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 UpdateSR&<strong>ED</strong> Salaries Eligible for the Québec Wage Tax Credit :• Employees work<strong>in</strong>g <strong>in</strong> an establishment located <strong>in</strong> Québec• Eligible:– Employees’ salaries– Portion of the remuneration of a subcontrac<strong>to</strong>r represented bysalaries <strong>in</strong> Québec.• 50% of a contract with an arm’s‐length subcontrac<strong>to</strong>r.• The amount that may reasonably be attributed <strong>to</strong> wages paidby a non‐arm ’s‐length subcontrac<strong>to</strong>r
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