Tax Credit for the Development of E-Business (courtesy translation)
Form CO-1029.8.36.DA is to be completed by any corporation claiming the tax credit for the development of e-business. To qualify for the tax credit, the corporation must meet the following conditions:
- It is not exempt from tax.
- It is not a Crown corporation or a subsidiary controlled by such a corporation.
- It has an establishment in Québec where it carries on a business whose activities are part of the information technology sector.
- It holds a qualification certificate issued by Investissement Québec for the taxation year confirming that its activities are eligible for the tax credit.
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The courtesy translation of this document is available below for information purposes only.