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Formation, see the section called "Capital Cost Allowance" in Guide T4012, T2 Corporation Income Tax. Unless otherwise stated, all legislative references are to the federal Income Tax Act. Is the corporation electing under subsection 1101(5q) of the Income Tax Regulations? 101 Yes No Part 1 Agreement between associated eligible persons or partnerships (EPOPs) Are you associated in the tax year with one or more EPOPs with which you have entered into an agreement under subsection 1104(3.

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