An additional assistance is available for SMB’s located in the special remote area: an eligible corporation can qualify for the additional deduction for transportation costs of small and medium-sized businesses located in a special remote area in the calculation of its net income for a taxation year that starts after March 28, 2017.
The custom question Is the corporation eligible for the additional deduction for transportation costs of small and medium-sized businesses located in a special remote area? was added so you can indicate if the corporation meets all the conditions, which are listed at the top of the form, to qualify for this deduction. When the answer to this question is “Yes,” the calculations in the form are enabled.
See Also
Guide de la déclaration de revenus des sociétés (available in French only)