9. Tax credit for income tax paid by an environmental trust (Line 462)
You can claim this credit if you are including in your income amounts allocated by an environmental trust, that is, a trust maintained for the sole purpose of funding the reclamation of a site in Canada that is used for:
- the operation of a mine;
- the extraction of clay, peat, sand, shale or aggregates;
- the deposit of waste; or
- if the trust was created after 2011, the operation of a pipeline.
Tax Credit for the Income Tax Paid by an Environmental Trust (CO-1029.8.36.53-V)