Lines 638 and 639 - General tax reduction
Lines 638 and 639 - General tax reduction
Calculate this reduction on page 5.
If you were a CCPC throughout the tax year, enter the amount on line 638.
If you were a corporation other than a CCPC, an investment corporation, a mortgage investment corporation, a mutual fund corporation, or a corporation that has income that is not subject to the corporation tax rate of 38% enter the amount on line 639.
See "General tax reduction" on page 79 for details.
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