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
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Prov<strong>in</strong>cial Update• Alberta– 10% refundable tax credit up <strong>to</strong> $400,000– In respect of SR&<strong>ED</strong> activities <strong>in</strong>curred <strong>in</strong> Alberta after Dec 31,2008– Corporation must have a PE <strong>in</strong> Alberta– Available <strong>to</strong> all corporations but not available <strong>to</strong> partnerships