Tax Credit
Investment Tax Credit
An eligible corporation may, under certain conditions, claim the investment tax credit in respect of eligible expenses incurred in the particular year or in a past year for the acquisition of qualified property.
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- Québec. Revenu Québec
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- Last updated 3 years ago
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Description
An eligible corporation may, under certain conditions, claim the investment tax credit in respect of eligible expenses incurred in the particular year or in a past year for the acquisition of qualified property.- The base rate of the tax credit is 5% for eligible expenses incurred before June 5, 2014 and 4% for eligible expenses incurred after June 4, 2014.