Hi,
The following works for me:

Range("t9").Select
ActiveCell.FormulaR1C1 = "=SUMIF(R[1]C[-13]:R[36]C[-13],"">0"",R[1]C[-14]:R[36]C[-14])"

Note that the quote character ("), is used as delimiter. If you need it INSIDE your statement, you need to use double quotes (see above).

In addition the "=" was missing directly after R1C1 and the quote sign at the end was also missing.

I hope this solves your issue!

Best regards
Bjorn