Line 94 - Equity tax credit
Line 94 - Equity tax credit
You can claim this credit for investments in eligible shares you acquired in 2024 (that you did not claim on your 2023 return) or in the first 60 days of 2025.
Enter, on line 94 of your Form PE428, the amount shown on Certificate PE-ETC.
Supporting documents
If you are filing a paper return, attach your Certificate PE-ETC.
Unused equity tax credit
You can carry forward your unused equity tax credits for seven years or carry them back three years.
You can claim up to $7,000 per tax year, including any unused amounts from other years.
Enter, on line 95 of your Form PE428, the unused amount shown on your last notice of assessment or reassessment.
To claim a carry-back, you must ask the CRA to adjust your prior-year return. For more information, go to canada.ca/change-tax-return.
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