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• 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