Agreement Concerning Regional Ceilings Respecting the Additional Deduction for Transportation Costs of Small and Medium-Sized Manufacturing Businesses (courtesy translation)
Form CO-156.EN is to be filed by any corporation to which the following statements apply:
- The corporation is claiming the additional deduction for transportation costs of small and medium-sized manufacturing businesses for a taxation year that began after December 31, 2014.
- The corporation is associated in the year in question with one or more other corporations that qualify for the additional deduction and a regional ceiling applies for the year for each corporation concerned.
- The corporation is seeking to come to an agreement with the corporation(s) with which it is associated on the percentage that is to apply in the calculation of the regional ceiling of each corporation concerned for the taxation year in question.
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.