5. Property tax refund for forest producers (Line 462)

If, in 2017, you were a certified forest producer under the Sustainable Forest Development Act, were actively engaged in developing your woodlots and held a valid forest producer's certificate issued for that purpose, you can claim a refund for each assessment unit listed on your certificate whose total area is used for forestry purposes. To calculate the amount of your refund, complete Part C of Schedule E.

The value of the land and the total value of the unit are given on the assessment roll in effect for the fiscal period of a municipality or school board.

The total amount of property taxes on the immovable property included in the assessment units listed on your certificate is equal to the total of the following amounts, provided you did not apply for a refund of these amounts for 2016:

  • the municipal taxes paid for 2017;
  • the school taxes paid for 2016-2017 or 2017-2018; and 
  • the municipal taxes for 2018 paid before April 30, 2018.

To be entitled to the refund, you must have a report from a forest engineer listing your eligible development expenses (within the meaning of the Regulation respecting the reimbursement of property taxes of certified forest producers) for 2017, or you must have such expenses in reserve. The amount of the expenses must be equal to or greater than the amount of property taxes that can be refunded.

Carry-forward of development expenses

Eligible development expenses for a given calendar year can be claimed in any of the next ten years, provided you were entitled to a property tax refund for the year in which the expenses were incurred. However, if you incurred development expenses after December 31, 2013 and were not entitled to a refund for the year in which they were incurred, you can carry them forward five years.

  • over two years if the development expenses were incurred before January 1, 2014;
  • over five years if the development expenses were incurred after December 31, 2013.

Special case

If the total property taxes for an assessment unit exceed the amount on line 25 of Schedule E, you can check whether you are entitled to the refund by taking into account only the municipal taxes or only the school taxes for the unit.

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