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