  Quebec credits and deductions |
DT Max will determine the rate used to calculate the Quebec refundable tax credit for a design activity carried out by an outside consultant.
The following options are applicable for the keyword DesignCrQ.
Outside consulting contract (CO-1029.8.36.5) Use this option for expenses incurred as part of a contract entered into after June 3, 2014.
Use the keyword Partner-Info.d to indicate whether the partnership is an eligible partnership whereby the corporation is a member, an intermediary partnership whereby the corporation is a member, or an eligible partnership whereby the corporation is a member by an intermediary partnership.
The following options are applicable for the keyword Partner-Info.d.
Eligible partnership (corp is a member)
Intermediary partnership (corp is a member)
Elig. partnership (corp member by intermediary partnership)
Enter the name of the qualified partnership with the keyword NamePart for purposes of the refundable tax credit for a design activity. In addition enter the relevant information under the PIN-Id, YearEnd.pa and Member-Int% keywords in the RelatedParty group.
Enter the name of the certified designer.
The address of the certified design consultant entered in ADDRESS here will print on the CO-1029.8.36.5 form. Data entered in this keyword will be the first line of the address.
Use the keyword More-Info.des to enter additional address information. This will be line two of the address.
Use the keyword City.des to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.des to select the province.
The following options are applicable for the keyword Province.des.
Use the keyword State.des to select the state.
Use the keyword PostCode.des to enter the postal code. DT Max will make sure that it is in the correct format and will always enter the alphabetic portions in upper cases.
Use the keyword ZIPCode.des to enter the zip code.
Use the keyword For-Post.des to enter the foreign postal code.
SIN.d is the social insurance number assigned on the form.
RegNum-Des is the identification number assigned on the form.
Cert-Number is the number assigned to the certified design consultant by the Ministère de l'Industrie, du Commerce, de la Science et de la Technologie.
Use the keyword Rel-Consultant to indicate the type of relationship that the corporation has with the outside consultant.
The following options are applicable for the keyword Rel-Consultant.
NAL relationship with consultant - works by designer
NAL relationship with consultant - works by patternmaker
Arm's length relationship with consultant
Use the keyword Employee.r to indicate whether or not the information regarding the employee who executed the contract is identical to the outside consultant's information.
The following options are applicable for the keyword Employee.r.
Use the keyword Name-Empl.r to enter the name of the employee who executed the contract.
Use the keyword SIN.r to enter the social insurance number of the employee who executed the contract.
Use the keyword Cert-IssueDate to enter the date of issuance of the certificate.
Use the keyword Cert-Number.r to enter the certificate number.
Use Contr-Start to enter the date on which the contract took effect or when the period started for the qualified activity.
Use Contr-End to enter the date on which the contract ended or when the period ended for the qualified activity.
Use the keyword Days-Employee to enter the number of days within the eligible outside consultant's tax year during which the employee carried out eligible activities for the contract.
Enter the amount of the design cost incurred and type of cost in DesignCost. The amount entered will be used to calculate the refundable design tax credit on the CO-1029.8.36.5 form.
Enter government or non government assistance received as a positive amount. Enter assistance repaid as a negative amount.
Use the keyword Contr-Payment to enter the contract payment that the corporation, within the context of a contract, must receive from the government of Canada, from a province, a municipality or any other administration in Canada.
Apparent payment is defined as an amount that the qualified corporation or a person not dealing at arm's length with the corporation has received or should receive from a qualified outside consultant for the use of premises, facilities or equipment or the provision of services no later than six months after the end of the period covered by this form. This amount must be included in the cost of the contract entered with the qualified outside consultant. This concept also applies to a partnership, with necessary modifications.
Use the keyword Des-WagesCr if the paid portion of the contract cost attributable to wages paid by the qualified outside consultant to a qualified employee (line 10) entitled the corporation to another tax credit, or if this portion may entitle an individual or a member of a partnership other than the qualified corporation to a tax credit.
The following options are applicable for the keyword Des-WagesCr.
Use the keyword Cr-AssistRepay.d to enter the tax credit pertaining to an assistance, a benefit or an advantage that is related to an expense made in a previous tax year and that has been repaid in the year.
Use the keyword Design-Cr if the corporation wishes to claim the tax credit for an in-house design activity (CO-1029.8.36.7).
The following options are applicable for the keyword Design-Cr.
Use the keyword Partner-Info.e to indicate whether the partnership is an eligible partnership whereby the corporation is a member, an intermediary partnership whereby the corporation is a member, or an eligible partnership whereby the corporation is a member by an intermediary partnership.
The following options are applicable for the keyword Partner-Info.e.
Eligible partnership (corp is a member)
Intermediary partnership (corp is a member)
Elig. partnership (corp member by intermediary partnership)
Enter the name of the qualified partnership with the keyword NamePart.e for purposes of the refundable tax credit for in-house design activity. In addition enter the relevant information under the PIN-Id, YearEnd.pa and Member-Int% keywords in the RelatedParty group.
Enter the name of the employee who carried out the design activity.
Use the keyword Empl-Wages to indicate whether the corporation incurred wages within the context of a design activity, for an eligible designer or eligible patternmaker.
The annual limit for eligible wages pertaining to an eligible designer is $60,000 whereas the annual limit for eligible wages pertaining to an eligible patternmaker is $40,000.
The following options are applicable for the keyword Empl-Wages.
Use this keyword to enter the number of days during which the qualified employee was employed by the corporation in the taxation year in the period covered by the certificate.
For purposes of Quebec form CO-1029.8.36.DA, enter the number of days in the period covered by the certificate before June 5, 2014, or after June 4, 2014 and before March 27, 2015 or after March 26, 2015, as applicable, during which the employee was an eligible employee.
Use this keyword to enter the SIN of the employee.
Use this keyword to enter the date of the certificate issued by the ministère du Développement économique, de l'Innovation et de l'Exportation (MDEIE). Enclose a copy of the certificate with the completed C0-1029.8.36.7 schedule.
Cert-Number.e is the number assigned to the employee by the ministère du Développement économique, de l'Innovation et de l'Exportation (MDEIE).
Use this keyword to indicate the start of the period in which the designer received wages for design work.
Use this keyword to indicate the end of the period in which the designer received wages for design work.
Enter the amount of qualified wages that were incurred with respect to a particular designer participating in the design activity.
DT Max will deduct governmental / non governmental assistance received (entered as positive in Assistance.e) from or add same assistance repaid (entered as negative in Assistance.e).
Concerning Quebec form CO-1029.8.36.DA, only the governmental/non governmental assistance received (entered as positive in Assistance.e) should be entered with the keyword. Any assistance repaid resulting in a credit should be entered with the keyword CrAssistRepaid.e.
Use the keyword Contr-Payment.e to enter the contract payment that the corporation, within the context of a contract, must receive from the government of Canada, from a province, a municipality or any other administration in Canada.
Use the keyword Design-WagesCr if a portion of the wages incurred during the period covered by the certificate and paid to the qualified employee (line 10) entitled the corporation to another tax credit, or if this portion may entitle an individual or a member of a partnership other than the qualified corporation to a tax credit.
The following options are applicable for the keyword Design-WagesCr.
Use the keyword Cr-AssistRepay.e to enter the tax credit pertaining to an assistance, a benefit or an advantage that is related to an expense made in a previous tax year and that has been repaid in the year.
Use the keyword E-Business if the corporation wishes to claim the tax credit for the development of E-business (CO-1029.8.36.DA).
The following options are applicable for the keyword E-Business.
Quebec Develop. of E-Business tax credit - CO-1029.8.36.DA Choose this option if you wish to claim the tax credit for the development of E-Business (CO-1029.8.36.DA).
CO-1029.8.36.DA (credit carried forward)
CO-1029.8.36.DA (credit carried back)
Use the keyword NameEmployee to enter the name of the employee with regard to which the corporation is claiming a credit.
Use this keyword to enter the number of days during which the qualified employee was employed by the corporation in the taxation year in the period covered by the certificate.
For purposes of Quebec form CO-1029.8.36.DA, enter the number of days in the period covered by the certificate before June 5, 2014, or after June 4, 2014 and before March 27, 2015 or after March 26, 2015, as applicable, during which the employee was an eligible employee.
Use this keyword to enter the SIN of the employee.
Use this keyword to enter the date of the certificate issued by the ministère du Développement économique, de l'Innovation et de l'Exportation (MDEIE). Enclose a copy of the certificate with the completed C0-1029.8.36.7 schedule.
Use this keyword to indicate the start of the period in which the designer received wages for design work.
Use this keyword to indicate the end of the period in which the designer received wages for design work.
Enter the amount of qualified wages incurred during the period covered by the certificate and paid to the eligible employee.
The following options are applicable for the keyword Wages.ebus.
DT Max will deduct governmental / non governmental assistance received (entered as positive in Assistance.e) from or add same assistance repaid (entered as negative in Assistance.e).
Concerning Quebec form CO-1029.8.36.DA, only the governmental/non governmental assistance received (entered as positive in Assistance.e) should be entered with the keyword. Any assistance repaid resulting in a credit should be entered with the keyword CrAssistRepaid.e.
Use the keyword E-Bus-WagesCr if a portion of the wages incurred in the period covered by the certificate and paid to the eligible employee (line 20) allowed the corporation to receive another tax credit or if such an amount gave a person or partnership other than the corporation entitlement to a tax credit.
The following options are applicable for the keyword E-Bus-WagesCr.
Use the keyword CrAssistRepaid.e to enter the tax credit pertaining to assistance, a benefit or an advantage that are related to a salary paid in a previous tax year and were repaid in the year.
Use the keyword DedRepaidAssist to enter the deduction pertaining to assistance repaid in the year. To determine the amount. you must recalculate last year's deduction as if the corporation never received, in the previous year, the assistance repaid in the year concerned. To do so, you must redo the calculations of the deduction that you have done on the CO-1029.8.36.DA that you have completed for the previous taxation year. The amount to be entered corresponds to the amount by which the recalculated deduction exceeds the deduction for the previous year.
Use the keyword AmountCF.e to enter the amount of tax credit carried forward from line 121 of previous year's form CO-1029.8.36.DA.
The following options are applicable for the keyword AmountCF.e.
1st prior year
2nd prior year
3rd prior year
4th prior year
5th prior year
6th prior year
7th prior year
8th prior year
9th prior year
10th prior year
11th prior year
12th prior year
13th prior year
14th prior year
15th prior year
16th prior year
17th prior year
18th prior year
19th prior year
20th prior year
21st prior year
Use the keyword AmountCB.e to request a carryback of a tax credit earned in the current year.
The corporation may carry back the current-year tax credit earned for a maximum of 3 years.
The following options are applicable for the keyword AmountCB.e.
1st prior year
2nd prior year
3rd prior year
Use the keyword CreditOV.e to override the Quebec tax credit for the development of e-business claimed in the current year as calculated by DT Max.
The keyword Innovative-Corp opens the group for the deduction for the commercialzation of innovations in Quebec.
The following options are applicable for the keyword Innovative-Corp.
Commercialization of innovations deduction - CO-737.18.CI This form is intended for any corporation that claims a deduction in calculating its taxable income for a taxation year beginning after December 31, 2020, regarding the commercialization of a qualified intellectual property asset.
Use the keyword QualifiedProp to enter a description of the qualified intellectual property asset.
Use the keyword Type.q to indicate the type of qualified intellectual property asset for which the corporation is claiming the deduction for the commercialization of innovations in Quebec.
The following options are applicable for the keyword Type.q.
Protected invention
Protected plant variety
Protected software
If the type of qualified intellectual property asset is a protected invention, enter the identification number of the patent, if applicable. If the type of qualified intellectual property asset is a protected plant variety of the corporation, enter the registration number. If the type of qualified intellectual property asset is a protected software of the corporation, enter the registration number of the copyright, if applicable.
Use the keyword Return-Estim-Info to enter the information relating to the letter D of the first component of the formula for calculating the incentive deduction for the commercialization of innovations in Quebec which is {[A x (B/C)] - D}.
The element corresponding to the letter D is designed to subtract, from the qualified profits, an estimate of the routine return incorporated in the income that is not attributable to a qualified intellectual property asset. Where the gross income from the commercialization of a qualified intellectual property asset consists of a royalty or an amount obtained as damages from judicial remedies, the letter D is deemed to be zero in respect of that income.
The following options are applicable for the keyword Return-Estim-Info.
Gross income from commercialization of asset for the year
Royalty regarding the asset
Damages from judicial remedies regarding the asset
R&D expenditures of a current nature deducted in tax year
Part 3.1 of form CO-737.18.CI must be completed for the relevant tax year as well as for each of the preceding six tax years.
Use this keyword to choose the applicable year.
The following options are applicable for the keyword R&D-TaxYear.
Current year
1st prior year
2nd prior year
3rd prior year
4th prior year
5th prior year
6th prior year
Use the keyword R&D-Activities to enter the information relating to the second component of the formula for calculating the incentive deduction for the commercialization of innovations (IDCI) in Quebec which is (E/F).
This component of the formula for calculating the IDCI takes into account the extent of the R&D activities carried out in Québec by the qualified innovative corporation. The nexus ratio is calculated on a cumulative basis, according to a moving average including the particular taxation year and the preceding six years.
The following options are applicable for the keyword R&D-Activities.
Qualif. exp. in respect of a research contract - LN(45)
Consideration to a subcontr. at arm's length in QC - LN(48)
Qualifying expenditures out of QC - LN(51)
Consideration - subcontr. at arm's length out QC - LN(51a)
Consideration - subcontr. arm's length QC + elsew. - LN(56)
Salaries paid to empl. of an establishment QC - LN(60)
Salaries paid to empl. of an establ. out of QC - LN(60)
Consideration - subcontr. not at arm's length QC - LN(61)
Consideration - subcontr. not arm's length out QC - LN(61)
Use the keyword Bus%-QC to enter the proportion of business carried on in Québec for a particular taxation year from either form CO-771.R.3 or form CO-771.R.14, as applicable.
Use NumberYears-OV to override the number of tax years included in the period that begins on the first day of the tax year during which the corporation incurred these R&D expenditures for the first time and ends on the last day of the relevant tax year that is automatically calculated by DT Max on line 70 of Quebec form CO-737.18.CI.
An eligible corporation may receive a refundable tax credit calculated on the basis of certain expenditures of a current nature it incurs during its 2012 taxation year and that can reasonably be attributed to its damage insurance activities in Québec. The rate applicable for calculating this tax credit will be 7.5 for 2013, 5% for 2014 and 2.5% for 2015.
The following options are applicable for the keyword InsuranceTaxCr.
The eligible expenditures of an eligible corporation mean the portion of expenditures of a current nature it incurs during its most recent taxation year ended before January 1, 2013 and that can reasonably be attributed to its damage insurance activities in Quebec.
Enter assistance received as a positive amount. Enter assistance repaid as a negative amount.
Use the keyword Days-FinIns.i to enter the number of days during which the corporation carried out damage insurance activities.
If there is no entry with the keyword Days-FinIns.i, DT Max will use the number of days in the tax year.
The following options are applicable for the keyword Days-FinIns.i.
Days in tax yr in 2013 attributed to damage insurance act.
Days in tax yr in 2014 attributed to damage insurance act.
Days in tax yr in 2015 attributed to damage insurance act.
Use the keyword Job-Creation to enter the type of industry for which a job creation tax credit can be claimed.
The following options are applicable for the keyword Job-Creation.
Remote resource regions (CO-1029.8.36.RO)
Other resource regions (CO-1029.8.36.RO)
Major digital transformation projects (CO-1029.8.36.PT) Tax credit for major digital transformation projects as calculated on form CO-1029.8.36.PT.
Use the keyword Sector-Activity to indicate the sector of activity of the businesses concerned.
Use the keyword Reference-Yr to enter the calendar year of the base period for purposes of Quebec form CO-1029.8.36.RO.
Use the keyword Ref-Yr-Status to indicate certain information in order to determine the corporation's reference year for purposes of Québec form CO-1029.8.36.RO.
The following options are applicable for the keyword Ref-Yr-Status.
Year of reference determined in a previous year
Recogn. comp. - manuf. in Gaspé/maritimes aft. Dec 31, 2007
Recogn. comp. - other corporations after March 13, 2008
CO-1029.8.36.IN requested after March 13, 2008
CO-1029.8.36.RG requested after March 13, 2008
CO-1029.8.36.RL requested after March 13, 2008
CO-1029.8.36.RV for the year including Dec. 31, 2010
Use the keyword Region to indicate the region of the sector of activity.
The following options are applicable for the keyword Region.
Targeted regions - all sectors of activity
Targeted regions - all sectors of activity in res. region
All of Quebec - all sectors of activity
All of Quebec - all sectors of activity in resource region
Use the keyword CalendarYr-Info to enter amounts relating to the calendar year in question in order to calculate the eligible salaries or wages and eligible amount.
The following options are applicable for the keyword CalendarYr-Info.
Salaries and wages
Premiums/bonuses/overtime pay
Salaries entitling corp to other refund. tax cr.
Wage de-indexation
Government & non-government assistance
Use the keyword ReferenceYr-Info to enter amounts relating to the reference period in question in order to calculate the adjusted eligible salaries or wages and adjusted base amount.
The following options are applicable for the keyword ReferenceYr-Info.
Salaries and wages
Premiums/bonuses/overtime pay
Salaries entitling corp to other refund. tax cr.
Government & non-government assistance
Use the keyword Year-Assistance to indicate the year in which the amount of assistance was taken into account.
Use the keyword Assist-Info to enter the amount for the assistance received in the year during which it was taken into account, the amount for the assistance repaid in the calendar year, and the amount of eligible assistance repaid for the tax year.
The following options are applicable for the keyword Assist-Info.
Use the keyword AllocPayroll to enter the amount of the payroll increase allocated to the corporation.
The following options are applicable for the keyword AllocPayroll.
Use the keyword GrossRev-Region to enter the gross revenue attributable to resource regions for a tax year, the amount that is obtained by applying the following formula : Gross revenue of the corporation for the tax year, multiplied by the salaries and wages paid to the employees of an establishment of the corporation located in a resource region in the tax year, divided by the salaries and wages paid to the employees of the corporation in the tax year.
When 90 % or more of the salaries and wages paid by the corporation, for a tax year, are attributable to the employees who are working in an establishment of the corporation located in a resource region, the total gross revenue of the corporation, for this tax year, is deemed to be a gross revenue attributable to resource regions.
Use the keyword ContractStart to enter the start of the eligibility period regarding the eligible digitalization contract.
Use the keyword ContractEnd to enter the end of the eligibility period regarding the eligible digitalization contract.
Use the keyword Name-Employee.j to enter the name of the eligible employee under the eligible contract.
Use this keyword to enter the SIN of the employee.
Use the keyword Cert-IssueDate.j to enter the date the qualification certificate for the employee was issued by Investissement Québec.
Use the keyword Cert-BeginDate to enter the begin date of the certificate.
Use the keyword Cert-EndDate to enter the end date of the certificate.
Use the keyword Wages.j to enter the wages incurred by the qualified corporation in the year and paid to the eligible employee.
DT Max will deduct assistance, benefit or advantage received (entered as positive in Assistance.j) from or add same assistance, benefit or advantage repaid (entered as negative in Assistance.j) to the wages incurred with respect to the eligible employee.
Use the keyword EmplDays.j to enter the number of days in the corporation's tax year during which the employee is eligible.
Use the keyword Job-WagesCr if a portion of the wages incurred in the year and paid to the eligible employee allowed the corporation to receive another tax credit or, if a portion or all of those wages could entitle a person or a member of a partnership (other than the qualified corporation) to another tax credit.
The following options are applicable for the keyword Job-WagesCr.
Use the keyword Credit-OV.j to override the tax credit for major employment-generating projects claimed in the current year as calculated by DT Max.
Use the keyword MultiMedia to claim the Quebec tax credit for the production of multimedia titles.
The following options are applicable for the keyword MultiMedia.
Quebec tax credit for multimedia titles - CO-1029.8.36.TM Choose this option if you wish to file Quebec form CO-1029.8.36.TM (Tax credit for multimedia titles).
Quebec tax credit for multimedia titles - CO-1029.8.36.PM Choose this option if you wish to file Quebec form CO-1029.36.PM (Tax credit for corporations specialized in the production of multimedia titles) if the corporation has incurred the qualified labour expenditures after March 26, 2015, or as part of a contract entered into after that date.
Use the keyword Title.m to enter the title of the multimedia product for which a tax credit is being claimed.
Use the keyword Cert-Number.m to enter the number of the qualification certificate issued by Investissement Québec for which a tax credit is being claimed.
Use the keyword Production.m to indicate the classification given to the multimedia title for purposes of the tax credit rate.
The following options are applicable for the keyword Production.m.
Title for general public available in French Title that is to be commercialized for the general public and is available in a French version. The credit rate was 50% before June 13, 2003, and is now 37.5%.
Title for general public not available in French Title that is to be commercialized for the general public and is not available in a French version. The credit rate was 40% before June 13, 2003, and is now 30%.
Other title For other multimedia titles, the credit rate was 35% before June 13, 2003, and is now 26.25%.
Use the keyword Name.m to enter the name of the qualifying employee for whom the corporation has incurred a salary or wages.
Use the keyword SIN.m to enter the social insurance number of the qualifying employee for whom the corporation has incurred a salary or wages.
Use the keyword Cert-IssueDate.m to enter the date of issuance of the qualification certificate delivered to the qualifying employee for whom the corporation has incurred a salary or wages.
Use the keyword CertNumber.m to enter the number of the qualification certificate delivered to the qualifying employee for whom the corporation has incurred a salary or wages.
Use the keyword Salaries.mm to enter the qualifying salary incurred and paid to the qualifying employee for whom the corporation has incurred a salary or wages.
The following options are applicable for the keyword Salaries.mm.
Salaries or wages incurred and paid
Portion of salary entitling corp. to another credit
Portion of salary gives cr. to corp member partner or ind.
Use the keyword Assistance.mm to enter the amount of government or non-government assistance, benefit or advantage received or receivable pertaining to the salary.
Use the keyword EmplDays.m to enter the number of days of the corporation's tax year after March 26, 2015, if the employee is a qualifying employee of the corporation and during which he or she is a qualifying employee.
The first 20% exclusion rule will be eased to allow a qualified corporation to elect to exclude a qualified labour expenditure from the application of the $100 000 limit. By making such an election, the corporation prevents the first 20% exclusion rule from applying.
Thus, the $100 000 limit will not apply to a qualified labour expenditure incurred in the year and paid in respect of an eligible employee of the corporation where the corporation so elects for the year, with regard to the eligible employee.
Use the keyword Election.m to indicate if the corporation elects to prevent the annual limit from applying for the eligible employee.
The following options are applicable for the keyword Election.m.
Use the keyword Salaries.m to enter the salaries or wages incurred and paid respecting eligible production work related to the multimedia title.
The following options are applicable for the keyword Salaries.m.
Use the keyword Assistance.m to enter the amount of government or non-government assistance received or receivable that is attributable to the amounts of salaries or wages incurred and paid respecting eligible production work.
Use the keyword Contractor.m to indicate whether the person or partnership to whom the portion of consideration was paid was dealing with the corporation at arm's length or not.
The following options are applicable for the keyword Contractor.m.
Use the keyword Name.con to enter the name of the qualifying employee of a subcontractor not at arm's length or name of the individual or partnership respecting the eligible production work related to the title.
Use the keyword SIN.con to enter the social insurance number of the qualifying employee of a subcontractor not at arm's length with the corporation and who, as part of a contract, has performed the whole or a part of the production work related to the property for the year.
Use the keyword Cert-IssueDate.c to enter the date of issuance of the qualification certificate delivered to the qualifying employee of a subcontractor not at arm's length with the corporation and who, as part of a contract, has performed the whole or a part of the production work related to the property for the year.
Use the keyword CertNumber.con to enter the number of the qualification certificate delivered to the qualifying employee of a subcontractor not at arm's length with the corporation and who, as part of a contract, has performed the whole or a part of the production work related to the property for the year.
Use the keyword Salaries.con to enter the portion of consideration paid to a person or partnership respecting eligible production work related to the title.
The following options are applicable for the keyword Salaries.con.
Salaries or wages incurred and paid
Portion of salary entitling corp. to another credit
Portion of salary gives cr. to corp member partner or ind.
Use the keyword Assistance.c to enter the amount of government or non-government assistance received or receivable that is attributable to the portion of consideration paid to a person or partnership respecting eligible production work related to the title.
Use the keyword EmplDays.c to enter the number of days of the tax year or fiscal year of the subcontractor not at arm's length and during which the employee is a qualifying employee.
Use the keyword Disposition.c to enter the consideration attributable to the disposition of property, or the supply of a service, to the corporation or to a person not dealing at arm's length with the corporation.
The first 20% exclusion rule will be eased to allow a qualified corporation to elect to exclude a qualified labour expenditure from the application of the $100 000 limit. By making such an election, the corporation prevents the first 20% exclusion rule from applying.
Thus, the $100 000 limit will not apply to a qualified labour expenditure incurred in the year and paid in respect of an eligible employee of the subcontractor with which the corporation was not dealing at arm's length, where the corporation so elects for the year, with regard to the eligible employee.
Use the keyword Election.con to indicate if the corporation elects to prevent the annual limit from applying for the eligible employee.
The following options are applicable for the keyword Election.con.
Use the keyword Cr-AssistRepay to enter the tax credit pertaining to an assistance, a benefit or an advantage that is related to an expense made in a previous tax year and that has been repaid in the year.
Use the keyword CreditRate-OV.m to override the credit tax rate that applies to the corporation.
Use the keyword Print-Media if you wish to claim a refundable tax credit to support print media companies.
The following options are applicable for the keyword Print-Media.
Use the keyword Partner-Info.m to indicate whether the partnership is an eligible partnership whereby the corporation is a member, an intermediary partnership whereby the corporation is a member, or an eligible partnership whereby the corporation is a member by an intermediary partnership.
The following options are applicable for the keyword Partner-Info.m.
Eligible partnership (corp is a member)
Intermediary partnership (corp is a member)
Elig. partnership (corp member by intermediary partnership)
Enter the name of the partnership using the keyword Partner-Name.m, for purposes of the Quebec form CO-1029.8.36.PS. The same name must also be entered in the keyword Name.re within the RelatedParty group in order to allow entry of other data pertaining to the partnership.
Enter the name of the eligible employee for whom the corporation is claiming the tax credit.
To be considered an eligible employee, the latter must be an employee of the eligible corporation, of the eligible partnership or of an eligible subsidiary, he must report for work at an establishment of the corporation, of this partnership or of this subsidiary situated in Quebec and is not an excluded employee.
Use the keyword SIN.em to enter the social insurance number of the eligible employee.
Use the keyword Cert-DateIssue to enter the date of issuance of the certificate.
Use the keyword CertificateNum to enter the certificate number.
Use the keyword Cert-StartPeriod to enter the start date covered by the certificate.
Use the keyword Cert-StartPeriod to enter the end date covered by the certificate.
Enter the portion of wages calculated in accordance with the Taxation Act that a qualified corporation incurs, for that year, in respect of a qualified employee.
The amount of qualified wages incurred by a qualified corporation for a taxation year must be reduced by the amount of any government assistance, any non-government assistance and any profit or benefit attributable to the wages.
Use the keyword Employee-Days to enter the number of days in the taxation year of the eligible corporation or in the fiscal year of the eligible partnership during which the employee is considered to be a qualifying employee of that corporation or partnership and which follow December 31, 2018. Or, enter the number of days in the eligible corporation's taxation year or the eligible partnership's fiscal year during which the employee is considered to be a qualifying employee of the eligible subsidiary and which follow on December 31, 2018, but precede January 1, 2020.
Use the keyword Job-WagesCr.m if a portion of the wages incurred during the period covered and paid to the eligible employee entitled the company to another tax credit, or if a portion or the whole of these wages may give entitlement to a tax credit to a person or a member of a partnership other than the eligible corporation.
The following options are applicable for the keyword Job-WagesCr.m.
Use the keyword CrAssistRepaid.m to enter the tax credit pertaining to an assistance, a benefit or an advantage that is related to qualifying expenses pertaining to a previous tax year and that has been repaid in the tax year.
Use the keyword Credit-OV.m to override the tax credit to support print media companies claimed in the current year as calculated by DT Max.
Use the keyword Que-ITC if the corporation wishes to claim a Québec investment tax credit.
The following options are applicable for the keyword Que-ITC.
Quebec ITC (CO-1029.8.36.IN)
Quebec ITC carried forward (CO-1029.8.36.IN)
Quebec ITC carried back (CO-1029.8.36.IN)
Quebec invest. & innov. cr. (CO-1029.8.36.II)
QC invest. & innov. cr. carried forward (CO-1029.8.36.II)
Quebec invest. & innov. cr. carried back (CO-1029.8.36.II)
Use the keyword Partner-Info.qi to indicate whether the partnership is an eligible partnership whereby the corporation is a member, an intermediary partnership whereby the corporation is a member, or an eligible partnership whereby the corporation is a member by an intermediary partnership.
The following options are applicable for the keyword Partner-Info.qi.
Eligible partnership (corp is a member)
Intermediary partnership (corp is a member)
Elig. partnership (corp member by intermediary partnership)
Enter the name of the partnership using the keyword Partner-Name.qi, for purposes of Quebec form CO-1029.8.36.IN. The same name must also be entered in the keyword Name.re or Name-Partner.m within the RelatedParty group in order to allow entry of other data pertaining to the partnership.
Enter the name of the joint venture using the keyword JV-Name, for purposes of Quebec form CO-1029.8.36.IN. The same name must also be entered in the keyword Name.re within the RelatedParty group in order to allow entry of other data pertaining to the joint venture.
Did the corporation or an associated corporation claim the "Tax Credit for Job Creation in the Resource Regions, Vallée de l'Aluminuum, Gaspésie and Certain Martime Regions of Québec" (CO-1029.8.36.RO)? This information is required to claim Quebec Investment Tax Credits for East Bas-Saint-Laurent and Intermediate zones.
The following options are applicable for the keyword JobCreation-TaxCr.
Enter the code for the region or the RCM where the eligible investment has been made.
The following options are applicable for the keyword Region-Code.
08 Abitibi-Témiscamingue before August 16, 2018
08 Abitibi-Témiscamingue after 15/08/2018 & bef 01/01/2020
08 Abitibi-Témiscamingue after 31/12/2019 & bef 01/01/2023
01 East Bas-Saint-Laurent before August 16, 2018
01 East Bas-Saint-Laurent after 15/08/2018 & bef 01/01/2020
01 East Bas-Saint-Laurent after 31/12/2019 & bef 01/01/2023
53 West Bas-Saint-Laurent before August 16, 2018
53 West Bas-Saint-Laurent after 15/08/2018 & bef 01/01/2020
53 West Bas-Saint-Laurent after 31/12/2019 & bef 01/01/2023
03 Capitale-Nationale after 15/08/2018 & bef 01/01/2020
17 Centre-du-Québec after 15/08/2018 & bef 01/01/2020
12 Chaudière-Appalaches after 15/08/2018 & bef 01/01/2020
09 Côte-Nord before August 16, 2018
09 Côte-Nord after 15/08/2018 & before 01/01/2020
09 Côte-Nord after 31/12/2019 & before 01/01/2023
05 Estrie after 15/08/2018 & before 01/01/2020
11 Gaspé.-Iles-de-Madeleine before August 16, 2018
11 Gaspé.-Iles-de-Madeleine aft 15/08/2018 & bef 01/01/2020
11 Gaspé.-Iles-de-Madeleine aft 31/12/2019 & bef 01/01/2023
14 Lanaudière after 15/08/2018 & before 01/01/2020
15 Laurentians after 15/08/2018 & before 01/01/2020
13 Laval after 15/08/2018 & before 01/01/2020
04 Mauricie before August 16, 2018
04 Mauricie after 15/08/2018 & before 01/01/2020
04 Mauricie after 31/12/2019 & before 01/01/2023
16 Montérégie after 15/08/2018 & before 01/01/2020
06 Montreal after 15/08/2018 & before 01/01/2020
52 RCM of Antoine-Labelle before August 16, 2018
52 RCM of Antoine-Labelle after 15/08/2018 & bef 01/01/2020
52 RCM of Antoine-Labelle after 31/12/2019 & bef 01/01/2023
50 Vallée-de-la-Gatineau before August 16, 2018
50 Vallée-de-la-Gatineau aft 15/08/2018 & before 01/01/2020
50 Vallée-de-la-Gatineau aft 31/12/2019 & before 01/01/2023
51 RCM of Pontiac before August 16, 2018
51 RCM of Pontiac after 15/08/2018 & before 01/01/2020
51 RCM of Pontiac after 31/12/2019 & before 01/01/2023
10 Nord-du-Québec before August 16, 2018
10 Nord-du-Québec after 15/08/2018 & before 01/01/2020
10 Nord-du-Québec after 31/12/2019 & before 01/01/2023
07 Outaouais after 15/08/2018 & before 01/01/2020
02 Saguenay/Lac-Saint-Jean before August 16, 2018
02 Saguenay/Lac-Saint-Jean aft 15/08/2018 & bef 01/01/2020
02 Saguenay/Lac-Saint-Jean aft 31/12/2019 & bef 01/01/2023
For the purposes of the Quebec tax credit for investments and innovation (CO-1029.8.36.II), the tax credit rate applicable to a qualified corporation in respect of a specified property will be established based on the region where the property is acquired to be used mainly and will be equal to the following applicable rate:
-
if the property is acquired to be used mainly in the low economic vitality territory and specified expenses are incurred after March 10, 2020 but before March 26, 2021: 20%; -
if the property is acquired to be used mainly in the low economic vitality territory and specified expenses are incurred after March 25, 2021 but before January 1, 2023: 40%; -
if the property is acquired to be used mainly in the low economic vitality territory and specified expenses are incurred after December 31, 2022 but before January 1, 2025: 20%; -
if the property is acquired to be used mainly in the intermediate economic vitality territory and specified expenses are incurred after March 10, 2020 but before March 26, 2021: 15%; -
if the property is acquired to be used mainly in the intermediate economic vitality territory and specified expenses are incurred after March 25, 2021 but before January 1, 2023: 30%; -
if the property is acquired to be used mainly in the intermediate economic vitality territory and specified expenses are incurred after December 31, 2022 but before January 1, 2025: 15%; -
if the property is acquired to be used mainly in the high economic vitality territory and specified expenses are incurred after March 10, 2020 but before March 26, 2021: 10% -
if the property is acquired to be used mainly in the high economic vitality territory and specified expenses are incurred after Marc
h 25, 2021 but before January 1, 2023: 20% -
if the property is acquired to be used mainly in the high economic vitality territory and specified expenses are incurred after December 31, 2022 but before January 1, 2025: 10%
The following options are applicable for the keyword Zone.qi.
Low economic vitality territory
Intermediate economic vitality territory
High economic vitality territory
Use the keyword Descript.qi to enter the description of the asset that qualifies for the tax credit.
Use the keyword Elect-Invest.qi to indicate if the corporation is making an election for the property to be considered eligible property for the application of the tax credit for investment rather than as a specified property for the purposes of the tax credit for investment and innovation.
The following options are applicable for the keyword Elect-Invest.qi.
Use the keyword Date.qi to enter the acquisition date and the beginning date of usage pertaining to the asset.
The following options are applicable for the keyword Date.qi.
Acquisition of asset
Use of asset
Use the keyword Specified-Prop to indicate the type of specified property that qualifies for the Investment and Innovation tax credit.
The following options are applicable for the keyword Specified-Prop.
To know the geographic code of the municipality where the acquired property was mainly used, consult the Répertoire des municipalités on the ministère des Affaires municipales et de l'Habitation website, at mamh.gouv.qc.ca.
Click here to access repertoire.
Use the keyword Elig-Invest.qi to enter the partial or total cost of the qualified investment made pertaining to the qualified property.
Use the keyword Investment.qi to enter the partial or total amount paid of specified expenses incurred for the acquisition of the specified property.
Use the keyword Assistance.qi to enter government or non government assistance received attributable to the expenditure entered on line 10 as a positive amount.
Use the keyword Benefit.qi to enter the amount of benefit or advantage for the expenditure entered on line 10 that a person or partnership obtained, is entitled to obtain, or can reasonably expect to obtain.
Use the keyword PrevYr-ExcludExp to enter the amount of excluded expenses pertaining to the property for the previous tax years or fiscal periods.
Use the keyword ExcludedExp-OV to override the excluded expense pertaining to the property in the current year as calculated by DT Max.
If the corporation is a member of a partnership and has received an RL-15 slip for the year, enter on line 20 of Form CO-1029.8.36.IN the amount displayed in box 71 of that slip. Otherwise, use keywords Elig-Invest.qi, Assistance.qi and Benefit.qi to complete lines 10 to 20.
Use the keyword Metal-Sector to indicate whether or not the corporation is a qualified corporation in the metal processing sector in order to benefit from the additional base rate increase.
If you answer "Yes", then DT Max will allow you to enter the salaries and wages attributable to the metal processing activities.
The following options are applicable for the keyword Metal-Sector.
Use the keyword Metal-Wages to enter the amount of salaries or wages related to metal processing activities and the total amount for salaries and wages incurred in the tax year.
In order to benefit from the additional base rate increase, the proportion of metal processing activities (PMPA) for the tax year in which it incurred the eligible expenses must exceed 50%.
The following options are applicable for the keyword Metal-Wages.
Use the keyword Investments to enter the amount of investments made by the corporation.
The following options are applicable for the keyword Investments.
Inv. made - 24 months prior to beginning of year
Qualified investments - ore processing activities LN(31) Enter the part of the amount on line 31 representing the qualified investments for property used in foreign ores smelting, refining and hydrometallurgy activities (hereinafter called ore processing activities) in each region or RCM.
Specified expenses - 48 months prior to beginning of year
Eligible expenses - curr yr or 48 months before start of yr
Use the keyword Expense-Alloc to indicate the allocation of the specified expenses pertaining to the selected territory. The total of the amounts cannot exceed amount A or B of form CO-1029.8.36.II, as applicable, calculated for the territory.
The following options are applicable for the keyword Expense-Alloc.
Area low econ. vitality exp. bef. 26/3/21 or aft. 31/12/23
Area low economic vitality expenses 26/3/21 to 31/12/23
Area interm. econ. vital. exp. bef 26/3/21 or aft 31/12/23
Area intermediate econ. vital. expenses 26/3/21 to 31/12/23
Area high econ. vitality exp. bef 26/3/21 or aft 31/12/23
Area high economic vitality expenses 26/3/21 to 31/12/23
Use the keyword Region-ITCAlloc to enter the amount of investment allocation that gives entitlement or not to the base rate increase per region or per RCM.
The following options are applicable for the keyword Region-ITCAlloc.
Investments entitled to base rate increase
Portion of inv. entitled to base rate incr. - Metal sector
Investments not entitled to base rate increase
Use the keyword Amount-CB.qi to request a carryback of an investment tax credit earned in the current year.
The corporation may carry back the current-year tax credit earned for a maximum of 3 years.
The following options are applicable for the keyword Amount-CB.qi.
1st prior year
2nd prior year
3rd prior year
Use the keyword Amount-CF.qi to enter the amount of investment tax credit carried forward from line 103 of previous year's form CO-1029.8.36.IN.
The following options are applicable for the keyword Amount-CF.qi.
1st prior year
2nd prior year
3rd prior year
4th prior year
5th prior year
6th prior year
7th prior year
8th prior year
9th prior year
10th prior year
11th prior year
12th prior year
13th prior year
14th prior year
15th prior year
16th prior year
17th prior year
18th prior year
19th prior year
20th prior year
21st prior year
Use the keyword Amount-WriteOff to enter the amount of investment tax credit for property which no longer qualifies and whose amount has been written off.
The following options are applicable for the keyword Amount-WriteOff.
1st prior year
2nd prior year
3rd prior year
4th prior year
5th prior year
6th prior year
7th prior year
8th prior year
9th prior year
10th prior year
11th prior year
12th prior year
13th prior year
14th prior year
15th prior year
16th prior year
17th prior year
18th prior year
19th prior year
20th prior year
Use the keyword PrevYrInfo.qi to enter the non refundable tax credit carried forward (resulting from the following calculation : the amount from line 76 of form CO-1029.8.36.IN from the previous year [if applicable] minus the amount from line 102 from this previous year).
Use the keyword PrevYr-ITC to choose the prior year that needs an ITC adjustment due to a repayment of assistance in the current tax year.
The following options are applicable for the keyword PrevYr-ITC.
1st prior year
2nd prior year
3rd prior year
4th prior year
5th prior year
6th prior year
7th prior year
8th prior year
9th prior year
10th prior year
11th prior year
12th prior year
13th prior year
14th prior year
15th prior year
16th prior year
17th prior year
18th prior year
19th prior year
20th prior year
Use the keyword ITC-Adjustment to enter amounts for the different components required for the calculation of the ITC adjustment due to a repayment of assistance.
The following options are applicable for the keyword ITC-Adjustment.
Actual ITC - previous year
Actual ITC claimed - previous year
Assistance repaid in year
Recalculated ITC from repaid assistance - previous year
Recalculated ITC claimed from repaid assistance - prev. yr
Use the keyword TaxPayable-OV to override the amount of the tax payable calculated for the year for purposes of line 115 on Quebec form CO-1029.8.36.II.
The total taxes of a qualified corporation, for a taxation year, correspond to the total amount of income tax, compensation tax on financial institutions, tax on capital of insurance corporations and tax on capital of life insurers before taking into account the refundable tax credits.
If a portion of the total tax amount allowed the corporation to benefit from a non-refundable tax credit, you must subtract it from this amount.
Use the keyword Credit-Lim.qi to limit the amount of investment tax credit that is claimed in the current tax year on line 90 of Quebec form CO-1029.8.36.IN.
The two types of Quebec Business Investment Companies (QBIC's) for which tax credits for investments therein are available are separately classified on the CO-776.1.5.6 form. Attach the relevé 7 slip received from the Société de Développement Industriel du Québec to the CO-17 return filed.
The following options are applicable for the keyword QBICShareInv.
The amount of the adjusted interest in a qualified investment for the year should be entered here. This amount will print on line 5 of the CO-776.1.5.6 form, if this investment was made in a non SR&ED corporation, or line 6 of the form, if the investment was made in an SR&ED corporation.
Use RegionalQBIC to indicate if the investment entered in this group was made in a regional QBIC as defined in section 12.3 of the Act respecting Quebec business investment companies. If "YES" is entered, DT Max will gross up the qualified investment entered in QualInvest by 125%, as required by section 965.31.1(l) of the Taxation Act, and calculate the credit allowed for such investments using the usual 20% rate.
The following options are applicable for the keyword RegionalQBIC.
This is the amount of the QBIC credit to carry forward into the current year and earned in the particular year of reference entered here.
The following options are applicable for the keyword Amount-CF-QB.
1st prior year
2nd prior year
3rd prior year
4th prior year
5th prior year
Use CreditOV-QB to override the total QBIC/SPEQ credit claimed on line 11 of the CO-776.1.5.6 form and line 422 of the CO-17 return.
DT Max will otherwise calculate the maximum allowable credit on the CO-776.1.5.6 form.
Calculate the applicable Quebec credits, then enter the appropriate amounts under the corresponding types of Quebec credits with the keyword Que-Credits.
The following options are applicable for the keyword Que-Credits.
Tax credit for salaries and wages (R&D)
University research (SR&ED)
Real estate tax refund - forest producer
On-the-job training
Design consulting - outside contract
Quebec film production
Production of multimedia titles
Shipbuilding Credit for construction of a vessel (Schedule CO-1029.8.36.55).
Ship transformation Credit for conversion of a vessel (Schedule CO-1029.8.36.56).
Dues/fees paid to research consortium
Design consulting - internal
Reporting of tips
Environmental trust
Film dubbing
Film production services
Technological adaptation services
Acquisition fees - NEC
Sound recordings
Musical productions
Book editing
Salaries - CCE
Mining exploration expenses
Specific hiring of specialised installations
Modernization of the taxi fleet
On-the-job training - Emploi Québec
Job creation - Gaspésie/ certain maritime regions
Ethanol production in Quebec
Investment tax on capital
Pre-competitive research in private partnership
Training in the manufacturing sector
Job creation - Aluminium Valley
Job creation - Gaspésie/maritime regions
Investment
E-business development
Job creation in resource region
Salaries - IFC
Production of cellulosic ethanol
Hiring employees - new financial services corp.
New financial services corporations
Production of multimedia events and environments
Share issue expenses (REA II)
Damage insurance firms
Building used in M&P activities
Information technologies
Interest on loan granted by seller-lender
Promote employment in Gaspésie/maritime regions
Major digital transformation projects
Production of biodiesel fuel in Québec
Employee training tax credit - SMB
Digital transformation of print media companies
Pyrolysis oil production in Quebec
Retention of experienced workers - SMB
Support the print media companies
Investment and innovation
Persons with severely limited capacity - SMB
Production of biofuel in Québec
Other
Calculate the applicable Quebec other credits, then enter the appropriate amounts under the corresponding types of Quebec other credits with the keyword Que-Cr-Other.
The following options are applicable for the keyword Que-Cr-Other.
Environmental trust
Designated trust
E-business tax credit - current year
E-business tax credit - carried forward
E-business tax credit - carried back
Salaries and wages (IFC) tax credit - current year
Salaries and wages (IFC) tax credit - carried forward
Salaries and wages (IFC) tax credit - carried back
Synergy capital tax credit - current year
Synergy capital tax credit - carried forward
Synergy capital tax credit - carried back
Other
Use REGGAINSPLAN to enter information related to Quebec registered gain-sharing plan credits. The credit will then be calculated on the CO-776.1.5.6. form.
The following options are applicable for the keyword RegGainsPlan.
Calculate Amount F on form CO-776.1.5.4 and enter the amount here.
Use CreditOV-Gs to override the total registered gain-sharing plan credit claimed on line 14 of the CO-776.1.5.6 form and line 422 of the CO-17 return.
DT Max will otherwise calculate the maximum allowable credit on the CO-776.1.5.6 form.
Use the keyword Synergy-Capital if you wish to claim the synergy capital tax credit (Quebec form CO-776.CS).
This form is intended for any corporation which, in its taxation year, is a qualified investor, which acquired, after December 31, 2020, shares of a corporation in the life sciences, manufacturing or processing, green technologies, artificial intelligence or information technologies sectors and is claiming the Synergy Capital tax credit as part of the calculation of its tax payable.
The following options are applicable for the keyword Synergy-Capital.
QC synergy capital tax credit (CO-776.CS) Choose this option if you wish to claim the Synergy capital tax credit (CO-776.CS).
QC synergy capital tax credit carried forward (CO-776.CS)
QC synergy capital tax credit carried back (CO-776.CS)
Use the keyword Elig-Investments to enter the total amount of eligible investments for the taxation year.
The amount that the qualified investor paid in the taxation year to acquire shares of the capital stock of the issuing corporation constitutes an eligible investment, under certain conditions.
Use the keyword Amount-CF.sc to enter the amount of the synergy capital tax credit to carry forward into the current year and earned in the particular year of reference.
The corporation may carry forward the tax credit for a maximum of 20 years.
The following options are applicable for the keyword Amount-CF.sc.
1st prior year
2nd prior year
3rd prior year
4th prior year
5th prior year
6th prior year
7th prior year
8th prior year
9th prior year
10th prior year
11th prior year
12th prior year
13th prior year
14th prior year
15th prior year
16th prior year
17th prior year
18th prior year
19th prior year
20th prior year
21st prior year
Use the keyword Adjustment.sc to enter the amount of the adjustment of the tax credit carried forward from a previous year relating to investments that have ceased to be eligible.
This amount must be determined according to section 776.1.41 of the Taxation Act.
The following options are applicable for the keyword Adjustment.sc.
1st prior year
2nd prior year
3rd prior year
4th prior year
5th prior year
6th prior year
7th prior year
8th prior year
9th prior year
10th prior year
11th prior year
12th prior year
13th prior year
14th prior year
15th prior year
16th prior year
17th prior year
18th prior year
19th prior year
20th prior year
Use the keyword Amount-CB.sc to request a carryback of a current year synergy capital tax credit earned.
The corporation may carry back the current year tax credit earned for a maximum of 3 years.
The following options are applicable for the keyword Amount-CB.sc.
1st prior year
2nd prior year
3rd prior year
Use the keyword TechAdapt-TaxCr if you wish to claim the tax credit for technological adaptation services for qualified expenditures incurred in the taxation year under a contract for an eligible liaison and transfer service. The contract must have been entered into with an eligible college centre for the transfer of technology (CCTT) or an eligible liaison and transfer centre (LTC).
The following options are applicable for the keyword TechAdapt-TaxCr.
Use the keyword Partner-Info.tt to indicate whether the partnership is an eligible partnership whereby the corporation is a member, an intermediary partnership whereby the corporation is a member, or an eligible partnership whereby the corporation is a member by an intermediary partnership.
The following options are applicable for the keyword Partner-Info.tt.
Eligible partnership (corp is a member)
Intermediary partnership (corp is a member)
Elig. partnership (corp member by intermediary partnership)
Enter the name of the partnership using the keyword Partner-Name.tt, for purposes of Quebec form CO-1029.8.21.22. The same name must also be entered in the keyword Name.re or Name-Partner.m within the RelatedParty group in order to allow entry of other data pertaining to the partnership.
Use the keyword Eligible-Centre to enter the name of the eligible centre.
Use the keyword Street.ta to enter the street of the eligible centre.
Use the keyword City.ta to enter the city of the eligible centre.
Use the keyword Province.ta to enter the province of the eligible centre.
The following options are applicable for the keyword Province.ta.
Use the keyword PostCode.ta to enter the postal code of the eligible centre.
Use the keyword NEQ.ta to enter the Québec enterprise number of the eligible centre.
Use the keyword Ident-Num.ta to enter the identification number of the eligible centre.
Describe how the products and services provided by the eligible CCTT or eligible LTC contributed to the development of the corporation's projects.
Use the keyword TrainingActivity to specify the type of training activity related to an eligible liaison and transfer service.
Use the keyword Date&Amount to enter the date of the training activity and the amount of the fees incurred and paid for that activity in the year.
Use the keyword Service to specify the type of eligible liaison and transfer service provided by the eligible CCTT or eligible LTC.
Use the keyword Hours.ta to enter the number of hours during which the eligible liaison and transfer service provided by the eligible college centre for the transfer of technology (CCTT) or eligible liaison and transfer centre (LTC) was rendered.
Use the keyword Amount.ta to enter the amount of the fees incurred and paid for the service activity in the year.
Use the keyword Assistance.ta if you wish to enter assistance, benefit or advantage that a person, a corporation or a partnership received or was entitled to receive.
The following options are applicable for the keyword Assistance.ta.
Assistance, benefit, advantage - fees for activity
Assistance, benefit, advantage - fees for service
Use the keyword Repayment.ta to enter the tax credit in respect of any assistance, benefit or advantage that is related to attendance fees for eligible training activities or qualified fees paid in a previous taxation year and that was repaid in the year concerned.
Use the keyword to indicate whether or not the corporation is claiming a tax credit with respect to the reporting of tips in Québec.
If the corporation is claiming a tax credit with respect to the reporting of tips on behalf of a partnership of which it is a member, enter the name of the partnership in the keyword Partner-Tip. Enter the same name in the keyword Name.re in the keyword group RelatedParty. This allows the program to utilize the relevant partnership information in the calculation of the Québec tax credit for tips.
The following options are applicable for the keyword Tips.
Use the keyword Name-Estab to enter the name of the regulated establishment. A regulated establishment is:
A. an establishment situated in Québec that is specially laid out to
ordinarily provide accommodation or food, or both, in return for
payment. Such establishments include hotels, motels, inns,
restaurants in campgrounds and sports clubs (arenas, skating rinks,
health clubs,etc.);
B. an establishment situated in Québec where alcoholic beverages are
sold for consumption on the premises. Such establishments include
bars, lounges, and bars in campgrounds and sports clubs (arenas,
skating rinks, health clubs, etc.);
C. a railway train or a vessel, operated in connection with a
business carried on entirely or almost entirely (90% or more) in
Québec, and on which food or beverages are served; or
D. a place situated in Québec where meals for consumption elsewhere
than on the premises are sold, provided the meals are delivered or
served by the employer's personnel in connection with the carrying
on of a business (such as a catering business).
Use the keyword Street.e to enter the street name.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use the keyword Country.e to select the country.
Use the keyword PostCode.e to enter the postal code. DT Max will make sure that it is in the correct format and will always enter the alphabetic portions in upper case.
Use the keyword Id-Estab to enter the identification number of the establishment.
Use the keyword Partner-Info.t to indicate whether the partnership is an eligible partnership whereby the corporation is a member, an intermediary partnership whereby the corporation is a member, or an eligible partnership whereby the corporation is a member by an intermediary partnership.
The following options are applicable for the keyword Partner-Info.t.
Eligible partnership (corp is a member)
Intermediary partnership (corp is a member)
Elig. partnership (corp member by intermediary partnership)
Where the corporation is claiming a tax credit with respect to the reporting of tips on behalf of a partnership of which it is a member, enter the name of the partnership with the keyword Partner-Tip.
Use the keyword Tip-Info to enter the tip information reported to the corporation by the employees at the end of each pay period on the Statement of tips (TP-1019.4.U).
The following options are applicable for the keyword Tip-Info.
Tips reported to employer before March 28, 2018
Tips reported to employer after 27/03/18 & before 16/08/18
Tips reported to employer after August 15, 2018
Tips controlled by the employer before March 28, 2018
Tips controlled by employer after 27/03/18 & bef 16/08/18
Tips controlled by the employer after August 15, 2018
Amts allocated by employer as tips before March 28, 2018
Amts allocated as tips after 27/03/18 & before 16/08/18
Amts allocated by employer as tips after August 15, 2018
Indemnities (other than annual leave) before March 28, 2018
Indemn. other than annual leave aft 27/03/18 & bef 16/08/18
Indemnities (other than annual leave) after Aug. 15, 2018
Indemnities for paid annual leave (calendar yr)
Indemnities for paid annual leave (calendar yr) - CNESST
Adjustment - salaries eligible for QPP
Adjustment - underage employees
Adjustment - salaries eligible for EI
Adjustment pertaining to shareholders for EI
Adjust. - salaries elig. for parental insurance plan
Adjustment pertaining to shareholders for QPIP
Adjustment - salaries eligible for labour standards
Use the keyword Payroll to enter the total payroll of the corporation. This information is used in determining the contribution rate respecting the health services fund.
Use the keyword CNESST-Contrib to enter information used in the calculation of contributions to the CNESST.
The following options are applicable for the keyword CNESST-Contrib.
Use the keyword Indemnity to enter information used in the calculation of indemnities for paid leave and related employer contributions.
The following options are applicable for the keyword Indemnity.
Indemnities for paid annual leave Indemnities for paid annual leave, calculated on tips, that were earned during the taxation year.
Employer contributions respecting indemnities Employer contributions respecting the indemnities
Indemnities for paid statutory holidays/days of leave Indemnities paid for statutory holidays or days of leave granted for family or parental matters attributable to tips.
Indemnities paid after December 31, 2018 for days of leave to fulfill family obigations or for health reasons.
Use Assistance.tips to enter government or non-government assistance that has been received.
Tips-Rate-OV override tips levy rate if calendar year is not 2018 (CO-1029.8.33.13 - line 22)
Use the keyword TipsRateOV-2018 to override the health services fund levy rate for 2018.
The following options are applicable for the keyword TipsRateOV-2018.
QPP-Rate-OV override QPP levy rate on tips (CO-1029.8.33.13 - line 28)
QPIP-Rate-OV override QPIP levy rate (CO-1029.8.33.13 - line 33)
EI-Rate-OV override EI levy rate (CO-1029.8.33.13 - line 45)
Use the keyword CNESST-Rate to enter the CNESST contribution rate applicable to the estimated amount of tips to be received by the employees and to be allocated to the employees for the calendar year.
Labour-Rate-OV override Labour standards rate (CO-1029.8.33.13 - line 40)
Use the keyword TrainingCrQ if you wish to claim a refundable tax credit for training.
The following options are applicable for the keyword TrainingCrQ.
Trainee exp. (no limit reduction) - before 01/05/2022 Enter qualified expenditures in respect of eligible trainees for purposes of the C0-1029.8.33.6-V. form. Choose this option if section 3.4 (Réduction de la limite hebdomadaire des dépenses admissibles) does not apply.
Trainee exp. (no limit reduction) - after 30/04/2022
Trainee exp. - partn. (no limit reduc.) - bef. 01/05/2022 Enter qualified expenditures in respect of eligible trainees for purposes of the C0-1029.8.33.6-V. form where the corporation is a member of a partnership. Choose this option if section 3.4 (Réduction de la limite hebdomadaire des dépenses admissibles) does not apply.
Trainee exp. - partn. (no limit reduc.) - aft. 30/04/2022
Trainee exp. (with limit reduction) - before 01/05/2022 Enter qualified expenditures in respect of eligible trainees for purposes of the C0-1029.8.33.6-V. form. Choose this option if section 3.4 (Réduction de la limite hebdomadaire des dépenses admissibles) applies.
Trainee exp. (with limit reduction) - after 30/04/2022
Trainee exp. - partn. (with limit reduc.) - bef. 01/05/2022 Enter qualified expenditures in respect of eligible trainees for purposes of the C0-1029.8.33.6-V. form where the corporation is a member of a partnership. Choose this option if section 3.4 (Réduction de la limite hebdomadaire des dépenses admissibles) applies.
Trainee exp. - partn. (with limit reduc.) - aft. 30/04/2022
Training mfg/mining/forestry - before 4/06/2014 Enter qualified training expenditures incurred under a contract entered into before June 4th, 2014 for purposes of the CO-1029.8.36.FM form.
Training mfg/mining/forestry - after 3/06/2014 Enter qualified training expenditures incurred under a contract entered into after June 3rd, 2014 for purposes of the CO-1029.8.36.FM form.
Train. mfg/mining/forestry partnership - before 4/06/2014 Enter qualified training expenditures incurred under a contract entered into before June 4th, 2014 for purposes of the CO-1029.8.36.FM form where the corporation is a member of a partnership.
Train. mfg/mining/forestry partnership - after 3/06/2014 Enter qualified training expenditures incurred under a contract entered into after June 3rd, 2014 for purposes of the CO-1029.8.36.FM form where the corporation is a member of a partnership.
Training for workers in SMB (CO-1029.8.36.FO) Enter eligible training expenditures in respect of eligible trainees for purposes of the CO-1029.8.36.FO form.
Training for workers in SMB - partnership (CO-1029.8.36.FO) Enter eligible training expenditures in respect of eligible trainees for purposes of the CO-1029.8.36.FO form where the corporation is a member of a partnership.
Select
The name of the qualified training institution entered in Name.Train here will print on the CO-1029.8.33.6
Use the keyword Status-Trainee to indicate if the trainee is a handicapped person or an immigrant.
The following options are applicable for the keyword Status-Trainee.
Choose the type of eligible trainee.
The following options are applicable for the keyword Elig-Trainee.
Apprentice enrolled in the qualification scheme
Full-time student, secondary level education program
Full-time student, college or university (undergraduate)
Full-time student, university (graduate or post-graduate)
Student, other than student referred to in boxes 13 to 15
Use the keyword EligCredit-3Yrs to indicate whether or not the taxation year is at least the third consecutive taxation year for which the corporation is entitled to the tax credit in respect of a student trainee, or the fiscal period of the partnership ending in the taxation year is at least the third consecutive fiscal period for which the partnership incurred a qualified expenditure in respect of a student trainee.
The following options are applicable for the keyword EligCredit-3Yrs.
Use the keyword QualExp-3Yrs to indicate whether or not a qualified expenditure of the eligible taxpayer or the eligible partnership of which the corporation is a member, as the case may be, incurred in respect of a student trainee reached $2 500 for each of the three consecutive taxation years or more, or for each of the three consecutive fiscal periods or more.
The following options are applicable for the keyword QualExp-3Yrs.
Use the keyword ResourceRegion to indicate whether or not the training period takes place in one of the resource regions.
The following options are applicable for the keyword ResourceRegion.
The address of the qualified training institution entered in Address.tr here will print on the C0-1029.8.33.6. Data entered in this keyword will be the first line of the address.
Use the keyword More-Info to enter additional address information. This will be line two of the address.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use the keyword State.e to select the state.
Use the keyword Country.e to select the country.
Use the keyword PostCode.e to enter the postal code. DT Max will make sure that it is in the correct format and will always enter the alphabetic portions in upper case.
Use the keyword ZIPCode.e to enter the zip code.
Use the keyword For-Post.e to enter the foreign postal code.
RegNum-CFP is the registration number assigned to the qualified training institution, a registered private training company, by a Commission de formation personnel (CFP). The number entered here will print on the completed form.
The title of the course given by the qualified training institution entered in CourseTitle will print on the C0-1029.8.33.6.
The number of the course given by the recognized educational institution is entered in Course-Num.
This information will appear on form C0-1029.8.33.6-V.
Enter the name of the location where the training period took place.
Enter the identification number of the location where the training period took place.
Enter the beginning date of the training period here.
Enter the ending date of the training period
Enter the first name of the trainee under Trainee.
This information will appear on form CO-1029.8.33.6.
Use the keyword LastName.tc to enter the last name of the trainee.
Use this keyword to enter the SIN of the trainee.
Use the keyword Trainee-Weeks-OV to override the number of weeks for the training period that pertains to the trainee. This amount will appear on line 18e of CO-1029.8.33.6.
Enter the name of the supervisor supervising the trainee for the applicable week.
Enter the SIN of the supervisor supervising the trainee for the applicable week.
Use the keyword Trainee-Week to enter information on the specified week of training that pertains to the trainee.
The following options are applicable for the keyword Trainee-Week.
Use the keyword LastName.t to enter the last name of the trainee.
Use this keyword to enter the SIN of the trainee.
Use the keyword Name-Institute to enter the name of the accredited institution or the certified trainer.
Use the keyword Reg-Number to enter the organization code or registration number of the Ministère de l'Éducation, du Loisir et du Sport (MELS).
Use the keyword Street.tc to enter the street of eligible trainer.
Use the keyword More-Info.tc to enter additional address information. This will be line two of the address.
Use the keyword City.tc to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.tc to select the province.
The following options are applicable for the keyword Province.tc.
Use the keyword PostCode.tc to enter the postal code. DT Max will make sure that it is in the correct format (ANA NAN) and will always enter the alphabetic portions in upper case.
The title of the course given by the qualified training institution entered in Course-Title.tc will print on the C0-1029.8.36.FM.
The number of the course given by the recognized educational institution is entered in Course-Num.tc.
This information will appear on forms CO-1029.8.36.FM and CO-1029.8.36.FO.
Enter the beginning date of the training period here.
Enter the ending date of the training period
Use the keyword TrainingCost to enter the cost of the eligible training. This does not include travel, meals or lodging expenses incurred to allow the eligible employee to attend the training.
Use the keyword Empl-Salary to enter the salary or wages paid to the eligible employee during training. This amount must not exceed twice the cost amount of the eligible training.
Use the keyword Assistance.tr to enter the assistance, benefit or advantage received.
Use the keyword Apparent-Paymt to enter the apparent payment received within the context of an eligible training. Apparent payment is defined as an amount paid or to be paid by an eligible trainer for the use of premises, installations or equipment.
Enter the number of hours this employee spent in training for this course.
Enter the salary or wages received by the employee, calculated on an hourly basis.
Use the keyword Copy-TrainWeek if you wish to copy a specific Trainee-Week subgroup that has already been entered for a particular TrainingCrQ group.
In order for the correct information subgroup to be copied over, there must be a match found between the Copy-TrainWeek keyword and the Trainee-Week keyword.
For example, if you would like to copy over a specific Trainee-Week subgroup that has a value of 3 weeks entered for this keyword, then you must enter 3 within the Copy-TrainWeek keyword.
Enter the salary or wages received by the trainee, calculated on an hourly basis.
Enter government or non government assistance received or receivable with respect to the salary or wages calculated on an hourly basis.
Use this keyword to enter the number of hours of work done by the trainee within the framework of the qualifying training period (per week).
Enter any benefit or advantage received attributable to the training followed by this employee.
Use the keyword Train-WagesCr to enter the salary or wages received by the trainee, which entitles the corporation to another refundable tax credit.
The following options are applicable for the keyword Train-WagesCr.
Use the keyword Super1-HrlyWage to enter the salary or wages received by the first supervisor, calculated on an hourly basis.
Enter government or non government assistance received on an hourly basis pertaining to the first supervisor. The amount will print on the CO-1029.8.33.6.
Use this keyword to enter the number of hours devoted by the first supervisor to the supervision of the trainee (per week).
Use the keyword Super1-WagesCr to enter the salary or wages received by the first supervisor which entitles the corporation to another refundable tax credit.
The following options are applicable for the keyword Super1-WagesCr.
Use the keyword Super2-HrlyWage to enter the salary or wages received by the second supervisor, calculated on an hourly basis.
Enter government or non government assistance received on an hourly basis pertaining to the second supervisor. The amount will print on the CO-1029.8.33.6.
Use this keyword to enter the number of hours devoted by the second supervisor to the supervision of the trainee (per week).
Use the keyword Super2-WagesCr to enter the salary or wages received by the second supervisor which entitles the corporation to another refundable tax credit.
The following options are applicable for the keyword Super2-WagesCr.
If the training period took place within the framework of a program set up as part of the vocational education path leading to the practice of semi-specialized trades,as indicated on the certification issued by the recognized educational institution, or if the training period was undertaken by secondary school students registered in paths for learning with a view to life-skills education (ISPJ), enter the amount of the travel expenses,if any.
Enter government or non government assistance received as a positive amount. Use this keyword for purposes of form CO-1029.8.33.6.
The benefit or the advantage is a benefit or an advantage that the corporation or a related subcontractor has received, is entitled to receive or can reasonably expect to receive no later than six months following the end date of the fiscal period covered by form CO-1029.8.33.6. The terms do not include amounts received and repaid in the year of the claim. The benefit or the advantage may be in the form of a reimbursement, compensation, guarantee or the proceeds of disposition of a property that exceed the fair market value of the property. It may also be granted in any other form or manner.
Use the keyword QualExp-OV to override the DT Max calculation on line 57 for the qualified expenditures.
Use the keyword Qual-Exp-OV to override the DT Max calculation on line 75 for the qualified expenditures.
Use the keyword Assist-Info.tc to enter assistance information in order to calculate the tax credit for an on-the-job training period related to the repayment of an amount of assistance, a benefit or an advantage.
The following options are applicable for the keyword Assist-Info.tc.
Credit claimed in prev. yr, further to assist. repayment
Credit received in yr in which assistance received
Credit granted in prev. yr further to assist. repayment
Enter the first name of the trainee under Trainee.
Use the keyword LastName.t to enter the last name of the trainee.
Use this keyword to enter the SIN of the trainee.
Use the keyword Name-Institute to enter the name of the accredited institution or the certified trainer.
Use the keyword Reg-Number to enter the organization code or registration number of the Ministère de l'Éducation, du Loisir et du Sport (MELS).
Use the keyword Street.tc to enter the street of eligible trainer.
Use the keyword More-Info.tc to enter additional address information. This will be line two of the address.
Use the keyword City.tc to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.tc to select the province.
The following options are applicable for the keyword Province.tc.
Use the keyword PostCode.tc to enter the postal code. DT Max will make sure that it is in the correct format (ANA NAN) and will always enter the alphabetic portions in upper case.
The title of the course given by the qualified training institution entered in Course-Title.tc will print on the C0-1029.8.36.FM.
The number of the course given by the recognized educational institution is entered in Course-Num.tc.
This information will appear on forms CO-1029.8.36.FM and CO-1029.8.36.FO.
Enter the beginning date of the training period here.
Enter the ending date of the training period
Use the keyword TrainingCost to enter the cost of the eligible training. This does not include travel, meals or lodging expenses incurred to allow the eligible employee to attend the training.
Use the keyword Empl-Salary to enter the salary or wages paid to the eligible employee during training. This amount must not exceed twice the cost amount of the eligible training.
Use the keyword Assistance.tr to enter the assistance, benefit or advantage received.
Use the keyword Apparent-Paymt to enter the apparent payment received within the context of an eligible training. Apparent payment is defined as an amount paid or to be paid by an eligible trainer for the use of premises, installations or equipment.
Enter the number of hours this employee spent in training for this course.
Enter the salary or wages received by the employee, calculated on an hourly basis.
Use the keyword Copy-TrainWeek if you wish to copy a specific Trainee-Week subgroup that has already been entered for a particular TrainingCrQ group.
In order for the correct information subgroup to be copied over, there must be a match found between the Copy-TrainWeek keyword and the Trainee-Week keyword.
For example, if you would like to copy over a specific Trainee-Week subgroup that has a value of 3 weeks entered for this keyword, then you must enter 3 within the Copy-TrainWeek keyword.
Enter the salary or wages received by the trainee, calculated on an hourly basis.
Enter government or non government assistance received or receivable with respect to the salary or wages calculated on an hourly basis.
Use this keyword to enter the number of hours of work done by the trainee within the framework of the qualifying training period (per week).
Enter any benefit or advantage received attributable to the training followed by this employee.
Use the keyword Train-WagesCr to enter the salary or wages received by the trainee, which entitles the corporation to another refundable tax credit.
The following options are applicable for the keyword Train-WagesCr.
Use the keyword Super1-HrlyWage to enter the salary or wages received by the first supervisor, calculated on an hourly basis.
Enter government or non government assistance received on an hourly basis pertaining to the first supervisor. The amount will print on the CO-1029.8.33.6.
Use this keyword to enter the number of hours devoted by the first supervisor to the supervision of the trainee (per week).
Use the keyword Super1-WagesCr to enter the salary or wages received by the first supervisor which entitles the corporation to another refundable tax credit.
The following options are applicable for the keyword Super1-WagesCr.
Use the keyword Super2-HrlyWage to enter the salary or wages received by the second supervisor, calculated on an hourly basis.
Enter government or non government assistance received on an hourly basis pertaining to the second supervisor. The amount will print on the CO-1029.8.33.6.
Use this keyword to enter the number of hours devoted by the second supervisor to the supervision of the trainee (per week).
Use the keyword Super2-WagesCr to enter the salary or wages received by the second supervisor which entitles the corporation to another refundable tax credit.
The following options are applicable for the keyword Super2-WagesCr.
If the training period took place within the framework of a program set up as part of the vocational education path leading to the practice of semi-specialized trades,as indicated on the certification issued by the recognized educational institution, or if the training period was undertaken by secondary school students registered in paths for learning with a view to life-skills education (ISPJ), enter the amount of the travel expenses,if any.
Enter government or non government assistance received as a positive amount. Use this keyword for purposes of form CO-1029.8.33.6.
The benefit or the advantage is a benefit or an advantage that the corporation or a related subcontractor has received, is entitled to receive or can reasonably expect to receive no later than six months following the end date of the fiscal period covered by form CO-1029.8.33.6. The terms do not include amounts received and repaid in the year of the claim. The benefit or the advantage may be in the form of a reimbursement, compensation, guarantee or the proceeds of disposition of a property that exceed the fair market value of the property. It may also be granted in any other form or manner.
Use the keyword QualExp-OV to override the DT Max calculation on line 57 for the qualified expenditures.
Use the keyword Qual-Exp-OV to override the DT Max calculation on line 75 for the qualified expenditures.
Use the keyword Act.tc to indicate whether or not the Act to promote workforce skills development and recognition applies to the corporation.
This Act makes it mandatory for an employer whose total payroll exceeds $ 1 million for a calendar year to take part, during that year, in workforce skills development by devoting at least 1% of its total payroll towards training expenses.
The following options are applicable for the keyword Act.tc.
Use the keyword RLZ-1.S to enter information relating to this form, if the Act to promote workforce skills development and recognition applies to the corporation.
The following options are applicable for the keyword RLZ-1.S.
Eligible training expense (Ln 77, RLZ-1.S)
Part employer must dedicate to training (Ln 51, RLZ-1.S)
Use the keyword Payroll.tr to enter the total payroll of the corporation.
Use the keyword CrAssistRepaid to enter the tax credit pertaining to assistance that is related to an expense made in a previous tax year and that has been repaid in the year.
Use the keyword Partner-Info.tc to indicate whether the partnership is an eligible partnership whereby the corporation is a member, an intermediary partnership whereby the corporation is a member, or an eligible partnership whereby the corporation is a member by an intermediary partnership.
The following options are applicable for the keyword Partner-Info.tc.
Eligible partnership (corp is a member)
Intermediary partnership (corp is a member)
Elig. partnership (corp member by intermediary partnership)
Enter the eligible partnership information in the RelatedParty group of the partnership. Enter the partnership's name in the Part-Name keyword. The eligible partnership name should be typed in the same way in both groups.
Use the keyword CreditRate-OV.tc to override the credit tax rate that applies to the corporation.
Use the keyword Credit-OV.tr to override the tax credit that applies to the corporation.
Use the keyword Employment-QC to indicate which type of Quebec employment credit you wish to claim.
The following options are applicable for the keyword Employment-QC.
Use the keyword Partner-Info.ew to indicate whether the partnership is an eligible partnership whereby the corporation is a member, an intermediary partnership whereby the corporation is a member, or an eligible partnership whereby the corporation is a member by an intermediary partnership.
The following options are applicable for the keyword Partner-Info.ew.
Eligible partnership (corp is a member)
Intermediary partnership (corp is a member)
Elig. partnership (corp member by intermediary partnership)
Enter the name of the partnership using the keyword Partner-Name.ew, for purposes of Quebec form CO-1029.8.33.TE. The same name must also be entered in the keyword Name.re or Name-Partner.m within the RelatedParty group in order to allow entry of other data pertaining to the partnership.
Enter the name of the eligible employee or specified employee in respect of whom the corporation is claiming the tax credit.
An eligible employee of a qualified corporation, for a taxation year, or of a qualified partnership, for a fiscal period, will mean, respectively, an employee of the corporation at a time in the calendar year that ended in the taxation year, or of the partnership at a time in the calendar year that ended in the fiscal period, who is aged 65 or over on January 1 of the calendar year that ended in the taxation year or in the fiscal year, other than an employee who is an excluded employee at a time in the calendar year.
A specified employee of a qualified corporation, for a taxation year, or of a qualified partnership, for a fiscal period, will mean, respectively, an employee of the corporation at a time in the calendar year that ended in the taxation year, or of the partnership at a time in the calendar year that ended in the fiscal period, who is aged 60 or over but no older than 64 on January 1 of the calendar year that ended in the taxation year or in the fiscal year, other than an employee who is an excluded employee at a time in the calendar year.
Use the keyword SIN.ew to enter the social insurance number of the eligible employee or the specified employee.
Use the keyword Birthdate.ew to enter the birth date of the eligible employee or the specified employee.
Use the keyword QPIP.ew to enter the employer contribution paid by a qualified corporation or qualified partnership, for a calendar year, in respect of the eligible employee or specified employee for the Quebec Parental Insurance Plan.
Use the keyword Labour-Standards to enter the employer contribution paid by a qualified corporation or qualified partnership, for a calendar year, in respect of the eligible employee or specified employee for the labour standards.
Use the keyword HSF.ew to enter the employer contribution paid by a qualified corporation or qualified partnership, for a calendar year, in respect of the eligible employee or specified employee for the Health Services Fund.
Use the keyword QPP.ew to enter the employer contribution paid by a qualified corporation or qualified partnership, for a calendar year, in respect of the eligible employee or specified employee for the Quebec Pension Plan.
Use the keyword CNESST.ew to enter the employer contribution paid by a qualified corporation or qualified partnership, for a calendar year, in respect of the eligible employee or specified employee for Insurance premiums for health and safety at work.
The amount of a qualified expenditure or specified expenditure of a corporation or partnership, as applicable, must be reduced by the amount of any government assistance, any non-government assistance and any profit or benefit attributable to the expenditure, according to the usual rules.
This is the total amount of a qualified expenditure or specified expenditure paid in the calendar year for the same employee by all associated corporations or associated partnerships. This amount will appear on line 42a of CO-1029.8.33.TE.
The part of qualified expenditure or specified expenditure paid or allocated in the calendar year to that employee by the corporation. This amount will appear on column D of CO-1029.8.33.TF part 3.
Enter the total payroll of a qualified corporation or of a qualified partnership, for a calendar year, which will correspond to its total payroll, for that calendar year, that is determined in order to calculate its employer contribution payable to the Health Services Fund under the Act respecting the Régie de l'assurance maladie du Québec for that calendar year.
Use the keyword CrAssistRepaid.ew to enter the tax credit pertaining to assistance, benefit or an advantage that was repaid in the taxation year and that is related to qualifying expenditure of the retention of experienced workers in a previous taxation year.
Use the keyword Credit-OV.ew to override the tax credit that applies to the corporation.
Use the keyword Vessel-TaxCr if you wish to claim the tax credit for the construction or the conversion of a vessel, in respect of qualified expenditures incurred as part of a construction or conversion project.
The following options are applicable for the keyword Vessel-TaxCr.
Construction of a vessel
Conversion of a vessel
Use the keyword Eligible-Vessel to specify the type of eligible vessel.
The following options are applicable for the keyword Eligible-Vessel.
Prototype vessel
First vessel constructed or converted as part of prod. run
Second vessel constructed or converted as part of prod. run
Third vessel constructed or converted as part of prod. run
Use the keyword CertificateNumber to enter the number of the qualification certificate issued by the Minister of Economy, Science and Innovation in respect of the eligible vessel.
Use the keyword Hull-ID-Num to enter the hull identification number.
Use the keyword NameSubcontractor to enter the name of the subcontractor who prepared, in whole or in part, plans and specifications for the corporation or carried out a portion of the construction or conversion of the vessel for the corporation.
Use the keyword Street.ve to enter the street of the subcontractor who prepared, in whole or in part, plans and specifications for the corporation or carried out a portion of the construction or conversion of the vessel for the corporation.
Use the keyword City.ve to enter the city of the subcontractor who prepared, in whole or in part, plans and specifications for the corporation or carried out a portion of the construction or conversion of the vessel for the corporation.
Use the keyword Province.ve to enter the province of the subcontractor who prepared, in whole or in part, plans and specifications for the corporation or carried out a portion of the construction or conversion of the vessel for the corporation.
The following options are applicable for the keyword Province.ve.
Use the keyword PostCode.ve to enter the postal code of the subcontractor who prepared, in whole or in part, plans and specifications for the corporation or carried out a portion of the construction or conversion of the vessel for the corporation.
Use the keyword QST.ve to enter the QST identification number of the subcontractor who prepared, in whole or in part, plans and specifications for the corporation or carried out a portion of the construction or conversion of the vessel for the corporation.
Use the keyword SIN.ve to enter the SIN of the subcontractor who prepared, in whole or in part, plans and specifications for the corporation or carried out a portion of the construction or conversion of the vessel for the corporation.
Use the keyword Cons-Tot.ve to enter the total amount of the consideration provided for in the eligible contract.
Use the keyword Cons-Paid.ve to enter the portion of the consideration paid by the corporation.
Use the keyword Expenditures to enter the applicable amounts in order to determine the qualified construction or conversion expenditures and the construction or conversion cost after application of the limit related to the cost.
The following options are applicable for the keyword Expenditures.
Salaries/wages for plans and specifications - corp.
Salaries/wages for construction/conversion - corp.
Consideration for plans/specifications - NAL subcontract
Consideration for construction/conversion - NAL subcontract
Consideration for plans/specifications - AL subcontract
Consideration for construction/conversion - AL subcontract
Assistance/benefit - corp
Assistance/benefit - NAL subcontract
Assistance/benefit (plans/specifications) - AL subcontract
Assistance/benefit (contruct./conversion) - AL subcontract
Assistance/benefit - construction or conversion cost
Repayment of assistance/benefit that reduced expenditure
Repayment of assistance/benefit - cost
Apparent payment - construction or conversion expenditures
Apparent payment - construction or conversion cost
Use the keyword Cost.v to enter the portion of the cost of construction or conversion of the vessel incurred by the end of the year.
Use the keyword PrevYrInfo.v to enter the information pertaining to previous years.
The following options are applicable for the keyword PrevYrInfo.v.
Use the keyword CreditOV.v to override the Quebec tax credit for the construction or for the conversion of a vessel claimed in the current year as calculated by DT Max.
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Partner-Info.d 
DesignerName 
Address.des