You can claim a refundable tax credit for the income tax paid by an environmental trust if you meet the following conditions:

• You are not exempt from taxes.
• You included amounts allocated by an environmental trust in your income.

For more information, see point 9 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V) or the instructions given in form CO-1029.8.36.53-V, Tax Credit for the Income Tax Paid by an Environmental Trust.