Cumulative Limit Allocation Agreement for the Tax Credit Relating to Resources
CO-1029.8.36.EK-T
Form CO-1029.8.36.EK must be completed by any corporation whose taxation year begins after March 25, 2025, and that meets all the following conditions:
- The corporation is claiming the tax credit relating to resources for the taxation year.
- The corporation is associated, in the taxation year, with one or more corporations (whether qualified or not for this tax credit) whose taxation years end in the qualified corporation's taxation year or on the same date.
- The corporation wants to reach an agreement with the associated corporation(s) on allocating, for the taxation year, the balance of the $100-million cumulative limit used to calculate the tax credit relating to resources.