Agreement Concerning Regional Limits Respecting the Additional Deduction for Transportation Costs of Small and Medium-Sized Manufacturing Businesses (CO-156.EN-T)

Purpose This form is used by corporations to allocate regional percentage limits when claiming an additional tax deduction related to transportation costs for small and medium-sized manufacturing businesses. Benefits Helps corporations optimize and legally allocate tax deduction limits between associated companies, reducing taxable income through structured regional deductions. Who it’s for Manufacturing corporations in Québec that are associated with other corporations and jointly claim transportation-related tax deductions.

Who can apply

• Region: Quebec.

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