When firms have between $10 million and $50 million of taxable capital, the access to enhanced SR and ED credit is slowly reduced. Above $50 million, they no longer have access to it. Below $10 million, they have access to it.
Director General, Business Income Tax Division, Tax Policy Branch, Department of Finance
When firms have between $10 million and $50 million of taxable capital, the access to enhanced SR and ED credit is slowly reduced. Above $50 million, they no longer have access to it. Below $10 million, they have access to it.
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