The Program grants a tax credit equivalent to 85% of the amount of real estate tax (municipal and school taxes) payable on forest land.

Documents required for the 2012 reimbursement

• Forest engineer's report detailing your eligible development expenses for
  2012
• 2012 Monitoring grid for amounts carried forward (PDF Format, 99,9 Kb)
• Forest Producer's Guide (PDF Format, 375 Kb)
• Schedule E Tax Adjustments and Credit (PDF Format, 86,1 Kb)
• Form FM-220.3 (To be completed by a corporation) (PDF Format, 159 Kb)

Who qualifies for the Program?

Only certified forest producers qualify for reimbursements.

On what conditions does forest land become admissible?

Forest land is admissible for the Program if it is registered by the certified forest producer who owns it. The producer can check whether or not a given forest assessment unit fulfills the Program’s conditions by consulting the “Forest Producer’s Certificate” issued by the MRNF.

On what conditions are reimbursements made?

Certified forest producers must have carried out or commissioned development work on their registered forest land, and the value of that work must be equal to or greater than the amount of real estate tax payable. They need not actually have performed the work themselves. Since 1997, they have also been required to obtain a forest engineer’s report on the work.

What is the procedure for obtaining a reimbursement?

• Refer to the guides, regulations and other documents applicable to the year in which the work was performed;
• Obtain a forest engineer’s report attesting that the work qualifies for a reimbursement;
• Apply for a reimbursement by completing the Schedule E Tax Adjustments and Credit section of the individual income tax return or, for forest producers who are corporations, Form FM-220.3 available from the Ministère du Revenu du Québec;
• Monitor surpluses using the annual monitoring grids made available to certified forest producers by the MRNF.

Reference documents

Certified forest producers and forest engineers must always use the documents applicable to the year in which the work was carried out.

Documents since 1998

• The Forest Producer’s Guide (PDF Format, 374 kb)
• 2011 Monitoring grid for amounts carried forward (PDF Format, 99,8 Kb)
• 2010 Monitoring grid for amounts carried forward (PDF Format, 105 Kb)
• 2009 Monitoring grid for amounts carried forward (PDF Format, 105 Kb)
• 2008 Monitoring grid for amounts carried forward (PDF Format, 105 Kb)
• 2007 Monitoring grid for amounts carried forward (PDF Format, 47 Kb)
• 2006 Monitoring grid for amounts carried forward (PDF Format, 91 Kb)
• 2005 Monitoring grid for amounts carried forward (PDF Format, 58 Kb)
• 2004 Monitoring grid for amounts carried forward (PDF Format, 148 Kb)
• 2003 Monitoring grid for amounts carried forward (PDF Format, 160 kb)
• 2002 Monitoring grid for amounts carried forward (PDF Format, 23 kb)
• 2001 Monitoring grid for amounts carried forward (PDF Format, 25 kb)
• 2000 Monitoring grid for amounts carried forward (PDF Format, 34 kb)
• 1999 Monitoring grid for amounts carried forward (PDF Format, 42 kb)
• 1998 Monitoring grid for amounts carried forward (PDF Format, 26 kb)

See also

Frequently Asked Questions