Issue
When the corporation claims both the Ontario Innovation Tax Credit (OITC) on Schedule 566 and the Ontario Research and Development Tax Credit (ORDTC) on Schedule 508 and waives 100% of the ORDTC on Schedule 508, Line 320, a negative amount calculates for the ITC relating to the PPA at Column E for Schedule 508 on form S32Assist.
Solution
The negative amount should be overridden to a value of zero.