Agreement Concerning the Unused Portion of the Total Tax Assistance for a Transferred Large Investment Project
CO-737.18.17.TP-T
Complete form CO-737.18.17.TP for any corporation or partnership (the "acquirer") that, at any time in a taxation year or fiscal period, acquired all or substantially all of the activities arising from a large investment project carried out after March 21, 2023, from another corporation or partnership (the "vendor").
The vendor and the acquirer must enter into an agreement under which the unused portion of the vendor's total tax assistance for the project is transferred to the acquirer.