Entente concernant le plafond cumulatif lié au crédit d'impôt pour investissement (English courtesy translation)
Form CO-1029.8.36.ID must be completed by any corporation that
- is claiming the tax credit for investment 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) whose taxation years end during the given taxation year of the qualified corporation or on the same date; and
- wishes to reach an agreement with the corporation(s) associated with it on allocating, for the taxation year, the balance of the $75-million cumulative limit used to calculate the tax credit for investment.
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.ID. The courtesy translation of this document, entitled Cumulative Limit Allocation Agreement for the Tax Credit for Investment, is available below for information purposes only.