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Protected B when completed
 
 Part D – Calculating an allowable claim
 
  ITC opening balance and carry forward from prior years (net of expired amounts). . . . . . . . . . . . . . . . . . . . . . . . 1
 
  Current-year refundable tax credit (amount A in Part A) . . . . . . . . . . . . . . . . . . . . .  2
 
   
  Current-year non-refundable tax credit (amount E in Part B) . . . . . . . . . . . . . . . . . . .  3
 
  Subtotal (add amounts 2 and 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
 
  Amount 1 plus amount 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
 
  Adjustment for a graduated rate estate, enter the amount of ITC allocated to beneficiaries
  from box 40 of your T3 slip . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
 
  Total available investment tax credit (amount 5 minus amount 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F
     
 
  Federal tax (amount from line 40600 of your income tax and
  benefit return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  7
 
  Federal political contribution tax credit (amount from line 41000 of your income tax
  and benefit return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  8
 
   
  Subtotal (amount 7 minus amount 8, if negative, enter "0") . . . . . . . . . . . . . . .  9
     
 
  Labour-sponsored funds tax credit (amount from line 41400 of your income tax
  and benefit return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  10
 
   
  Subtotal (amount 9 minus amount 10, if negative, enter "0") . . . . . . . . . . . . . . . . G
     
 
  Enter the lesser of amount F or G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H
     
 
  If you have to complete Form T691, Alternative Minimum Tax and the amount you calculate on line 98 of Form T691 is
greater than "0", continue at amount 11.
If alternative minimum tax (AMT) does not apply to you, continue at amount 15.
 
  Enter amount G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  11
 
  Federal foreign tax credit
  (amount from line 40500 of your income tax and benefit return) . . . . . . . . . . . . . . .  12
 
  Subtotal (add amounts 11 and 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  13
     
 
  The minimum amount from line 61 of Form T691 . . . . . . . . . . . . . . . . . . . . . . . .  14
   
  Subtotal (amount 13 minus amount 14, if negative, enter "0") . . . . . . . . . . . . . . I
 
  Enter the lesser of amount F or I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . J
 
  Enter your claim on this line:
  You can claim an ITC up to, but not more than H or J, whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
 
   Enter amount 15 on line 41200 of your income tax and benefit return, or on line 26 of Schedule 11, Federal Income Tax (T3
for Trusts).
 
 
T2038(IND) E (23) Page 7 of 9

Protected B when completed
 
 Part E – Calculating a carryback and refund of an ITC
 
 Complete this section to determine the balance of credit available for carryback to previous tax years.
 
 Total current-year credit available
 
  Total available ITC (amount F in Part D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1
 
  ITC opening balance and carry-forward from prior years (amount 1 in Part D) . . . .  2
 
  Subtotal (amount 1 minus amount 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
 
  Maximum ITC you could have claimed in Part D
  (amount H or J, whichever applies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4
 
  ITC opening balance and carry-forward from prior years (amount 1 in part D) . .  5
 
  Subtotal (amount 4 minus amount 5, If negative enter "0") . . . . . . . . . . . . . . . 6
 
  总积分可回运物料. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . K
     
 
  ITC回运物料的要求
 
  Complete this section to request a carryback of the ITC you earned in the current tax year. The carryback provisions allow
you to apply a current-year credit against the total of your federal tax for any of the three previous tax years. The credit you
apply to a previous year cannot be more than the total of your federal tax for that year.
  You have to deduct any amount of the refundable ITC designated as a carryback when you calculate your ITC refund and the
balance to carry forward to tax years that follow.
  To request a carryback, complete this section and attach this form to your current-year income tax and benefit return.
 
  注意:
  We do not refund an amount you designate as a carryback in the current year. Do not enter the amount on your income tax
and benefit return.
 
  The part of amount K to carryback for one or more of the following:
  Third previous year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   67200
 
  Second previous year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   67210
 
  First previous year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   67220
 
  Total credit designated for carryback (Add lines 67200, 67210, and 67220.
  The total cannot be more than amount K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L
 
  Date (YYYYMMDD)  
  67240  
  Signature  
Continue Part E on the next page
 
 
T2038(IND) E (23) Page 8 of 9

Protected B when completed
 
 Part E – Calculating a carryback and refund of an ITC (continued)
 
ITC退款
 
  完成本节,以确定信贷余额退款。
 
  Current year refundable credit (amount A in Part A) . . . . . . . . . . . . . . . . . . . . . . . . .  7
 
  Adjustment (amount 6 in Part D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  8
 
  Total current-year refundable credit available
  (amount 7 minus amount 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
 
  Current-year credit claim
 
  Amount 15 from Part D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  10
 
  ITC opening balance and carry-forward from prior years (amount 1 in Part D) . .  11
 
  Subtotal (amount 10 minus amount 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  12
 
  Total credit designated for carryback (amount L in Part E) . . . . . . . . . . . . . . . . .  13
 
  Subtotal (amount 12 plus amount 13). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  14
 
  Current-year non-refundable tax credit (Amount E in Part B) . . . . . . . . . . . . . . .  15
 
  Total (amount 14 minus amount 15, if negative, enter "0") . . . . . . . . . . . . . . . .  16
     
 
  Total credit available for refund (amount 9 minus amount 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . M
 
 Calculating an ITC refund
  Complete this section to calculate a refund of ITC that you earned in the current year. You must deduct any amounts you
claim as a refund when you calculate the balance to carry forward to tax years that follow.
 
  Amount you designate as a refund of ITC (cannot be more than amount M) . . . . . . . . . . . . . . . . . . . . . . . . . . 17
  The refundable rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   0.40 18
 
 Refund of ITC (multiply amount 17 by amount 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . N
 Enter amount N on line 45400 of your income tax and benefit return or on line 88 of a Form T3RET, T3 Trust Income Tax and
Information Return.
 
 
Part F – Carryforward
  Total ITC available (amount F in Part D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
 
  Current-year non-refundable tax credit claimed
  in the year (amount 15 in Part D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2
 
   
  Total credit designated for carryback in the year (amount L in Part E) . . . . . .  3
 
  Current-year ITC refund (amount N in Part E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4
 
  Subtotal (add amounts 2, 3 and 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
     
 
  Total available amount and carryforward to subsequent tax year (amount 1 minus amount 5) . . . . . . 6
     
 
 
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and Information Holdings at canada.ca/cra-information-about-programs.
 
T2038(IND) E (23) Page 9 of 9