A Practical Guide to SR&ED in 2011 - CCH Canadian
A Practical Guide to SR&ED in 2011 - CCH Canadian
A Practical Guide to SR&ED in 2011 - CCH Canadian
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Prov<strong>in</strong>cial Update• British Columbia– 10% tax credit available <strong>to</strong> corporations and corporatepartners of a general partnership– Refundable for CCPC’s up <strong>to</strong> federal expenditure limit– Otherwise non‐refundable– In respect of SR&<strong>ED</strong> activities carried out <strong>in</strong> British Columbia– Corporation must have a PE <strong>in</strong> BC– Carry‐back 3 years, carry‐forward 10 years
Change language