Election Concerning the Number of Employee Remunerated Hours for Purposes of Calculating the Small Business Deduction (courtesy translation)
CO-771.CH-T
Form CO-771.CH must be completed by any corporation that wishes to make an election concerning the number of employee remunerated hours for purposes of calculating the small business deduction (SBD) for a taxation year ending after June 30, 2020, but before July 1, 2021.
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