Tax Credits for Companies and Investors
Federal and provincial
governments all want to encourage business development and venture capitalism, but the
means employed from jurisdiction to jurisdiction are dramatically different. Some
jurisdictions offer a large variety and number of tax credit programs, others rely on low
tax rates to attract business. Some tax credits are not available at all to public
companies and their investors.
This paper, originally provided to the Investment Tax
Credit Subcommittee (a CDNX Board Subcommittee), has been enhanced with significant
contributions from KPMG LLP. It provides information about some of the tax credits
available to public and private companies, and their investors, in Canada. It is not,
however, a comprehensive list of all such programs. Instead, the paper provides interested
readers with a starting point in their own research about tax credit programs.
To view the entire report, click on "View the
Report" at the bottom of the page. Prior to viewing the report, please read the
disclaimers below.
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