In Section 2 of the form, a question allows you to indicate if the work or group of works is co-published with one or more other qualified corporations. If you answer “Yes” to this question, the percentage that corresponds to the corporation’s share must be entered on line 220. This percentage will be used to calculate the tax credit in Section 6 of the form.
See Also
Guide de la déclaration de revenus des sociétés (available in French only)