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Month Day If you are a qualifying corporation that invested in capital property that became available for use after March 22, 2023, use this schedule to claim a refundable tax credit. The credit rate is 10% and applies to eligible expenditures of up to $20 million in the tax year. The criteria to be a qualifying corporation are set out in subsection 97.2(3) of the Taxation Act, 2007 (Ontario). A qualifying corporation is a Canadiancontrolled private corporation (CCPC) throughout the.

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