Manufacturing and Processing Investment Tax Credit

The Saskatchewan Investment Tax Credit (ITC) for Manufacturing and Processing (M&P) is available to all M&P corporations filing a T2 Corporation Income Tax Return (schedule 402) with some allocation of taxable income to Saskatchewan.

• The credit was introduced as a non-refundable income tax credit designed to encourage plant and equipment investment for use in M&P activities in Saskatchewan. The ITC is determined as a percentage of the total capital cost of eligible new and used M&P building, machinery and equipment purchases made during the year, including installation costs.

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