Bifalgorithm post · Un actionnaire vend un immeuble à sa société · CRA updates its SR&ED ITC policy

Revenue Method

Revenue Method (Un actionnaire vend un immeuble à sa société · CRA updates its SR&ED ITC policy) — "for ECPCs, the average annual revenue over the last three f…

Ideas in this flowchart

  • Revenue-based methods can determine the reduction of the $6M expenditure limit
  • For ECPCs, the reduction is based on average annual revenue
  • Average annual revenue over the last three fiscal years
  • The revenue figure is used to calculate the gradual reduction
  • The $6M expenditure limit is gradually reduced
  • CCPCs may elect the method used to compute their reduction
  • Revenue-based method
  • Taxable capital method
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Revenue Method

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Un actionnaire vend un immeuble à sa société

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"for ECPCs, the average annual revenue over the last three fiscal years is used to calculate the gradual reduction of the $6M expenditure limit; and\n\nCCPCs may also elect to compute their reduction using this revenue-based method rather than their taxable capital."

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