Cumulative Limit Allocation Agreement for the Tax Credit for Investment and Innovation (courtesy translation)
Form CO-1029.8.36.IK must be completed by any corporation that:
- is claiming the tax credit for investment and innovation for the taxation year;
- is associated, in the taxation year, with one or more corporations (whether or not they qualify for the tax credit for investment and innovation) whose taxation years end in the qualified corporation's taxation year or on the same date; and
- wants to reach an agreement with the corporation(s) associated with it on allocating, for the taxation year, the balance of the $100-million cumulative limit used to calculate the tax credit for investment and innovation
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.