Concept
ECPC Rate
Chopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) / 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 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;"
Related Ideas
- ITC ChangesDeyab v. Canada, 2020 FCA 222 · CRA updates its SR&ED ITC policy
- Expenditure LimitDeyab v. Canada, 2020 FCA 222 · CRA updates its SR&ED ITC policy
- Permissive DeductionsChopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) · CRA restricts taxpayer requests to revise permissive deductions
- Permissive DeductionsDeyab v. Canada, 2020 FCA 222 · CRA restricts taxpayer requests to revise permissive deductions
- Comment FonctionneGuide de la déclaration de revenus des sociétés · Crédit d'impôt pour la R-D et la précommercialisation
- Quelles ModificationsGuide de la déclaration de revenus des sociétés · Principaux changements