Concept
ITC Changes
Deyab v. Canada, 2020 FCA 222 / CRA updates its SR&ED ITC policy
"CRA has revised its policy on the SR&ED investment tax credit (ITC) to reflect recent legislative changes, including:\n\nthe reinstatement of capital expenditures as both allowable and qualified SR&ED expenditures;\n\nthe extension of the 35% ITC rate on qualified SR&ED expenditures to those by eligible Canadian public corporations (ECPCs), provided they meet the specified numerical tests;"
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