Déduction pour des ristournes (English courtesy translation)
Form CO-786 may be completed by any corporation that wishes to deduct, in the calculation of its income for a taxation year, patronage dividends paid to customers in that year (or in the following 12 months).
Revenu Québec's language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.
To access the official French version of this document, click CO-786. The courtesy translation of this document, entitled Patronage Dividend Deduction, is available below for information purposes only.