Tax Credit for the Acquisition of Pig Manure Treatment Facilities

You may be eligible for a refundable tax credit for the acquisition of pig manure treatment facilities if you (or a partnership of which you were a member) operated a farm business that was recognized as a pig producer by the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation du Québec (MAPAQ).

The credit is equal to 30% of the total eligible expenses that you incurred in relation to an eligible facility, plus your share of the eligible expenses incurred by a partnership of which you were a member. For the expenses to qualify, you must hold an eligibility certificate from the MAPAQ.

How to claim the credit

To claim this credit, you must enclose the following documents with your tax return:

• form TP-1029.8.36.LP-V, Tax Credit for the Acquisition of Pig Manure Treatment Facilities
• a copy of the certificate issued by the MAPAQ