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Practical Handbook for Companies 2021

Tax identification number of the representative/dominant company (included in the tax group)

In addition to the tax group number, entities that have ticked boxes [00009] or [00010] on page 1 of form 200, must enter in the section "Tax group" on page 1, the tax identification number (TIN) of the representative/dominant entity included in the tax group.

If box [00009] is ticked, the tax identification number of the reporting entity, entered in the identification section, shall be transferred directly.If box [00010] has been ticked, it shall be entered by the reporting entity.

In this way, groups whose parent entity is neither resident abroad nor subject to provincial legislation must enter the tax identification number of the parent entity.Otherwise, i.e. groups whose parent entity resides abroad or is subject to provincial regulations, must enter the tax identification number of the representative entity.