any other purpose under the Taxation Act. Paid-up capital is calculated for the end of the year that precedes the taxation year concerned or, in the case of a corporation's first taxation year, for the beginning of that taxation year.

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-1140.A. The courtesy translation of this document, entitled Paid-Up Capital to Be Used for Purposes Other Than the Calculation of the Tax on Capital, is available below for information purposes only.

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2014-09 version

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