Rules for special situations

There are special rules to follow for calculating your instalment base in the following situations:

• short tax year
• fluctuating filing period ending (fiscal period longer than 365 days)
• amalgamations
• wind-ups
• transfers or rollovers
• change of control
• specified future tax consequences

Forms and publications

• T2 Corporation - Income Tax Guide (T4012)
• Corporation Instalment Guide (T7B-CORP)