28 June 2010 External T.I. 2009-0350241E5 F - Crédit d'impôt pour investissement du Québec -- summary under Government Assistance

CRA noted:

Since the Quebec investment tax credit is government assistance ... relating to the acquisition of a property ... it should reduce the capital cost of the property for ITC purposes where the rules set out in paragraph 127(11.1)(b) are satisfied.

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Income Tax Act - s. 127(9) - Government Assistance
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d7 import status
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Drupal 7 entity ID
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