Agreement Concerning the Tax Assistance Limit for a Large Investment Project as Part of the Transfer of a Recognized Business
Complete form CO-737.18.17.ET for any corporation or partnership (the ‘'acquirer'') that, at any time in a taxation year or fiscal period, acquired all or substantially all of a recognized business from another corporation or partnership (the ‘'vendor'') in relation to a large investment project. The vendor and the acquirer must enter into an agreement under which a portion of the vendor's tax assistance limit for the project is transferred to the acquirer.
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