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Saskatchewan Investment Tax Credit (ITC) for Manufacturing and Processing (M&P)
The Saskatchewan Investment Tax Credit (ITC) for Manufacturing and Processing (M&P) is available to manufacturing and processing corporations filing a T2 CIT return with some allocation of taxable income to Saskatchewan. This is a refundable tax credit designed to encourage plant and equipment investment for M&P activities in Saskatchewan.
Manufacturing and Processing Profits Tax Reduction
The Manufacturing and Processing Profits Tax Reduction, reduces the Saskatchewan Corporation Income Tax (CIT) rate by as much as 2% points on Canadian manufacturing and processing profits, as reported on the federal T2 CIT return. Saskatchewan-based firms with a high allocation of income to Saskatchewan will receive a larger tax reduction than firms with a low allocation of income.
Manufacturing and Processing (M&P) Exporter Tax Incentives
The Manufacturing and Processing (M&P) Exporter Tax Incentives provide non-refundable tax credits to eligible corporations that expand the number of M&P-related full-time employees above the number that were employed in 2014. The M&P Exporter Tax Incentive will also provide non-refundable tax credits to eligible corporations that expand the number of their full-time employees who primarily conduct activities that are typically considered to be “head office” functions. This portion of the incentive will offer an eligible business non-refundable tax credits equal to $10,000 in respect of each incremental full-time “head office” employee for each of the 2015 through 2022 taxation years.
Corporation Income Tax Rebate for Primary Steel Production
The Corporation Income Tax Rebate for Primary Steel Production provides a tax incentive for eligibility primary steel producers that make a minimum capital investment of $100 million in new or expanded productive capacity.