We show in Markl's setting for cohomological perturbation theorem that the sum over planar trees formula of Kontsevich and Soibelman transfers C ∞ -structures. Applying this result to a simplicial cocommutative coalgebra K * over a field of characteristic zero, we find a canonical C ∞ -structure on C * ( K * ), and in particular, we find a canonical C ∞ -structure on the cochain complex of a simplicial set.
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