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A Closer Look at Refundable and Non-refundable SR&ED Tax Credits
The terminology utilized within the Scientific Research and Experimental Development (SR&ED) program can often be confusing. We have been asked to clarify, “what the difference is between refundable and non-refundable investment tax credits (ITCs)?” Claimants understandably want to know how they will receive their SR&ED ITCs. This article examines the Read more…