RL-1 Summary – Exempt Salary and Wages (Line 32)

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If you hold an annual certificate issued by the Minister of Finance for a given year in respect of a large investment project confirming that the project is being carried out in the given year and qualifies as a large investment project for that year, enter:

  • in box 31 the number 06;
  • on line 32 the portion of the amount entered on line 30 that relates to eligible activities and that is included in the exemption period.

The total exempt salaries and wages on line 32 must not include:

  • directors' fees paid to a director;
  • bonuses and incentives;
  • taxable benefits;
  • commissions.

The tax assistance that a corporation, a partnership or a corporation that is a member of a partnership may receive, for a given year, in respect of a large investment project, cannot exceed an amount corresponding to its tax assistance limit. For more information, see the Guide de la déclaration de revenus des sociétés (CO-17.G) (available in French only).

Documents to enclose

If you enter an amount on line 32, you have to enclose the following documents with the summary when you file it:

  • a copy of the annual certificate issued by the Minister of Finance;
  • a copy of the sharing agreement for the year concerned, if you are a member of a partnership that is carrying out a large investment project and that elected to allocate a portion or all of its tax assistance limit to its members.

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