Somme à inclure dans le revenu d'une société membre d'une société de personnes à paliers multiples (English 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.
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 this document, click CO-17.B.2. The courtesy translation of this document, entitled Amount to Be Included in the Income of a Corporation That Is a Member of a Multi-Tier Partnership, is available below for information purposes only.