Calculation of the Income Tax of a Corporation (courtesy translation)

Form CO-771 must be completed for corporations, other than deposit insurance corporations. It is used to calculate income tax payable and the amount of the small business deduction.

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.


This form does not include the tax measures announced on March 25, 2021. For more information, see Budget Speech 2021-2022 of the Ministère des Finances.

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2020-09 version

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