Complete a separate copy of Form CO-1029.8.36.TM for each multimedia title for which the corporation is claiming the tax credit. Moreover, you have to complete a separate copy of Form CO-1029.8.36.TM PART 4 for each eligible employee for whom the corporation is claiming the tax credit.
You can access Form CO-1029.8.36.TM PART 4 from Part 4, “Qualified salary or wages,” or Part 5, “Total amount of qualified salaries or wages,” of Form CO-1029.8.36.TM.
Basic personal amount
For taxation years beginning after 2024, an exclusion threshold is calculated based on the basic personal amount and is used to calculate the qualified salary or wages for each eligible employee. This basic personal amount is available in December for the following calendar year in the Guide for employers (TP-1015.G-V).
When the basic personal amount for a year is unknown when the version of the program is released and the year in question is covered by the release, you must enter the amount in the cell provided for that purpose below line 49a of the form.
Printing the form
If you only need to print the completed copies of Form CO-1029.8.36.TM, we recommend that you create a print format in which you will have to define the value “If applicable” or “Always” in the Print when? column with regards to Forms CO-1029.8.36.TM and CO-1029.8.36.TM PART 4. This way, all copies of Part 4 print for each copy of the form.
See Also
Guide de la déclaration de revenus des sociétés (available in French only)