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Tax refunds and credits

Looking for more return on your business expenditures? Browse potential tax benefits that can help reduce overhead.

• Alberta Scientific Research and Experimental Development Tax Credit Program
  
  http://www.bsc-sec.ca/eng/summary/4728/
  Applies to: Alberta
  Your corporation may be able to receive a tax credit for scientific research and experimental development expenditures incurred in Alberta.
• Apprenticeship Job Creation Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/1083/
  Applies to: All of Canada
  If you hire an eligible apprentice, you could receive a tax credit equivalent to 10% of their salary.
• Apprenticeship Training Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2918/
  Applies to: Ontario
  You may qualify for an annual tax credit of up to $10,000 per qualifying apprentice to a maximum of $40,000 over a 48 month period.
• Bioscience Tax Holiday
  
  http://www.bsc-sec.ca/eng/summary/4813/
  Applies to: Prince Edward Island
  Your Prince Edward Island bioscience company may be eligible for provincial corporate income tax rebates.
• Capital Investment Incentive
  
  http://www.bsc-sec.ca/eng/summary/4217/
  Applies to: Nova Scotia
  You could be eligible for a reimbursement for buying productivity-enhancing equipment for your business.
• City of Regina Property Tax Exemption Program
  
  http://www.bsc-sec.ca/eng/summary/2718/
  Applies to: Saskatchewan
  Your business may be eligible for a property tax exemption from the City of Regina.
• Commercial Fuel Tax Refund (Saskatchewan)
  
  http://www.bsc-sec.ca/eng/summary/3441/
  Applies to: Saskatchewan
  Are you a manufacturer in Saskatchewan? If so, find out if you qualify for provincial fuel tax rebates.
• Community Enterprise Development Tax Credit Program
  
  http://www.bsc-sec.ca/eng/summary/2963/
  Applies to: Manitoba
  Are you a community-based business looking for capital? Encourage investment in your company by making investors aware of available tax credits.
• Computer Animation and Special Effects Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2929/
  Applies to: Ontario
  Your corporation may qualify for a 20% refundable tax credit based on labour expenses for performing computer animation and special effects activities.
• Co-operative Education and Apprenticeship Tax Credits
  
  http://www.bsc-sec.ca/eng/summary/2589/
  Applies to: Manitoba
  Find the right employee for your business.
• Co-operative Education Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2946/
  Applies to: Ontario
  You may qualify for a refundable tax credit of up to $3,000 per placement to hire a student who is participating in a co-operative education program at a recognized Ontario university or college.
• Direct Equity Tax Credit Program
  
  http://www.bsc-sec.ca/eng/summary/3291/
  Applies to: Newfoundland and Labrador
  Invest in a new or expanding small business in Newfoundland and Labrador and receive a provincial income tax credit.
• Economic Diversification and Growth Enterprises
  
  http://www.bsc-sec.ca/eng/summary/2263/
  Applies to: Newfoundland and Labrador
  If you establish or expand your business in Newfoundland and Labrador, particularly in rural areas, you may receive tax rebates.
• Enriched Investment Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2509/
  Applies to: Prince Edward Island
  Your manufacturing or processing business may be eligible to receive a tax rebate of 25%.
• Farm Land Identification Program
  
  http://www.bsc-sec.ca/eng/summary/2018/
  Applies to: New Brunswick
  If you own real property, farmland and outbuildings, you may qualify to get part of your property taxes deferred.
• Film and video tax credit
  
  http://www.bsc-sec.ca/eng/summary/2777/
  Applies to: Newfoundland and Labrador
  Apply for a refundable provincial corporate income tax credit for your Newfoundland and Labrador film project.
• Film Industry Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/3428/
  Applies to: Nova Scotia
  Receive a fully refundable corporate income tax credit for labour amounts paid to Nova Scotia residents working on the production of your film or television show.
• Gasoline Used in Unlicensed Business Equipment
  
  http://www.bsc-sec.ca/eng/summary/6488/
  Applies to: Ontario
  You could get a tax refund if you bought gasoline for use in your unlicensed business equipment.
• Hiring Credit for Small Business
  
  http://www.bsc-sec.ca/eng/summary/7172/
  Applies to: All of Canada
  Are you an employer who is paying more Employment Insurance premiums in 2011 than you did last year? You can get a tax credit for up to $1,000.
• Innovation and Development Labour Rebate Program
  
  http://www.bsc-sec.ca/eng/summary/2690/
  Applies to: Prince Edward Island
  If you develop or commercialize new products, processes and services you may be eligible for a tax credit.
• Manufacturing and Processing Profits Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/3292/
  Applies to: Newfoundland and Labrador
  Access a tax credit for your manufacturing or processing business.
• Equity Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2065/
  Applies to: Nova Scotia
  Attract more equity financing to your corporation or co-operative by telling potential investors about available tax credits.
• Digital Media Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/6869/
  Applies to: Nova Scotia
  Your digital media business may be eligible for a refundable tax credit of up to 50% on the cost of developing interactive products.
• Ontario Book Publishing Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2965/
  Applies to: Ontario
  You may be entitled to a 30% refundable tax credit, to a maximum of $30,000 per literary work, if you publish or promote work by a Canadian author.
• Ontario Business Research Institute Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2875/
  Applies to: Ontario
  You could be eligible for a refundable tax credit for scientific research and experimental development in Ontario.
• Ontario Film and Television Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2953/
  Applies to: Ontario
  If you are an Ontario film or television producer, you may qualify for a refundable tax credit based on labour expenses for productions in Ontario.
• Ontario Innovation Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2873/
  Applies to: Ontario
  If you are an Ontario-based corporation, you may be able to claim a 10% tax credit for scientific research and experimental development carried out in Ontario.
• Ontario Interactive Digital Media Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2955/
  Applies to: Ontario
  You could be eligible for a tax credit toward the labour and marketing costs of your digital media production.
• Ontario Production Services Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2980/
  Applies to: Ontario
  Your production company could be eligible to receive a refundable tax credit for production expenses.
• Ontario Sound Recording Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2987/
  Applies to: Ontario
  Your Ontario corporation may qualify for a 20% refundable tax credit for expenses related to the production of a sound recording or music video.
• Ontario Tax Exemption for Commercialization
  
  http://www.bsc-sec.ca/eng/summary/7188/
  Applies to: Ontario
  Your start-up corporation may be eligible for a tax exemption if you sell new products developed by Canadian colleges or universities.
• Production of Multimedia Titles
  
  http://www.bsc-sec.ca/eng/summary/2274/
  Applies to: Quebec
  If you operate a multimedia title production company located in Quebec, you could obtain a refundable tax credit.
• Research and Development Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/6919/
  Applies to: Nova Scotia
  You can apply for a 15% tax credit for costs incurred from qualified scientific research and experimental development.
• Resort Property Investment Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/3895/
  Applies to: Newfoundland and Labrador
  Construct or expand a high-end tourist resort development in rural Newfoundland and Labrador and your investors can avail themselves of a provincial tax credit.
• Saskatchewan Film Employment Tax Credit Program
  
  http://www.bsc-sec.ca/eng/summary/2442/
  Applies to: Saskatchewan
  You could receive a tax credit of up to 55% of eligible labour costs per project for your film industry business.
• Saskatchewan Investment Tax Credit for Manufacturing and Processing
  
  http://www.bsc-sec.ca/eng/summary/2431/
  Applies to: Saskatchewan
  Your manufacturing and processing business may qualify for a tax credit on eligible capital acquisitions.
• Saskatchewan Manufacturing and Processing Profits Tax Reduction
  
  http://www.bsc-sec.ca/eng/summary/2312/
  Applies to: Saskatchewan
  Your Saskatchewan manufacturing or processing business may be eligible for tax reductions.
• Saskatchewan Mineral Exploration Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/3145/
  Applies to: Saskatchewan
  Your mineral exploration company may be able to offer tax credits to your investors.
• Scientific Research and Experimental Development — Tax Incentive Program
  
  http://www.bsc-sec.ca/eng/summary/1226/
  Applies to: All of Canada
  You can get a tax credit, if you spend money on industrial R&D in Canada.
• Share Purchase Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2554/
  Applies to: Prince Edward Island
  Attract investors to your company in Prince Edward Island by letting them know about tax credits for investors.
• Small Business Deduction
  
  http://www.bsc-sec.ca/eng/summary/5283/
  Applies to: All of Canada
  If you operate a Canadian-controlled private corporation, your business may be eligible for an annual tax credit.
• Small Business Investor Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/6038/
  Applies to: New Brunswick
  Registering your small business for this program could help you secure capital and access equity financing.
• Small Business Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/3301/
  Applies to: Newfoundland and Labrador
  You can benefit from a reduced rate of taxation for your small business.
• Specialized Labour Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/2640/
  Applies to: Prince Edward Island
  You could be eligible to offer specialized workers an incentive to come to work for your business in PEI.
• Tax Deduction for New Small Business
  
  http://www.bsc-sec.ca/eng/summary/3792/
  Applies to: Nova Scotia
  Find out how you can avoid paying Nova Scotia corporate income tax for the first three years of your new incorporated business.
• Tax Credit for an On-the-Job Training Period
  
  http://www.bsc-sec.ca/eng/summary/4363/
  Applies to: Quebec
  Does your enterprise need a trainee? If so, you could qualify for a tax credit.
• Tax Credit for Technological Adaptation Services
  
  http://www.bsc-sec.ca/eng/summary/2245/
  Applies to: Quebec
  This credit helps you gain access to strategic information about existing technologies, and invest in research and innovation networks.
• Tax credit for the design of factory-made products (fashion design section)
  
  http://www.bsc-sec.ca/eng/summary/2254/
  Applies to: Quebec
  If your business operates in the fashion or textile industry, you could receive a tax credit for payroll expenses.
• Tax credit for the design of factory-made products (industrial design section)
  
  http://www.bsc-sec.ca/eng/summary/2247/
  Applies to: Quebec
  Your company could get help to carry out industrial design work and make its products more competitive.
• Tax holiday for foreign experts
  
  http://www.bsc-sec.ca/eng/summary/2290/
  Applies to: Quebec
  If you recruit foreign experts for your Quebec innovation project, you could obtain a tax holiday.
• Tax holiday for foreign researchers
  
  http://www.bsc-sec.ca/eng/summary/2561/
  Applies to: Quebec
  If your business does scientific research and experimental development, you could obtain financial assistance to recruit foreign researchers.
• Tax Refund for Power Takeoff Equipment
  
  http://www.bsc-sec.ca/eng/summary/6541/
  Applies to: Ontario
  If you paid tax on fuel used in Ontario to operate power takeoff equipment, you may qualify for a refund.
• Validation Certificate for Pre-Competitive Research Consortiums
  
  http://www.bsc-sec.ca/eng/summary/4713/
  Applies to: Quebec
  Do you do pre-competitive research and want to create research consortiums? If so, this tax credit can help you.
• Yukon Manufacturing and Processing Profits Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/5085/
  Applies to: Yukon
  You could get a tax credit of 2.5% on your manufacturing and processing profits.
• Yukon Research and Development Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/3618/
  Applies to: Yukon
  Receive a tax credit of 15% or 20% for eligible research and development costs.
• Yukon Small Business Investment Tax Credit
  
  http://www.bsc-sec.ca/eng/summary/4375/
  Applies to: Yukon
  As an active Yukon corporation, you can apply for a certificate to attract investors with a tax credit.