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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• Saskatchewan• Before March 19, 2009– 15% non‐refundable credit– Renounce if no benefit– Carry‐back three years or carry‐forward ten years• After March 18, 2009– 15% refundable credit

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