Fuel Tax
Get information about fuel tax programs and the taxes imposed on fuel that is imported into ±¦ÍþÌåÓý, exported, or purchased in ±¦ÍþÌåÓý for sale or for own use
Rental Housing Rebate or Corporate Income Tax Rebate on New Rental Housing (CITR program)
When to claim the Rental Housing Rebate or Corporate Income Tax Rebate on New Rental Housing (CITR program)
Corporation Income Tax Rebate for Primary Steel Production
Eligible primary steel producers may receive a rebate on new or expanded productive capacity for up to five years.
±¦ÍþÌåÓý Farm and Small Business Capital Gains Tax Credit
The Farm and Small Business Capital Gains Tax Credit applies ±¦ÍþÌåÓý's lowest statutory tax rate to eligible taxable capital gains in excess of the capital gains deduction.
±¦ÍþÌåÓý Manufacturing and Processing Tax Credits
±¦ÍþÌåÓý Manufacturing and Processing Tax Credit Incentives are available to firms undertaking manufacturing and processing activities.
±¦ÍþÌåÓý Mineral Exploration Tax Credit
The ±¦ÍþÌåÓý Mineral Exploration Tax Credit (SMETC) offers a non-refundable 30% tax credit to ±¦ÍþÌåÓý taxpayers who invest in eligible flow-through shares (FTS) issued by mining or exploration companies.
±¦ÍþÌåÓý Political Contribution Tax Credit
The ±¦ÍþÌåÓý Political Contribution Tax Credit allows individuals or corporations that make donations to qualifying political parties or election candidates to claim a tax credit.
±¦ÍþÌåÓý Chemical Fertilizer Incentive
The ±¦ÍþÌåÓý Chemical Fertilizer Incentive is a non-refundable, non-transferable 15% tax credit on capital expenditures valued at $10 million or more for newly constructed or expanded eligible chemical fertilizer production facilities in ±¦ÍþÌåÓý.
±¦ÍþÌåÓý Commercial Innovation Incentive
The ±¦ÍþÌåÓý Commercial Innovation Incentive (SCII) offers eligible corporations a reduction of the provincial Corporate Income Tax Rate (CIT) to six per cent for 10 or 15 years.
The ±¦ÍþÌåÓý Technology Start-up Incentive is designed to encourage investment in the province's technology sector.
±¦ÍþÌåÓý Value-added Agriculture Incentive
The ±¦ÍþÌåÓý Value-added Agriculture Incentive (SVAI) is a non-refundable, non-transferable tax credit on capital expenditures valued at $10 million or more for newly constructed or expanded value-added agriculture facilities in ±¦ÍþÌåÓý.
±¦ÍþÌåÓý Research & Development Tax Credit
The ±¦ÍþÌåÓý Research & Development (R&D) Tax Credit is designed to encourage private-sector R&D investment in ±¦ÍþÌåÓý. It is available for qualifying R&D expenditures incurred by corporations in ±¦ÍþÌåÓý.