Concept
Expenditure Limit
Colubriale v. Canada, 2005 FCA 329 / CRA updates its SR&ED ITC policy
"for taxation years beginning after December 15, 2024, the maximum expenditure limit has been increased to $6M for CCPCs and ECPCs.\n\nfor CCPCs, the gradual reduction in the $6M limit now begins at $15M of taxable capital used in Canada for the previous taxation year and is reduced to nil after $75M;"
Related Ideas
- Expenditure LimitsChopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) · CRA updates its SR&ED ITC policy
- Expenditure LimitDeyab v. Canada, 2020 FCA 222 · CRA updates its SR&ED ITC policy
- ECPC RateChopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) · CRA updates its SR&ED ITC policy
- ITC ChangesDeyab v. Canada, 2020 FCA 222 · CRA updates its SR&ED ITC policy
- Capital ExpendituresChopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) · CRA updates its SR&ED ITC policy