Crédit d'impôt pour la construction de chemins d'accès et de ponts d'intérêt public en milieu forestier (English courtesy translation)

Any corporation that wishes to claim the tax credit for the construction of public access roads and bridges in forest areas must complete form CO-1029.8.36.CP. To be entitled to claim the tax credit, a corporation, among other things,

  • must have an establishment in Québec and must have carried on a business in Québec in the year in question;
  • must have entered into a forest management agreement, a timber supply and forest management agreement, or a forest management contract with the Minister of Natural Resources and Wildlife;
  • must be building or doing major repair work on a public access road or bridge, or having such a road or bridge built, in a forest area; and
  • must hold a qualification certificate issued by the Ministère des Ressources naturelles et de la Faune (MRNF).

Revenu Québec's language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.

To access the official French version of this document, click CO-1029.8.36.CP. The courtesy translation of this document, entitled Tax Credit for the Construction of Public Access Roads and Bridges in Forest Areas, is available below for information purposes only.

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2012-06 version

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