,canada ,rev5ue ,ag5cy                #a

                                    #bjj
                             ,code #jija

       ,t#b ,corpor,n ,9come ,tax
       ,return 7#bjji & lat] tax
                 ye>s7
    
7#jee7 ,d n use ? >ea

  ,? =m s]ves z a f$]al1 prov9cial1 &
t]ritorial corpor,n 9come tax return1
un.s ! corpor,n is locat$ 9 ,quebec or
,alb]ta4 ,if ! corpor,n is locat$ 9 "o (
^! prov9ces1 y h 6file a sep>ate
prov9cial corpor,n return4
  ,"ps1 sec;ns1 subsec;ns1 p>agraphs1 &
subp>agraphs m5;n$ on ? return ref] 6!
f$]al ,9come ,tax ,act4 ,? return may
3ta9 *anges t _h n yet 2come law at ! "t
( pr9t+4
  ,s5d "o -plet$ copy ( ? return1 9clud+
s*$ules &! ,g5]al ,9dex ( ,f9ancial
,9=m,n 7,,gifi71 6yr tax c5tre or     #a
             ,t#b ,corpor,n          a#a
tax s]vices (fice4 ,y h 6file ! return
)9 six mon?s af ! 5d (! corpor,n's tax
ye>4
  ,= m 9=m,n see _+www.cra.gc.ca_: or
,guide ,t#djab1 ,t#b ,corpor,n--,9come
,tax ,guide4

              ,id5tific,n
    
7#jja7 ,busi;s ,numb] 7,,bn7 7#i digits7
  ---- ,,rc 7#d digits7 ----
7#jjb7 ,corpor,n's "n ----

          ,a4ress ( h1d (fice
    
7#jaj7 ,has ? a4ress *ang$ s9ce ! la/ "t
  y fil$ yr ,t#b return8 7,if .yes1
  -plete l9es #jaa 6#jah7
  #a ,yes ---- #b ,no ----
7#jaa7 ----
7#jab7 ----
7#jae7 ,c;y ----
7#jaf7 ,prov9ce1 t]ritory1 or /ate ----
                                      #b
              ,id5tific,n            b#a
7#jag7 ,c.try 7o!r ?an ,canada7 ----
7#jah7 ,po/al code/,zip code ----

     ,mail+ a4ress 7if di6]5t f h1d
             (fice a4ress7
    
7#jbj7 ,has ? a4ress *ang$ s9ce ! la/ "t
  y fil$ yr ,t#b return8 7,if .yes1
  -plete l9es #jba 6#jbh7
  #a ,yes ---- #b ,no ----
7#jba7 ,c/,o ----
7#jbb7 ----
7#jbc7 ----
7#jbe7 ,c;y ----
7#jbf7 ,prov9ce1 t]ritory1 or /ate ----
7#jbg7 ,c.try 7o!r ?an ,canada7 ----
7#jbh7 ,po/al code/,zip code ----

        ,loc,n ( books & records
    
7#jcj7 ,has ! loc,n ( books & records
  *ang$ s9ce ! la/ "t y fil$ yr ,t#b

                                      #c
              ,id5tific,n            c#a
  return8 7,if .yes1 -plete l9es #jca
  6#jch7
  #a ,yes ---- #b ,no ----
7#jca7 ----
7#jcb7 ----
7#jce7 ,c;y ----
7#jcf7 ,prov9ce1 t]ritory1 or /ate ----
7#jcg7 ,c.try 7o!r ?an ,canada7 ----
7#jch7 ,po/al code/,zip code ----

7#jdj7 ,type ( corpor,n at ! 5d (! tax
  ye>
  #a ---- ,canadian-3troll$ private
    corpor,n 7,,ccpc7
  #b ---- ,o!r private corpor,n
  #c ---- ,public corpor,n
  #d ---- ,corpor,n 3troll$ 0a public
    corpor,n
  #e ---- ,o!r corpor,n
    7specify1 2l7 ----
7#jdc7 ,if ! type ( corpor,n *ang$ dur+
  ! tax ye>1 provide ! e6ective date (!
  *ange4 7,ye>/,mon?/,"d7 ----
                                      #d
              ,id5tific,n            d#a
  ,6: tax ye> does ? return apply8
7#jfj7 ,tax ye> />t 7,ye>/,mon?/,"d7
  ----
7#jfa7 ,tax ye>-5d 7,ye>/,mon?/,"d7 ----
7#jfc7 ,has "! be5 an acquisi;n ( 3trol
  6: subsec;n #bdi7#d7 applies s9ce !
  previ\s tax ye>8
  #a ,yes ---- #b ,no ----
7#jfe7 ,if .yes1 provide ! date 3trol 0
  acquir$ 7,ye>/,mon?/,"d7 ----
7#jff7 ,is ! date on l9e #jfa a deem$
  tax ye>-5d 9 a3ord.e ) subsec;n
  #bdi7#c.a78
  #a ,yes ---- #b ,no ----
7#jfg7 ,is ! corpor,n a profes.nal
  corpor,n t is a memb] (a "pn]%ip8
  #a ,yes ---- #b ,no ----

  ,is ? ! f/ ye> ( fil+ af3
7#jgj7 ,9corpor,n8
  #a ,yes ---- #b ,no ----
7#jga7 ,amalgam,n8
  #a ,yes ---- #b ,no ----
                                      #e
              ,id5tific,n            e#a
,if .yes1 -plete l9es #jcj 6#jch & atta*
  ,s*$ule #bd4

7#jgb7 ,has "! be5 a w9d-up (a subsidi>y
  "u sec;n #hh dur+ ! curr5t tax ye>8
  ,if .yes1 -plete & atta* ,s*$ule #bd4
  #a ,yes ---- #b ,no ----
7#jgf7 ,is ? ! f9al tax ye> 2f
  amalgam,n8
  #a ,yes ---- #b ,no ----
7#jgh7 ,is ? ! f9al return up 64solu;n8
  #a ,yes ---- #b ,no ----
7#jgi7 ,if an elec;n 0 made "u sec;n
  #bfa1 /ate ! func;nal curr5cy us$ ----
7#jhj7 ,is ! corpor,n a resid5t (
  ,canada8 ,if .no1 give ! c.try (
  resid;e on l9e #jha & -plete & atta*
  ,s*$ule #ig4
  #a ,yes ---- #b ,no ----
7#jha7 ----
7#jhb7 ,is ! non-resid5t corpor,n claim+
  an exemp;n "u an 9come tax tr1ty8 ,if
  .yes1 -plete & atta* ,s*$ule #ia4
  #a ,yes ---- #b ,no ----            #f
              ,id5tific,n            f#a
7#jhe7 ,if ! corpor,n is exempt f tax "u
  sec;n #adi1 tick "o (! foll[+ boxes3
  #a ---- ,exempt "u p>agraph
    #adi7#a77e7 or 7l7
  #b ---- ,exempt "u p>agraph
    #adi7#a77j7
  #c ---- ,exempt "u p>agraph
    #adi7#a77t7
  #d ---- ,exempt "u o!r p>agraphs (
    sec;n #adi
  
  ,d n use ? >ea
7#jia7 ---- 7#jib7 ---- 7#jic7 ----
7#jid7 ---- 7#jie7 ---- 7#jif7 ----
7#ajj7 ----
--------------------------------------#b
               ,atta*;ts
    
  ,f9ancial /ate;t 9=m,n3 ,use ,,gifi
s*$ules #ajj1 #abe1 & #ada4
,s*$ules--,answ] ! foll[+ "qs4 ,= ea*
.yes response1 .atta* 6! ,t#b return !
s*$ule t applies4
                                      #g
               ,atta*;ts             a#b
                                   ,,yes
7#aej7 ,is ! corpor,n relat$ 6any
  o!r corpor,ns8 ,s*$ule #i """"""" ----
7#afj7 ,is ! corpor,n an
  associat$ ,,ccpc8 ,s*$ule #bc """ ----
7#afa7 ,is ! corpor,n an
  associat$ ,,ccpc t is claim+ !
  exp5diture limit8 ,s*$ule #di """ ----
7#aea7 ,does ! corpor,n h any
  non-resid5t %>ehold]s8 ,s*$ule
  #ai """"""""""""""""""""""""""""" ----
7#afb7 ,has ! corpor,n _h any
  transac;ns1 9clud+ sec;n #he
  transf]s1 ) xs %>ehold]s1
  (fic]s1 or employees1 o!r ?an
  transac;ns 9 ! ord9>y c\rse (
  busi;s8 ,exclude non->m's l5g?
  transac;ns ) non-resid5ts4
  ,s*$ule #aa """"""""""""""""""""" ----
7#afc7 ,if y answ]$ yes 6! abv
  "q1 &! transac;n 0 2t corpor,ns
  n d1l+ at >m's l5g?1 7 all or
  sub/anti,y all (! assets (!
                                      #h
               ,atta*;ts             b#b
  transf]or 4pos$ ( 6! transf]ee8
  ,s*$ule #dd """"""""""""""""""""" ----
7#afd7 ,has ! corpor,n pd any
  royalties1 manage;t fees1 or
  o!r simil> pay;ts 6resid5ts (
  ,canada8 ,s*$ule #ad """""""""""" ----
7#afe7 ,is ! corpor,n claim+ a
  deduc;n = pay;ts 6a type (
  employee b5efit plan8 ,s*$ule
  #ae """"""""""""""""""""""""""""" ----
7#aff7 ,is ! corpor,n claim+ a
  loss or deduc;n f a tax %elt]
  acquir$ af ,augu/ #ca1 #aihi8
  ,s*$ule ,t#ejjd """"""""""""""""" ----
7#afg7 ,is ! corpor,n a memb] (a
  "pn]%ip = : a "pn]%ip
  id5tific,n numb] has be5
  assign$8 ,s*$ule ,t#ejac """""""" ----
7#afh7 ,did ! corpor,n1 a =eign
  a6iliate 3troll$ 0! corpor,n1
  or any o!r corpor,n or tru/ t
  did n d1l at >m's l5g? )!
  corpor,n h a b5eficial 9t]e/ 9
                                      #i
               ,atta*;ts             c#b
  a non-resid5t 4cre;n>y tru/8
  ,s*$ule #bb """"""""""""""""""""" ----
7#afi7 ,did ! corpor,n h any
  =eign a6iliates dur+ ! ye>8
  ,s*$ule #be """"""""""""""""""""" ----
7#agj7 ,has ! corpor,n made any
  pay;ts 6non-resid5ts ( ,canada
  "u subsec;ns #bjb7#a7 &/or
  #aje7#a7 (! f$]al ,9come ,tax
  ,regul,ns8 ,s*$ule #bi """""""""" ----
7#aga7 ,has ! corpor,n _h any
  non->m's l5g? transac;ns )a
  non-resid5t8 ,s*$ule ,t#ajf """"" ----
7#agc7 ,= private corpor,ns3
  ,does ! corpor,n h any
  %>ehold]s :o [n #aj@3p or m (!
  corpor,n's -mon &/or pref]r$
  %>es8 ,s*$ule #ej """"""""""""""" ----
7#agb7 ,has ! corpor,n made
  pay;ts to1 or rcvd am.ts f1 a
  retire;t -p5s,n plan >range;t
  dur+ ! ye>8 """"""""""""""""""""" ----
7#bja7 ,is ! net 9come/loss %[n
  on ! f9ancial /ate;ts di6]5t f     #aj
               ,atta*;ts             d#b
  ! net 9come/loss = 9come tax
  purposes8 ,s*$ule #a """""""""""" ----
7#bjb7 ,has ! corpor,n made any
  *>ita# don,ns2 gifts 6,canada1
  a prov9ce1 or a t]ritory2 gifts
  ( cultural or ecological
  prop]ty2 or gifts ( m$ic9e8
  ,s*$ule #b """""""""""""""""""""" ----
7#bjc7 ,has ! corpor,n rcvd any
  divid5ds or pd any taxa#
  divid5ds = purposes (! divid5d
  refund8 ,s*$ule #c """""""""""""" ----
7#bjd7 ,is ! corpor,n claim+ any
  type ( losses8 ,s*$ule #d """"""" ----
7#bje7 ,is ! corpor,n claim+ a
  prov9cial or t]ritorial tax
  cr$it or does x h a p]man5t
  e/abli%;t 9 m ?an "o
  jurisdic;n8 ,s*$ule #e """""""""" ----
7#bjf7 ,has ! corpor,n r1liz$ any
  capital ga9s or 9curr$ any
  capital losses dur+ ! tax ye>8
  ,s*$ule #f """""""""""""""""""""" ----
                                     #aa
               ,atta*;ts             e#b
;i7 ,is ! corpor,n claim+ ! small
  busi;s deduc;n & report+ 9come
  f3 a7 prop]ty 7o!r ?an divid5ds
  deducti# on l9e #cbj (! ,t#b
  return71 b7 a "pn]%ip1 c7 a
  =eign busi;s1 or d7 a p]sonal
  s]vices busi;s2 or
7#bjg7 ;ii7 is ! corpor,n claim+
  ! refunda# por;n ( ,"p ,i tax8
  ,s*$ule #g """""""""""""""""""""" ----
7#bjh7 ,does ! corpor,n h any
  prop]ty t is eligi# = capital
  co/ all[.e8 ,s*$ule #h """""""""" ----
7#baj7 ,does ! corpor,n h any
  prop]ty t is eligi# capital
  prop]ty8 ,s*$ule #aj """""""""""" ----
7#bab7 ,does ! corpor,n h any
  res\rce-relat$ deduc;ns8
  ,s*$ule #ab """"""""""""""""""""" ----
7#bac7 ,is ! corpor,n claim+
  res]ves ( any k9d8 ,s*$ule #ac "" ----


                                     #ab
               ,atta*;ts             f#b
7#baf7 ,is ! corpor,n claim+ a
  patronage divid5d deduc;n8
  ,s*$ule #af """"""""""""""""""""" ----
7#bag7 ,is ! corpor,n a cr$it
  union claim+ a deduc;n =
  alloc,ns 9 propor;n 6borr[+ or
  an a4i;nal deduc;n8 ,s*$ule #ag   ----
7#bah7 ,is ! corpor,n an 9ve/;t
  corpor,n or a mutual fund
  corpor,n8 ,s*$ule #ah """"""""""" ----
7#bbj7 ,is ! corpor,n c>ry+ on
  busi;s 9 ,canada z a non-
  resid5t corpor,n8 ,s*$ule #bj """ ----
7#bba7 ,is ! corpor,n claim+ any
  f$]al or prov9cial =eign tax
  cr$its1 or any f$]al or
  prov9cial lo7+ tax cr$its8
  ,s*$ule #ba """"""""""""""""""""" ----
7#bbg7 ,does ! corpor,n h any
  ,canadian manufactur+ &
  process+ pr(its8 ,s*$ule #bg """" ----
7#bca7 ,is ! corpor,n claim+ an
  9ve/;t tax cr$it8 ,s*$ule #ca """ ----
                                     #ac
               ,atta*;ts             g#b
7#bcb7 ,is ! corpor,n claim+ any
  sci5tific rese>* & exp]i;tal
  develop;t 7,,sr&,,ed7
  exp5ditures8 ,s*$ule ,t#ffa """"" ----
7#bcc7 ,is ! total taxa# capital
  employ$ 9 ,canada (! corpor,n &
  xs relat$ corpor,ns ov]
  4#aj1jjj1jjj8 """"""""""""""""""" ----
7#bcd7 ,is ! total taxa# capital
  employ$ 9 ,canada (! corpor,n &
  xs associat$ corpor,ns ov]
  4#aj1jjj1jjj8 """"""""""""""""""" ----
7#bcg7 ,is ! corpor,n claim+ a
  surtax cr$it8 ,s*$ule #cg """"""" ----
7#bch7 ,is ! corpor,n subject
  6gross ,"p ,,vi tax on capital
  ( f9ancial 9/itu;ns8 ,s*$ule
  #ch """"""""""""""""""""""""""""" ----
7#bdb7 ,is ! corpor,n claim+ a
  ,"p ,i tax cr$it8 ,s*$ule #db """ ----
7#bdc7 ,is ! corpor,n subject
  6,"p ,,iv4#a tax on divid5ds
  rcvd on taxa# pref]r$ %>es or
                                     #ad
               ,atta*;ts             h#b
  ,"p ,,vi4#a tax on divid5ds pd8
  ,s*$ule #dc """"""""""""""""""""" ----
7#bdd7 ,is ! corpor,n agree+ 6a
  transf] (! liabil;y = ,"p
  ,,vi4#a tax8 ,s*$ule #dd """""""" ----
7#bdi7 ,is ! corpor,n subject
  6,"p ,,ii--,toba3o
  ,manufactur]s' surtax8 ,s*$ule
  #df """"""""""""""""""""""""""""" ----
7#bej7 ,= f9ancial 9/itu;ns3 ,is
  ! corpor,n a memb] (a relat$
  gr\p ( f9ancial 9/itu;ns ) "o
  or m memb]s subject 6gross ,"p
  ,,vi tax8 ,s*$ule #ci """"""""""" ----
7#bec7 ,is ! corpor,n claim+ a
  ,canadian film or video
  produc;n tax cr$it refund8
  ,s*$ule ,t#aaca """"""""""""""""" ----
7#bed7 ,is ! corpor,n claim+ a
  film or video produc;n s]vices
  tax cr$it refund8 ,s*$ule
  ,t#aagg """"""""""""""""""""""""" ----

                                     #ae
               ,atta*;ts             i#b
7#bee7 ,is ! corpor,n subject
  6,"p ,,xiii4#a tax8 7,%[ yr
  calcul,ns on a %eet t y id5tify
  z ,s*$ule #ib47 ,s*$ule #ib """"" ----
--------------------------------------#c
7#bef7 ,did ! corpor,n h any
  =eign a6iliates t >e n 3troll$
  =eign a6iliates8 ,s*$ule
  ,t#aacd-;,a """"""""""""""""""""" ----
7#beh7 ,did ! corpor,n h any
  3troll$ =eign a6iliates8
  ,s*$ule ,t#aacd-;,b """"""""""""" ----
7#bei7 ,did ! corpor,n [n
  specifi$ =eign prop]ty 9 ! ye>
  )a co/ am.t ov] 4#ajj1jjj8
  ,s*$ule ,t#aace """"""""""""""""" ----
7#bfj7 ,did ! corpor,n transf] or
  loan prop]ty 6a non-resid5t
  tru/8 ,s*$ule ,t#aada """"""""""" ----
7#bfa7 ,did ! corpor,n rcv a
  4tribu;n f or 0 x 9debt$ 6a
  non-resid5t tru/ 9 ! ye>8
  ,s*$ule ,t#aadb """"""""""""""""" ----
                                     #af
               ,atta*;ts             a#c
7#bfb7 ,has ! corpor,n 5t]$ 96an
  agree;t 6allocate assi/.e =
  ,,sr&,,ed c>ri$ \ 9 ,canada8
  ,s*$ule ,t#aade """"""""""""""""" ----
7#bfc7 ,has ! corpor,n 5t]$ 96an
  agree;t 6transf] qualifi$
  exp5ditures 9curr$ 9 respect (
  ,,sr&,,ed 3tracts8 ,s*$ule
  ,t#aadf """"""""""""""""""""""""" ----
7#bfd7 ,has ! corpor,n 5t]$ 96an
  agree;t ) o!r associat$
  corpor,ns = sal>y or wages (
  specifi$ employees = ,,sr&,,ed8
  ,s*$ule ,t#aagd """"""""""""""""" ----
7#bfe7 ,did ! corpor,n pay taxa#
  divid5ds 7o!r ?an capital ga9s
  divid5ds7 9 ! tax ye>8 ,s*$ule
  #ee """"""""""""""""""""""""""""" ----
7#bff7 ,has ! corpor,n made an
  elec;n "u subsec;n #hi7#aa7 n
  6be a ,,ccpc8 ,s*$ule ,t#bjjb """ ----


                                     #ag
               ,atta*;ts             b#c
7#bfg7 ,has ! corpor,n revok$ any
  previ\s elec;n made "u subsec;n
  #hi7#aa78 ,s*$ule ,t#bjjb """"""" ----
7#bfh7 ,did ! corpor,n 7,,ccpc or
  deposit 9sur.e corpor,n
  7,,dic77 pay eligi# divid5ds1
  or did xs g5]al rate 9come pool
  7,,grip7 *ange 9 ! tax ye>8
  ,s*$ule #ec """"""""""""""""""""" ----
7#bfi7 ,did ! corpor,n 7o!r ?an a
  ,,ccpc or ,,dic7 pay eligi#
  divid5ds1 or did xs l[ rate
  9come pool 7,,lrip7 *ange 9 !
  tax ye>8 ,s*$ule #ed """""""""""" ----

             ,a4i;nal 9=m,n
    
7#bgj7 ,did ! corpor,n use ! ,9t]n,nal
  ,f9ancial ,report+ ,/&>ds 7,,ifrs7 :5
  x prep>$ xs f9ancial /ate;ts8
  #a ,yes ---- #b ,no ----
7#bhj7 ,is ! corpor,n 9active8
  #a ,yes ---- #b ,no ----
                                     #ah
             ,a4i;nal 9=m,n          c#c
7#bha7 ,has ! major busi;s activ;y *ang$
  s9ce ! la/ return 0 fil$8 75t] .yes =
  f/-"t fil]s7
  #a ,yes ---- #b ,no ----
7#bhb7 ,:at is ! corpor,n's major busi;s
  activ;y8
7only -plete if ..yes 0 5t]$ at l9e
  #bha7 ----
7#bhc7 ,if ! major busi;s activ;y
  9volves ! resale ( gds1 %[ :e!r x is
  :olesale or retail
  #a ,:olesale ---- #b ,retail ----

,specify ! pr9cipal product7s7 m9$1
  manufactur$1 sold1 3/ruct$1 or s]vices
  provid$1 giv+ ! approximate p]c5tage
  (! total rev5ue t ea* product or
  s]vice repres5ts4
  7#bhd7 ---- 7#bhe7 ----@3p
  7#bhf7 ---- 7#bhg7 ----@3p
  7#bhh7 ---- 7#bhi7 ----@3p
7#bia7 ,did ! corpor,n immigrate
  6,canada dur+ ! tax ye>8
  #a ,yes ---- #b ,no ----           #ai
             ,a4i;nal 9=m,n          d#c
7#bib7 ,did ! corpor,n emigrate f
  ,canada dur+ ! tax ye>8
  #a ,yes ---- #b ,no ----
7#bic7 ,d y want 6be 3sid]$ z a qu>t]ly
  9/al;t remitt] if y >e eligi#8
  #a ,yes ---- #b ,no ----
7#bid7 ,if ! corpor,n 0 eligi# 6remit
  9/al;ts on a qu>t]ly basis = "p (! tax
  ye>1 provide ! date ! corpor,n c1s$
  6be eligi# 7,ye>/,mon?/,"d7 ----
7#bie7 ,if ! corpor,n's major busi;s
  activ;y is 3/ruc;n1 did y h any
  subcontractors dur+ ! tax ye>8
  #a ,yes ---- #b ,no ----

              ,taxa# 9come
    
7,a7 & 7#cjj7 ,net 9come or
  7loss7 = 9come tax purposes f
  ,s*$ule #a1 f9ancial /ate;ts1
  or ,,gifi """"""""""""""""""""" 4#----


                                     #bj
              ,taxa# 9come           e#c
  ,deduct3
7#caa7 ,*>ita# don,ns f
  ,s*$ule #b """"""""""""" 4#----
7#cab7 ,gifts 6,canada1 a
  prov9ce1 or a t]ritory f
  ,s*$ule #b """"""""""""" 4#----
7#cac7 ,cultural gifts f
  ,s*$ule #b """"""""""""" 4#----
7#cad7 ,ecological gifts f
  ,s*$ule #b """"""""""""" 4#----
7#cae7 ,gifts ( m$ic9e f
  ,s*$ule #b """"""""""""" 4#----
7#cbj7 ,taxa# divid5ds
  deducti# "u sec;n #aab
  or #aac1 or subsec;n
  #ach7#f7 f ,s*$ule #c "" 4#----
7#cbe7 ,"p ,,vi4#a tax
  deduc;n 99 """"""""""""" 4#----

99 ,? am.t is equal 6#c "ts ! ,"p
  ,,vi4#a tax paya# at l9e #gbd on page
  #h4

                                     #ba
              ,taxa# 9come           f#c
7#cca7 ,non-capital losses
  ( previ\s tax ye>s f
  ,s*$ule #d """"""""""""" 4#----
7#ccb7 ,net capital losses
  ( previ\s tax ye>s f
  ,s*$ule #d """"""""""""" 4#----
7#ccc7 ,re/rict$ f>m
  losses ( previ\s tax
  ye>s f ,s*$ule #d """""" 4#----
7#ccd7 ,f>m losses (
  previ\s tax ye>s f
  ,s*$ule #d """"""""""""" 4#----
7#cce7 ,limit$ "pn]%ip
  losses ( previ\s tax
  ye>s f ,s*$ule #d """""" 4#----
7#cdj7 ,taxa# capital ga9s
  or taxa# divid5ds
  allocat$ f a c5tral
  cr$it union """""""""""" 4#----
7#cej7 ,prospector's &
  grub/ak]'s %>es """""""" 4#----
7,b7 ,subtotal """"""""""" 4#---- 4#----

                                     #bb
              ,taxa# 9come           g#c
7,c7 ,subtotal 7am.t ;,a .m9us
  am.t ;,b7 7if negative1 5t]
  8#j07 """"""""""""""""""""""""" 4#----
  7,d7 & 7#cee7 ,add3 ,sec;n
  #aaj.e a4i;ns or subp>agraph
  #aae7#a77a77;vii7 a4i;ns """""" 4#----
7#cfj7 .,taxa# .9come 7am.t ;,c
  .plus am.t ;,d7 """"""""""""""" 4#----
7#cgj7 ,9come exempt "u p>agraph
  #adi7#a77t7 """"""""""""""""""" 4#----
7,z7 .,taxa# .9come =a corpor,n )
  exempt 9come "u p>agraph
  #adi7#a77t7 7l9e #cfj .m9us l9e
  #cgj7 """"""""""""""""""""""""" 4#----
--------------------------------------#d
         ,small busi;s deduc;n
    
  ,canadian-3troll$ private corpor,ns
  7,,ccpc's7 "?\t ! tax ye>

7,a7 & 7#djj7 ,9come f active
  busi;s c>ri$ on 9 ,canada f
  ,s*$ule #g """""""""""""""""""" 4#----
                                     #bc
         ,small busi;s deduc;n       a#d
7#dje7 ,taxa# 9come f l9e #cfj on
  page #c1 .m9us #aj/c (! am.t on
  l9e #fcb 99 on page #g1 .m9us
  #c "ts ! am.t on l9e #fcf 9999
  on page #g1 & .m9us any am.t t1
  2c ( f$]al law1 is exempt f ,"p
  ,i tax """""""""""""""""""""""" 4#----

  ,calcul,n (! busi;s limit3
  ,= all ,,ccpc's1 calculate ! am.t at
  l9e #d 2l4
7#a7 #djj1jjj multipli$
  0,numb] ( "ds 9 ! tax
  ye> 2f #bjji divid$
  0,numb] ( "ds 9 ! tax
  ye> equals """"""""""""" 4#----
7#b7 4#ejj1jjj multipli$
  0,numb] ( "ds 9 ! tax
  ye> af #bjjh divid$
  0,numb] ( "ds 9 ! tax
  ye> equals """"""""""""" 4#----
7#d7 .,add am.ts at l9es
  #a & #b """""""""""""""" 4#----
                                     #bd
         ,small busi;s deduc;n       b#d
7,c7 & 7#daj7 ,busi;s limit 7see
  notes #a & #b 2l7 """"""""""""" 4#----

,notes3
  #a4 ,= ,,ccpc's t >e n associat$1 5t]
    ! am.t f l9e #d on l9e #daj4 ,h["e1
    if ! corpor,n's tax ye> is less ?an
    #ea weeks1 prorate ! am.t f l9e #d
    0! numb] ( "ds 9 ! tax ye> divid$
    0#cfe1 & 5t] ! result on l9e #daj4
  #b4 ,= associat$ ,,ccpc's1 use ,s*$ule
    #bc 6calculate ! am.t 6be 5t]$ on
    l9e #daj4
  ,busi;s limit reduc;n3
7,e7 ,am.t ;,c 4#---- multipli$
  by 7#dae7 999999 4#---- 7,d7
  divid$ 0#aa1bej """"""""""""""" 4#----
7,f7 & 7#dbe7 ,reduc$ busi;s
  limit 7am.t ;,c .m9us am.t ;,e7
  7if negative1 5t] 8#j07 """"""" 4#----



                                     #be
         ,small busi;s deduc;n       c#d
  ,small busi;s deduc;n
7#e7 ,am.t ;,a1 ;,b1 ;,c1 or ;,f
  :i*"e is ! l1/ 4#---- multipli$
  0,numb] ( "ds 9 ! tax ye> 2f
  ,janu>y #a1 #bjjh ---- divid$
  0,numb] ( "ds 9 ! tax ye> ----
  multipli$ 0#af@3p """"""""""""" 4#----
7#f7 ,am.t ;,a1 ;,b1 ;,c1 or ;,f
  :i*"e is ! l1/ 4#---- multipli$
  0,numb] ( "ds 9 ! tax ye> af
  ,decemb] #ca1 #bjjg ---- divid$
  0,numb] ( "ds 9 ! tax ye> ----
  multipli$ 0#ag@3p """"""""""""" 4#----
7,g7 & 7#dcj7 ,total ( am.ts #e &
  #f--5t] on l9e #i ( page #g """ 4#----

99 ,calculate ! am.t ( =eign non-busi;s
  9come tax cr$it deducti# on l9e #fcb
  )\t ref];e 6! refunda# tax on !
  ,,ccpc's 9ve/;t 9come 7l9e #fjd7 & )\t
  ref];e 6! corporate tax reduc;ns "u
  sec;n #abc.d4
9999 ,calculate ! am.t ( =eign busi;s
  9come tax cr$it deducti# on l9e    #bf
         ,small busi;s deduc;n       d#d
  #fcf )\t ref];e 6! corporate tax
  reduc;ns "u sec;n #abc.d4
999999 ,l>ge corpor,ns
  --,if ! corpor,n is n associat$ ) any
    corpor,ns 9 bo? ! curr5t & previ\s
    tax ye>s1 ! am.t 6be 5t]$ at l9e
    #dae is3 7,total taxa# capital
    employ$ 9 ,canada =! .prior .ye>
    m9us 4#aj1jjj1jjj7 multipli$
    0#j.bbe@3p4
  --,if ! corpor,n is n associat$ ) any
    corpor,ns 9 ! curr5t tax ye>1 b 0
    associat$ 9 ! previ\s tax ye>1 !
    am.t 6be 5t]$ at l9e #dae is3
    7,total taxa# capital employ$ 9
    ,canada =! .curr5t .ye> m9us
    4#aj1jjj1jjj7 multipli$ 0#j.bbe@3p
  --,= corpor,ns associat$ 9 ! curr5t
    tax ye>1 see ,s*$ule #bc =! special
    rules t apply4
  


                                     #bg
          ,g5]al tax reduc;n =        #e
       ,canadian-3troll$ private
               corpor,ns
    
  ,canadian-3troll$ private corpor,ns
"?\t ! tax ye>

7,a7 ,taxa# 9come f l9e
  #cfj on page #c """"""""""""""" 4#----
7,b7 ,less] ( am.ts ;,v &
  ;,y f ,"p #i ( ,s*$ule
  #bg """""""""""""""""""" 4#----
7,c7 ,am.t ,,qq f ,"p #ac
  ( ,s*$ule #bg """""""""" 4#----
7,d7 ,am.t us$ 6calculate
  ! cr$it union deduc;n f
  ,s*$ule #ag """""""""""" 4#----
7,e7 ,am.t f l9e #djj1
  #dje1 #daj1 or #dbe on
  page #d1 :i*"e is ! l1/  4#----
7,f7 ,a7regate 9ve/;t
  9come f l9e #ddj ( page
  #f """"""""""""""""""""" 4#----

                                     #bh
        ,tax reduc;n = ,canadian     a#e
7,g7 ,total ( am.ts ;,b
  6;,f """"""""""""""""""" 4#---- 4#----
7,h7 ,am.t ;,a .m9us am.t
  ;,g 7if negative1 5t]
  8#j07 """"""""""""""""""""""""" 4#----
7,i7 ,am.t ;,h 4#---- multipli$
  0,numb] ( "ds 9 ! tax ye> 2f
  ,janu>y #a1 #bjjh ---- divid$
  0,numb] ( "ds 9 ! tax ye> ----
  divid$ by ---- multipli$ 0#g@3p 4#----
7,j7 ,am.t ;,h 4#---- multipli$
  0,numb] ( "ds 9 ! tax ye> af
  ,decemb] #ca1 #bjjg & 2f
  ,janu>y #a1 #bjji ---- divid$
  0,numb] ( "ds 9 ! tax ye> ----
  multipli$ 0#h.e@3p """""""""""" 4#----
7,k7 ,am.t ;,h 4#---- multipli$
  0,numb] ( "ds 9 ! tax ye> af
  ,decemb] #ca1 #bjjh & 2f
  ,janu>y #a1 #bjaj ---- divid$
  0,numb] ( "ds 9 ! tax ye> ----
  multipli$ 0#i@3p """""""""""""" 4#----

                                     #bi
        ,tax reduc;n = ,canadian     b#e
7,l7 ,am.t ;,h 4#---- multipli$
  0,numb] ( "ds 9 ! tax ye> af
  ,decemb] #ca1 #bjji & 2f
  ,janu>y #a1 #bjaa ---- divid$
  0,numb] ( "ds 9 ! tax ye> ----
  multipli$ 0#aj@3p """"""""""""" 4#----
7,m7 ,g5]al tax reduc;n =
  ,canadian-3troll$ private
  corpor,ns--,total ( am.ts ;,i
  6;,l """""""""""""""""""""""""" 4#----
,5t] am.t ;,m on l9e #fch ( page
  #g4

           ,g5]al tax reduc;n
    
  ,d n -plete ? >ea if y >e a ,canadian-
3troll$ private corpor,n1 an 9ve/;t
corpor,n1 a mortgage 9ve/;t corpor,n1
mutual fund corpor,n1 or any corpor,n )
taxa# 9come t is n subject 6! corpor,n
tax rate ( #ch@3p4


                                     #cj
           ,g5]al tax reduc;n        c#e
7,n7 ,taxa# 9come f page
  #c 7l9e #cfj or am.t
  ;,z1 :i*"e applies7 """"""""""" 4#----
7,o7 ,less] ( am.ts ;,v &
  ;,y f ,"p #i ( ,s*$ule
  #bg """""""""""""""""""" 4#----
7,p7 ,am.t ,,qq f ,"p #ac
  ( ,s*$ule #bg """""""""" 4#----
7,q7 ,am.t us$ 6calculate
  ! cr$it union deduc;n f
  ,s*$ule #ag """""""""""" 4#----
7,r7 ,total ( am.ts ;,o
  6;,q """"""""""""""""""" 4#---- 4#----
7,s7 ,am.t ;,n m9us am.t
  ;,r 7if negative1 5t]
  8#j07 """"""""""""""""""""""""" 4#----
7,t7 ,am.t ;,s 4#---- ,multipli$
  0,numb] ( "ds 9 ! tax ye> 2f
  ,janu>y #a1 #bjjh ---- divid$
  0,numb] ( "ds 9 ! tax ye> ----
  multipli$ 0#g@3p """""""""""""" 4#----
7,u7 ,am.t ;,s 4#---- multipli$
  0,numb] ( "ds 9 ! tax ye> af
  ,decemb] #ca1 #bjjg & 2f           #ca
           ,g5]al tax reduc;n        d#e
  ,janu>y #a1 #bjji ---- divid$
  0,numb] ( "ds 9 ! tax ye> ----
  multipli$ 0#h.e@3p """""""""""" 4#----
7,v7 ,am.t ;,s 4#---- multipli$
  0,numb] ( "ds 9 ! tax ye> af
  ,decemb] #ca1 #bjjh & 2f
  ,janu>y #a1 #bjaj ---- divid$
  0,numb] ( "ds 9 ! tax ye> ----
  multipli$ 0#i@3p """""""""""""" 4#----
7,w7 ,am.t ;,s 4#---- multipli$
  0,numb] ( "ds 9 ! tax ye> af
  ,decemb] #ca1 #bjji & 2f
  ,janu>y #a1 #bjaa ---- divid$
  0,numb] ( "ds 9 ! tax ye> ----
  multipli$ 0#aj@3p """"""""""""" 4#----
7,x7 ,g5]al tax reduc;n--,total (
  am.ts ;,t 6;,w """""""""""""""" 4#----
,5t] am.t ;,x on l9e #fci ( page
  #g4




                                     #cb
      ,refunda# por;n ( ,"p ,i tax    #f
    
  ,canadian-3troll$ private corpor,ns
"?\t ! tax ye>

7,a7 ,a7regate 9ve/;t
  9come f ,s*$ule #g
  7#ddj7 4#---- multipli$
  0#bf #b/c@3p """""""""""""""""" 4#----
,=eign non-busi;s 9come
  tax cr$it f l9e #fcb on
  page #g """""""""""""""" 4#----

  ,deduct3
7#dde7 4#---- multipli$
  0n9e & #i #a/c@3p4#----
7,b7 7if negative1 5t]
  8#j07 """""""""""""""""" 4#---- 4#----
7,c7 ,am.t ;,a .m9us am.t
  ;,b 7if negative1 5t]
  8#j07 """"""""""""""""""""""""" 4#----
,taxa# 9come f l9e #cfj on
  page #c """""""""""""""" 4#----

                                     #cc
          ,por;n ( ,"p ,i tax        a#f
  ,deduct3
,am.t f l9e #djj1
  #dje1 #daj1 or
  #dbe on page #d1
  :i*"e is ! l1/ "" 4#----
,=eign non-busi;s
  9come tax cr$it f
  l9e #fcb ( page
  #g 4#----
  multipli$ 0#be/i  4#----
,=eign busi;s 9come
  tax cr$it f l9e
  #fcf ( page #g
  4#---- multipli$
  0#c """"""""""""" 4#----
 """""""""""""""""" 4#---- 4#----
7,d7 """"""""""""""""""""" 4#----
  multipli$ 0#bf
  #b/c@3p """"""""""""""""""""""" 4#----
,"p ,i tax paya#
  m9us 9ve/;t tax
  cr$it refund 7l9e
  #gjj .m9us l9e
  #ghj f page #h7 """""""" 4#----    #cd
          ,por;n ( ,"p ,i tax        b#f
.,deduct3
  ,corporate surtax
  f l9e #fjj ( page
  #g """"""""""""""""""""" 4#----
7,e7 ,net am.t """"""""""" 4#---- 4#----
7,f7 & 7#dej7
  ,refunda# por;n (
  ,"p ,i tax--,am.t
  ;,c1 ;,d1 or ;,e1
  :i*"e is ! l1/ """""""""""""""" 4#----

      ,refunda# divid5d tax on h&
    
7#dfj7 ,refunda# divid5d
  tax on h& at ! 5d (!
  previ\s tax ye> """""""" 4#----
7#dfe7 .,deduct3 ,divid5d
  refund =! previ\s tax
  ye> """""""""""""""""""" 4#----

  .,add ! total (3
,refunda# por;n ( ,"p ,i
  tax f l9e #dej abv """"" 4#----
                                     #ce
           ,divid5d tax on h&        c#f
,total ,"p ,,iv tax paya#
  f ,s*$ule #c """"""""""" 4#----
7#dhj7 ,net refunda#
  divid5d tax on h&
  transf]r$ f a pr$ecessor
  corpor,n on amalgam,n1
  or f a w.d-up subsidi>y
  corpor,n """"""""""""""" 4#----
7,h7 """"""""""""""""""""" 4#---- 4#----
7#dhe7 ,refunda# divid5d
  tax on h& at ! 5d (! tax
  ye>--,am.t ;,g .plus
  am.t ;,h """""""""""""""""""""" 4#----

            ,divid5d refund
    
  ,private & subject corpor,ns at ! "t
taxa# divid5ds 7 pd 9 ! tax ye>

7,i7 ,taxa# divid5ds pd 9 ! tax
  ye> f l9e #dfj on page #b (
  ,s*$ule #c 4#---- multipli$
  0#a/c """"""""""""""""""""""""" 4#----
                                     #cf
            ,divid5d refund          d#f
7,j7 ,refunda# divid5d tax on h&
  at ! 5d (! tax ye> f l9e #dhe
  abv """"""""""""""""""""""""""" 4#----
,divid5d refund--,am.t ;,i or
  ;,j1 :i*"e is less 75t] ? am.t
  on l9e #ghd ( page #h7 """""""" 4#----
--------------------------------------#g
               ,"p ,i tax
    
7,a7 & 7#eej7 ,base am.t ,"p ,i
  tax--,taxa# 9come f page #c
  7l9e #cfj or am.t ;,z1 :i*"e
  applies7 multipli$ 0#ch@3p """" 4#----

       ,corporate surtax calcul,n
    
7#a7 ,base am.t f l9e ;,a
  abv """""""""""""""""""" 4#----

  ,deduct3
7#b7 #aj@3p ( taxa# 9come
  7l9e #cfj or am.t ;,z1
  :i*"e applies7 f page #c 4#----
                                     #cg
               ,"p ,i tax            a#g
7#c7 ,9ve/;t corpor,n
  deduc;n f l9e #fbj 2l "" 4#----
7#d7 ,f$]al lo7+ tax cr$it
  f l9e #fdj 2l """""""""" 4#----
7#e7 ,f$]al qualify+
  5viron;tal tru/ tax
  cr$it f l9e #fdh 2l """" 4#----

  ,=a mutual fund corpor,n or an 9ve/;t
corpor,n "?\t ! tax ye>1 5t] am.t ;a1
;b1 or ;c 2l on l9e #f1 :i*"e is ! l1/3

7a7 & 7#f7 #bh@3p (
  taxa# 9come f l9e
  #cfj ( page #c "" 4#----
7b7 & 7#f7 #bh@3p (
  tax$ capital ga9s 4#----
7c7 & 7#f7 ,"p ,i
  tax o!rwise paya# 4#----
  7l9e ;,a .plus
  l9es ;,c & ;,d
  .m9us l9e ;,f7
7#f7 """"""""""""""""""""" 4#----
                                     #ch
               ,"p ,i tax            b#g
7#g7 ,total ( l9es
  #b 6#f """"""""""""""""" 4#----
7#h7 ,net am.t 7l9e
  #a .m9us l9e #g7 """"""" 4#----

          ,corporate surtax 99
    
7,b7 & 7#fjj7 ,l9e #h 4#----
  multipli$ 0,numb] ( "ds 9 ! tax
  ye> 2f ,janu>y #a1 #bjjh ----
  divid$ 0,numb] ( "ds 9 ! tax
  ye> ---- multipli$ 0#d@3p """"" 4#----

99 ,! corporate surtax is z]o e6ective
  ,janu>y #a1 #bjjh4

7,c7 & 7#fjb7 ,recapture ( 9ve/;t tax
  cr$it f ,s*$ule #ca """"""""""" 4#----





                                     #ci
      ,calcul,n =! refunda# tax on   c#g
      ! ,canadian-3troll$ private
       corpor,n's 7,,ccpc7 9ve/;t
                 9come
    
  7if x 0 a ,,ccpc "?\t ! tax ye>7

7;i7 ,a7regate
  9ve/;t 9come f
  l9e #ddj on page
  #f """"""""""""""""""""" 4#----
,taxa# 9come f l9e
  #cfj on page #c   4#----

  ,deduct3
,am.t f l9e #djj1
  #dje1 #daj1 or
  #dbe ( page #d1
  :i*"e is ! l1/ "" 4#----
7;ii7 ,net am.t """ 4#---- 4#----
7,d7 & 7#fjd7
  ,refunda# tax on
  ,,ccpc's 9ve/;t
  9come--,six &
  two-?irds p]c5t (                  #dj
               ,"p ,i tax            d#g
  :i*"e is less3
  am.t ;i or ;ii """""""""""""""" 4#----
7,e7 ,subtotal 7.add l9es ;,a1 to
  ;,d7 """""""""""""""""""""""""" 4#----

  ,deduct3
7#i7 ,small busi;s deduc;n
  f l9e #dcj ( page #d """ 4#----
7#fjh7 ,f$]al tax abate;t  4#----
7#faf7 ,manufactur+ &
  process+ pr(its deduc;n
  f ,s*$ule #bg """""""""" 4#----
7#fbj7 ,9ve/;t corpor,n
  deduc;n """""""""""""""" 4#----
7#fbd7 ,tax$ capital ga9s
  4#----
7#fbh7 ,a4i;nal deduc;n--
  cr$it unions f ,s*$ule
  #ag """""""""""""""""""" 4#----
7#fcb7 ,f$]al =eign non-
  busi;s 9come tax cr$it f
  ,s*$ule #ba """""""""""" 4#----

                                     #da
               ,"p ,i tax            e#g
7#fcf7 ,f$]al =eign busi;s
  9come tax cr$it f
  ,s*$ule #ba """""""""""" 4#----
7#fch7 ,g5]al tax reduc;n
  = ,,ccpc's f am.t ;,m on
  page #e """""""""""""""" 4#----
7#fci7 ,g5]al tax reduc;n
  f am.t ;,x on page #e "" 4#----
7#fdj7 ,f$]al lo7+ tax
  cr$it f ,s*$ule #ba """" 4#----
7#fdh7 ,f$]al qualify+
  5viron;tal tru/ tax
  cr$it """""""""""""""""" 4#----
7#feb7 ,9ve/;t tax cr$it f
  ,s*$ule #ca """""""""""" 4#----
7,f7 ,subtotal """"""""""" 4#---- 4#----
7,g7 ,"p ,i tax paya#--
  ,l9e ;,e .m9us l9e ;,f """""""" 4#----
,5t] am.t ;,g on l9e #gjj ( page #h4




                                     #db
         ,summ>y ( tax & cr$its       #h
    
  ,f$]al tax
7#gjj7 ,"p ,i tax paya# f page #g 4#----
7#gjh7 ,"p ,,ii surtax paya# f
  ,s*$ule #df """"""""""""""""""" 4#----
7#gaj7 ,"p ,,iii4#a tax paya# f
  ,s*$ule #ee """"""""""""""""""" 4#----
7#gab7 ,"p ,,iv tax paya# f
  ,s*$ule #c """""""""""""""""""" 4#----
7#gaf7 ,"p ,,iv4#a tax paya# f
  ,s*$ule #dc """"""""""""""""""" 4#----
7#gbj7 ,"p ,,vi tax paya# f
  ,s*$ule #ch """"""""""""""""""" 4#----
7#gbd7 ,"p ,,vi4#a tax paya# f
  ,s*$ule #dc """"""""""""""""""" 4#----
7#gbg7 ,"p ,,xiii4#a tax paya# f
  ,s*$ule #ib """"""""""""""""""" 4#----
7#gbh7 ,"p ,,xiv tax paya# f
  ,s*$ule #bj """"""""""""""""""" 4#----
,total f$]al tax """""""""""""""" 4#----



                                     #dc
         ,summ>y ( tax & cr$its      a#h
  ,add prov9cial or t]ritorial tax3
7#gej7 ,prov9cial
  or t]ritorial
  jurisdic;n 7if m
  ?an "o
  jurisdic;n1 5t]
  8multiple0 &
  -plete ,s*$ule
  #e7 """"""""""""" 4#----
7#gfj7 ,net
  prov9cial or
  t]ritorial tax
  paya# 7except
  ,quebec &
  ,alb]ta7 """"""""""""""" 4#----
7#gfe7 ,prov9cial tax on
  l>ge corpor,ns 7,new
  ,brunswick 99 & ,nova
  ,scotia7 """"""""""""""" 4#----
 """"""""""""""""""""""""" 4#---- 4#----
7,a7 & 7#ggj7 ,total tax
  paya# """"""""""""""""""""""""" 4#----

                                     #dd
         ,summ>y ( tax & cr$its      b#h
  ,deduct o!r cr$its3
7#ghj7 ,9ve/;t tax cr$it
  refund f ,s*$ule #ca """ 4#----
7#ghd7 ,divid5d refund f
  page #f """""""""""""""" 4#----
7#ghh7 ,f$]al capital ga9s
  refund f ,s*$ule #ah """ 4#----
7#gib7 ,f$]al qualify+
  5viron;tal tru/ tax
  cr$it refund """"""""""" 4#----
7#gif7 ,canadian film or
  video produc;n tax cr$it
  refund 7,=m ,t#aaca7 """ 4#----
7#gig7 ,film or video
  produc;n s]vices tax
  cr$it refund 7,=m
  ,t#aagg7 """"""""""""""" 4#----
7#hjj7 ,tax )held at s\rce 4#----
7#hja7 ,total pay;ts on :
  tax has be5 )held 4#----
7#hjh7 ,prov9cial &
  t]ritorial capital ga9s
  refund f ,s*$ule #ah """ 4#----
                                     #de
         ,summ>y ( tax & cr$its      c#h
7#hab7 ,prov9cial &
  t]ritorial refunda# tax
  cr$its f ,s*$ule #e """" 4#----
7#hdj7 ,tax 9/al;ts pd """ 4#----
7#hij7 ,total cr$its """"" 4#---- 4#----

,bal.e 7l9e ;,a .m9us l9e
  ;,b7 """""""""""""""""""""""""" 4#----
7#hid7 ,refund code ----
,ov]pay;t 4#----

  ,if ! result is negative1 y h an
.ov]pay;t4
  ,if ! result is positive1 y h a .bal.e
.unpd4
  ,5t] ! am.t on :i*"e l9e applies4
  ,g5],y1 we d n *>ge or refund a di6];e
( 4#b or less4

,bal.e unpd 4#----
7#hih7 ,5clos$ pay;t 4#----

7#hif7 ,if ! corpor,n is a ,canadian-
  3troll$ private corpor,n "?\t !    #df
         ,summ>y ( tax & cr$its      d#h
  tax ye>1 does x qualify =! "o-mon?
  ext5.n (! date ! bal.e ( tax is due8
  #a ,yes ---- #b ,no ----

         ,direct deposit reque/
    
  ,6h ! corpor,n's refund deposit$
directly 96! corpor,n's bank a3.t at a
f9ancial 9/itu;n 9 ,canada1 or 6*ange
bank+ 9=m,n y alr gave u1 -plete ! 9=m,n
2l3
---- ,/>t
---- ,*ange 9=m,n
7#iaj7 ,bran* numb] ----
7#iad7 ,9/itu;n numb] ----
7#iah7 ,a3.t numb] ----

               ,c]tific,n
    
,i1 7#iej7 ,la/ "n 9 block lrs ----
7#iea7 ,f/ "n 9 block lrs ----
7#ied7 ,posi;n1 (fice1 or rank ----1
am an au?oriz$ sign+ (fic] (! corpor,n4
,i c]tify t ,i h exam9$ ? return1    #dg
               ,c]tific,n            e#h
9clud+ a3ompany+ s*$ules & /ate;ts1 & t
! 9=m,n giv5 on ? return is1 6! be/ ( my
k1 correct & -plete4 ,i fur!r c]tify t !
me?od ( calculat+ 9come = ? tax ye> is
3si/5t ) t (! previ\s tax ye> except z
specific,y 4clos$ 9 a /ate;t atta*$ 6?
return4

7#iee7 ,date 7,ye>/,mon?/,"d7 ----
7,signature (! au?oriz$ sign+ (fic] (!
  corpor,n ----
7#ief7 ,teleph"o numb] ----
7#ieg7 ,is ! 3tact p]son ! same z !
  au?oriz$ sign+ (fic]8 ,if .no1 -plete
  ! 9=m,n 2l3
  #a ,yes ---- #b ,no ----
7#ieh7 ,"n 9 block lrs ----
7#iei7 ,teleph"o numb] ----

        ,language ( correspond;e
    
7#iij7 ,9dicate yr language (
  correspond;e 05t]+ .#a = ,5gli% or .#b
  = ,fr5*4 ----                      #dh