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www2.gov.bc.ca
Introduced in Budget 2026, this is a 15% refundable tax credit on eligible manufacturing and processing property investments up to $2 million. The maximum credit per property is $300,000. Only new property qualifies — used or second-hand equipment is ineligible. The property must be used primarily for manufacturing or processing in BC.
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Government of Saskatchewan, Ministry of Finance
Income tax reduction for manufacturing and processing in Saskatchewan
Government of Ontario, Ministry of Finance
Due Jan 1
Health tax exemption for Ontario employers
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