Crédit d'impôt pour formation dans les secteurs manufacturier, forestier et minier (English courtesy translation)
Form CO-1029.8.36.FM must be completed for any corporation that wishes to claim the tax credit for training in the manufacturing, forestry and mining sectors. To qualify for the tax credit, the corporation:
- must have an establishment in Québec during its taxation year;
- must have incurred eligible training expenditures in the taxation year for its eligible employees;
- must not be exempt from income tax;
- must not be a Crown corporation or a wholly-controlled subsidiary of a Crown corporation (an excluded corporation);
- must be engaged in an activity that relates to the manufacturing, forestry or mining sector; and
- must have incurred eligible training expenditures before January 1, 2016.
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.FM. The courtesy translation of this document, entitled Tax Credit for Training in the Manufacturing, Forestry and Mining Sectors, is available below for information purposes only.