Bifalgorithm post · Une erreur comptable peut-elle entraîner un impôt supplémentaire? · CRA updates its SR&ED ITC policy
ECPC Rate
ECPC Rate (Une erreur comptable peut-elle entraîner un impôt supplémentaire? · CRA updates its SR&ED ITC policy) — "CRA has revised its policy on the SR&ED inv…
Ideas in this flowchart
- CRA revised its policy on the SR&ED investment tax credit (ITC).
- The revision reflects recent legislative changes.
- The 35% ITC rate is extended.
- The extension applies to qualified SR&ED expenditures.
- The expenditures may be incurred by eligible Canadian public corporations (ECPCs).
- ECPCs must meet the specified numerical tests.