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• Ontario• Innovation Tax Credit OITC• 10% refundable credit• Available <strong>to</strong> all corporations• Expenditure limit of $3 million• Expenditure limit reduced when:− PY taxable <strong>in</strong>come of assoc. group > $500k and < $800K− PY taxable capital of assoc. group > $25M and < $50M