Tax Credit for Salaries and Wages (IFC) (courtesy translation)
CO-1029.8.36.CI-T

Form CO-1029.8.36.CI must be completed by any corporation that is claiming the tax credit for salaries and wages (IFC) for the taxation year concerned. For the corporation to qualify for the tax credit, all of its activities for the year must be:

  • back office activities constituting qualified international financial transactions (QIFTs) within the meaning of the Act respecting international financial centres;
  • activities relating to an eligible contract mainly comprising qualified international financial operations (QIFOs) within the meaning of the Act respecting international financial centres, for a taxation year ending after December 20, 2017; or
  • a combination of both types of activities.

Form CO-1029.8.36.CI can also be completed by any corporation that wants to claim the deduction respecting the tax credit for salaries and wages (IFC) for the taxation year concerned, where all of the corporation's activities are QIFTs and not back office activities.

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2019-04 version

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