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 or was used mainly for:

• the operation of a mine;
• the extraction of clay, peat, sand, shale or aggregates (including dimension stone and gravel);
• the deposit of waste; or
• the operation of a pipeline (if the trust was created after 2011).

Form to enclose

Tax Credit for the Income Tax Paid by an Environmental Trust (CO-1029.8.36.53-V)