ARCHIVED - 1995 General Income Tax Guide
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ARCHIVED - Line 412 - Investment tax credit
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You may be eligible for this credit if any of the following apply to you:
- You bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, or manufacturing.
- You bought qualified small business property after December 2, 1992, and before 1994.
- You received a T101 or T102 slip with an amount in box 13.
- You received a T3 slip with an amount in box 41.
- You received a T5013 slip with an amount in box 38, or an amount is shown in the financial information given to you by a partnership.
How to claim
Attach a completed copy of Form T2038(IND.), Investment Tax Credit (Individuals), to your return.
For a general explanation of the investment tax credit, get either the income tax guide called Farming Income or the guide called Fishing Income. You can get these guides and Form T2038(IND.) from us.
Tax Tip
You may be able to reduce your federal individual surtax by any unclaimed investment tax credit, or claim a refund of your unused investment tax credit. For details, see lines 419 and 454.
- Date modified:
- 2002-02-04