Associated Corporations' Agreement Respecting the Allocation of the Business Limit and Calculation of the Business Limit (courtesy translation)
Form CO-771.1.3 must be completed for any Canadian-controlled private corporation (CCPC) that is associated, in a taxation year, with at least one corporation that is a CCPC. The form is used to determine the business limit for purposes of the small business deduction (SBD).
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.