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Tax Credit Relating to Resources (courtesy translation)
CO-1029.8.36.EM-T

Form CO-1029.8.36.EM must be filed by any qualified corporation (or any corporation that is a member of a partnerhip that, if it were a corporation, would be a qualified corporation) that, for a taxation year, wishes to claim the tax credit in respect of eligible expenses that are

  • exploration expenses;
  • expenses relating to natural resources; or
  • Canadian renewable and conservation expenses incurred in Québec.

Form CO-1029.8.36.EM must also be filed by any such corporation that wishes to claim a temporary increase in respect of eligible expenses it incurred before January 1, 2008.

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2017-09 version

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