Election Concerning the Tax Credit for Salaries and Wages (IFC) (courtesy translation)
CO-1029.8.36.CJ-T

Form CO-1029.8.36.CJ is to be completed by eligible corporations that operated an international financial centre (IFC) on March 30, 2010, and that wish to claim the tax credit for salaries and wages (IFC) (see form CO-1029.8.36.CI). To claim the tax credit, such a corporation must irrevocably elect to forego the following advantages related to the IFC regime:

  • the deduction from taxable income;
  • the deduction from paid-up capital;
  • the exemption from the employer contribution to the health services fund.

In compliance with our language policy, the official version of this document is in French only. To access it, click français.

The courtesy translation of this document is available below for information purposes only.

Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us.

2012-02 version

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter