CO-1029.8.36.53-V: Tax credit for income tax paid by an environmental trust

As a resident of Québec, you can claim this refundable tax credit if your income includes amounts that were allocated to you by an environmental trust. This type of trust is maintained for no other reason but to fund the recovery of a site that is used for:

  • the operation of a mine
  • the removal of clay, peat, sand, shale, or aggregates
  • the deposit of waste or
  • the operation of a pipeline if the trust was created in 2012 or later

This credit, which can only be claimed for a tax year of the trust that ends in your tax year, can be used to lower your installment payments of income tax as well as your tax owing on capital.

 

Where do I claim this?

Follow these steps in H&R Block’s tax software to file your 2016 taxes:

Before you begin, make sure you told us that you lived in QUÉBEC on December 31st, 2016.

  1. On the PREPARE tab, click the OTHER icon. You'll find yourself here:

  1. Under the OTHER DEDUCTIONS heading, select the checkbox labelled Other Québec tax credits, then click Continue.

  2. When you arrive at the page for Other Québec tax credits, enter your information in the Tax credit for income tax paid by an environmental trust section.