Amount to Be Included in the Income of a Corporation That Is a Member of a Multi-Tier Partnership (courtesy translation)
Generally speaking, form CO-17.B.2 must be filed for every corporation that is required to determine the amount to be included in its income, for a particular taxation year, in respect of a multi-tier partnership of which the corporation is a member and whose fiscal period does not coincide with the corporation's taxation year.
Form CO-17.B.2 should also be filed for every corporation that is a member of a partnership that has made, or is deemed to have made, a multi-tier fiscal period alignment election so that the partnership's fiscal period ends on a particular date before March 22, 2012.
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.