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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• Ontario Research & Development Tax Credit ORDTC• 4.5% non‐refundable tax credit• Available <strong>to</strong> all corporations with a PE <strong>in</strong> Ontario• No cap• Incurred <strong>in</strong> Ontario <strong>in</strong> taxation years end<strong>in</strong>g after Dec. 31,2008

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