This schedule is to be completed by a corporation having one or more of the following:
- related corporation(s)
- associated corporation(s)
Business Number (line 300)
If corporation is not registered enter "NR".
Relationship Code (line 400)
Enter the code number of the relationship that applies from the following order:
- 1 – Parent
- 2 – Subsidiary
- 3 – Associated
- 4 – Related but not associated
The relationship code represents the relationship that the corporation named above has to the filing corporation. For example, if the corporation named above is the parent corporation of the filing corporation, then indicate "1" as the relationship code.
Only report the first level of relationship. If Corporation A, is parent to Corporation B, and Corporation B is parent to Corporation C, the relationship between Corporation A and Corporation C is 'associated' (code 3).
Each corporation's Schedule 9 would report the relationships to the others as follows:
Corporation A's Schedule 9
- Corporation B listed as Subsidiary (code 2 under column 400)
- Corporation C listed as Associated (code 3 under column 400)
Corporation B's Schedule 9
- Corporation A listed as Parent (code 1 under column 400)
- Corporation C listed as Subsidiary (code 2 under column 400)
Corporation C's Schedule 9
- Corporation A listed as Associated (code 3 under column 400)
- Corporation B listed as Parent (code 1 under column 400)
Note that, if you answer “Yes” to the question If you answered “Yes” to the previous question, is the corporation related to the filing corporation? in the “General information – Related and associated corporations” section of Schedule 9 WORKCHART (Jump Code: 9 WORKCHART), the code indicated in the Relationship code column will be “4” to reflect the fact that this corporation is related but not associated with the reporting corporation for purposes of the Québec tax return.
See also