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.
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.