To be fair, the bill also proposes an accelerated capital cost allowance, which can be layered onto the tax credit program, except for the 20%. It's my understanding that if you look into the costs that qualify for the 20% tax credit, you can also, in some cases, layer on the accelerated capital cost, except for the portion relating to the 20%. Is that correct?
On October 17th, 2017. See this statement in context.