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Published | Category : Income tax - businesses

Clarification Concerning the Refundable Tax Credit for Technological Adaptation Services

The tax legislation will be amended so that an expenditure will qualify for the tax credit for technological adaptation services only if it concerns an eligible liaison and transfer service provided in Québec or it concerns participation in training and information activities dispensed in Québec in connection with an eligible liaison and transfer service.

This change will apply regarding qualified expenditures incurred by a qualified corporation after March 17, 2016, in connection with services offered after that day by an eligible college centre for the transfer of technology (CCTT) or by an eligible liaison and transfer centre (LTC) under a contract entered into after that day with the CCTT or LTC, as applicable.

For more information, see page A.59 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

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