For corporations that are associated with each other solely because of their association with a third corporation to be deemed not to be so associated, this third corporation has to elect not to be an associated corporation.
This form allows, for Québec purposes, to centralize the information concerning corporations, that, without this election, would be deemed to be associated to each other.
The information entered in this form will be transferred to Form CO-1138.1, Agreement and Election Respecting the Deduction for Farming and Fishing Corporations (Jump Code: 11381).