If you hold an annual certificate issued by the Minister of Finance for a given year confirming that a project qualifies as a large investment project and certifying that the project is being carried out in that year, you may be eligible for a credit for contributions to the health services fund in respect of eligible activities relating to the large investment project.

To claim the credit:

• Enter “06” in box 31.
• On line 32, enter the portion of the amount on line 30 that relates to eligible activities under the large investment project and that is included in the exemption period. Do not include the portion paid to an employee whose duties consist in building, expanding or modernizing the site where a large investment project will be carried out.

Do not include the following on line 32:

• 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 in respect of a large investment project for a given year 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 entered 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 for the year concerned;
• a copy of the independent auditor's report, if you are an employer that is a partnership carrying out a large investment project and you enclose with the RL-1 slip a copy of the first 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 the partnership elected to allocate a portion or all of its tax assistance limit to its members.