Crédit d'impôt pour la création d'emplois - Régions ressources, Vallée de l'aluminium, Gaspésie et certaines régions maritimes du Québec (année civile 2012 et années suivantes) (English courtesy translation)
Form CO-1029.8.36.RO is to be used by any qualified corporation that is claiming the tax credit for job creation in the resource regions, Vallée de l'aluminium, Gaspésie and certain maritime regions of Québec for the 2012, 2013, 2014 or 2015 calendar year.
It can also be used by a corporation that paid (or is associated with a corporation that paid) in its taxation year, pursuant to a legal obligation, an amount that may be considered a repayment of government assistance or non-government assistance. The assistance must have reduced the amount of the payroll used to calculate the corporation's tax credit for a previous year. Such assistance includes assistance obtained in a calendar year prior to 2012 for which the corporation claimed the tax credit for job creation in a designated region (using form CO-1029.8.36.RV) with respect to an activity referred to in the definition of the term "eligible region" in the first paragraph of section 1029.8.36.72.82.1 of the Taxation Act.
Note that a repayment of assistance made in the corporation's taxation year may relate to a number of calendar years.
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.RO. The courtesy translation of this document, entitled Tax Credit for Job Creation in the Resource Regions, Vallée de l'Aluminium, Gaspésie and Certain Maritime Regions of Québec (2012 and subsequent calendar years), is available below for information purposes only.