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Maximum Amount of Capital Investment Tax Credits for Approved Projects Regulations

made under subsection 49A(14A) of the

Income Tax Act

R.S.N.S. 1989, c. 217

N.S. Reg. 149/2016 (July 27, 2016, effective January 1, 2015)



Citation

1     These regulations may be cited as the Maximum Amount of Capital Investment Tax Credits for Approved Projects Regulations.


Maximum amount of capital investment tax credits for approved project

2     The amount that may not be exceeded under subsection 49A(7A) of the Act, as the aggregate amount of tax credits claimed by a corporation in respect of an approved project, is $30 million.