I have found solution :)
hope it will be useful to them who have same problem
Dim frmnm As String = System.Reflection.Assembly.GetEntryAssembly.GetName.Name & "." & AddbtnForm
Dim arg As Object() = {Me.CurrentValue}
Dim frm As Form = DirectCast(System.Reflection.Assembly.GetEntryAssembly.CreateInstance(frmnm, True, Reflection.BindingFlags.CreateInstance, Nothing, arg, Nothing, Nothing), Form)
Dim d As New DialogResult
frm.Tag = Me.ParentValue
Dim pf = Me.ParentForm
pf.AddOwnedForm(frm)
d = frm.ShowDialog()
If d = DialogResult.Cancel Then
Refresh()
End If
Note
if I will write Me.ParentForm.AddOwnForm(frm) directly it give error top-level control...
Happy Coding!
:)