Synergy Capital Tax Credit (courtesy translation)
Form CO-776.CS must be completed for any corporation that, in its taxation year:
- is a qualified investor;
- acquired shares of a corporation in the life sciences, manufacturing or processing, green technologies, artificial intelligence or information technologies sectors (hereinafter the “issuing corporation”) after December 31, 2020; and
- is claiming the synergy capital tax credit in the calculation of its income tax payable.
A “qualified investor” is a corporation (other than an excluded investor) that carries on a business in Québec and has an establishment in Québec.
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The courtesy translation of this document is available below for information purposes only.