The high-resistance silicon layers were formed by the CO+ ion implantation of silicon substrates and a subsequent annealing at 1100 °C. The structural and electric properties of the ion-implanted layers were studied. The formation of 3C-SiC and 6H-SiC nanocrystals was obtained in the ion implanted layers. It was shown that the formation of SiC precipitates results in the positive charge compensation in the buried SiO2 layer of a silicon-on-insulator structure. The origin of the obtained results is discussed.