Crédit d’impôt relatif à l’impôt payé par une fiducie pour l’environnement – entreprises (Tax Credit for the Income Tax Paid by an Environmental Trust – Businesses)

By mmuise
Description:

A corporation which, in the taxation year, included in its income amounts from an environmental trust may, under certain conditions, claim a tax credit for its share of the tax payable by this trust.


Comments on Funding:

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Deadline: Rolling deadline
Eligibility:

The applicant must:

  • be a corporation which, in the taxation year, included in its income amounts from an environmental trust
  • be a company not be exempt from tax.
  • If, during the taxation year, the company is a member of a partnership which is the beneficiary of an environmental trust (or a member of an interposed partnership which is a member of such partnership), then the corporation can claim its share of the tax credit for the tax paid by the trust.
Application Steps:

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Documentation Needed:

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Other Things to Note:

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About the author
mmuise