Election Concerning the Tax Credit for Salaries and Wages (IFC) (courtesy translation)
Form CO-1029.8.36.CJ is to be completed by eligible corporations that operated an international financial centre (IFC) on March 30, 2010, and that wish to claim the tax credit for salaries and wages (IFC) (see form CO-1029.8.36.CI). To claim the tax credit, such a corporation must irrevocably elect to forego the following advantages related to the IFC regime:
- the deduction from taxable income;
- the deduction from paid-up capital;
- the exemption from the employer contribution to the health services fund.
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