Qualifying Financial Institutions

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A qualifying institution is a bank, an insurer or a securities dealer that meets the following conditions:

  • Its ITC amount, for each of the two preceding fiscal years, is $500,000 or greater.
  • Its ITC rate, for each of the two preceding fiscal years, is:
    • 12% or greater for banks,
    • 10% or greater for insurers,
    • 15% or greater for securities dealers.

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