NETFILE - Nova Scotia research and development tax credit recaptureIf a partnership of which you are a member, or a trust of which you are a beneficiary, acquired property from a corporation in a non-arm's length transaction and, in 2019 , converted the property to commercial use or disposed of it, you can include in your Nova Scotia tax payable all or part of the Nova Scotia research and development tax credit previously claimed by the corporation for the property.
If you claim this recapture (NS428 - line 51), you cannot send the tax return via NETFILE. This is a CRA restriction:
ID: 20131125164854NIX.xml
Webpage: KPA210-20131125164854NI.htm