Entente relative à l'exemption de capital entre les membres d'un groupe lié d'assureurs sur la vie (English courtesy translation)

Form CO-1175.13 is intended for any life insurance corporation (also referred to as a “life insurer” in the Taxation Act and as a “corporation” in the form) that:

  • carries on business in Canada in a taxation year;
  • is related to one or more corporations and forms with them a related group at the end of the taxation year; and
  • wishes to come to an agreement, for the taxation year, with the corporation(s) related to it as to how to allocate the capital allowance between them for the purpose of calculating the tax on capital.

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 the document, click CO-1175.13. The courtesy translation of this document, entitled Agreement Between the Members of a Related Group of Life Insurers Respecting Capital Allowance, is available below for information purposes only.

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2016-03 version

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