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21. Income-averaging deduction for forest producers (Line 297)

If you meet the following conditions, you can request that part of your net income from sales of timber produced in a private forest be averaged over a period of up to seven or ten years:

  • You are a certified forest producer under the Sustainable Forest Development Act (or a member of a partnership that is a certified forest producer) regarding the private forest.
  • The sales are non-retail sales made to a buyer with an establishment in Québec.
  • You were resident in Québec on December 31, 2022.

You must then include all or part of the amount deducted for the year in your taxable income for one or more of the next seven or ten years. See point 8 in the instructions for line 276.

Enclose the following with your tax return:

  • a copy of a valid certificate issued to you and attesting that you are a certified forest producer regarding the private forest for which you are claiming the deduction or issued to the partnership of which you are member and attesting that this partnership is certified as such
  • form TP-726.30-V, Income Averaging for Forest Producers
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