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Additional Deduction for Transportation Costs of Small and Medium-Sized Manufacturing Businesses (courtesy translation)

Form CO-156.TR must be completed for any corporation that wishes to claim the additional deduction for transportation costs of small and medium-sized manufacturing businesses in the calculation of its net income for its taxation year.

To qualify for the deduction, the corporation must, in particular, meet the following conditions:

  • It is a Canadian-controlled private corporation throughout its taxation year.
  • The proportion of its manufacturing and processing activities for its taxation year is more than 25%.
  • Its paid-up capital used to calculate the small business deduction (SBD) for the taxation year is less than:
    • $15 million, if the corporation's taxation year begins before April 7, 2022,
    • $50 million, if the corporation's taxation year begins after April 6, 2022;
  • The major portion of its manufacturing activities was carried out in a special remote area, a remote area an intermediate area or a central area.

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


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2023-03 version

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