Tax Credit Relating to a Building Used by a Small or Medium-Sized Manufacturing Business

An eligible corporation (or an eligible partnership of which such a company is a member), which, during a taxation year, acquired an eligible building may, under certain conditions, claim the tax credit relating to a building used as part of activities of manufacturing or processing - Manufacturing SMEs, for expenses it incurred related to the building, after October 7, 2013, when it was an eligible manufacturing corporation.

• In order for the corporation to benefit from this tax credit for the taxation year, it must, during that taxation year or the preceding taxation year, have acquired from a person who does not It does not deal at arm's length with property eligible for the investment tax credit for a minimum of $ 25,000.

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