13.07.2015 Views

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

SHOW MORE
SHOW LESS

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• Mani<strong>to</strong>ba• 20% non‐refundable credit, renounce if no benefit• Credit is becom<strong>in</strong>g refundable:2010– Contracts with prescribed entities –ITC is fully refundable<strong>2011</strong>– 25% of the 20% credit will be refundable –all expenditures2012– 50% of the 20% credit will be refundable –all expenditures

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!