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Published

Renewal of the Refundable Tax Credit for Training in the Manufacturing, Forestry and Mining Sectors

Tax legislation will be amended to renew the refundable tax credit for training in the manufacturing, forestry and mining sectors until December 31, 2015, under the same terms and conditions.

Consequently, the tax credit will apply regarding an eligible training expenditure incurred

  • after November 23, 2007, for the manufacturing sector and after March 19, 2009, for the forestry and mining sectors;
  • before January 1, 2016.

In addition, the eligible training expenditure has to relate to eligible training beginning

  • after November 23, 2007, for the manufacturing sector and after March 19, 2009, for the forestry and mining sectors;
  • before January 1, 2016.

For further information, see page 33 in Additional Information on the Fiscal Measures of the Budget, published by the Ministère des Finances.

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