Adjustment of Income from One or More Partnerships (courtesy translation)
Form CO-17.B must be filed for every corporation that is required to calculate the income or losses for income tax purposes from all partnerships of which it is a member. The income or losses so calculated take into account the adjustment arising from the measure intended to limit the deferral of tax on income earned through a partnership. Form CO-17.B can also be used to calculate the reserve for qualifying transitional income (QTI).
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The courtesy translation of this document is available below for information purposes only.