Federal tax credits

Corporations may be eligible to claim the following federal tax credits when filing their T2 Corporation Income Tax Return:

• Air quality improvement tax credit
• Canadian film or video production tax credit
• Canadian journalism labour tax credit
• Federal foreign business income tax credit
• Federal foreign non-business income tax credit
• Federal logging tax credit
• Federal qualifying environmental trust tax credit
• Film or video production services tax credit
• Investment tax credits, including the
  • Scientific research and experimental development (SR&ED) tax incentives
• Manufacturing and processing profits deduction and zero-emission technology manufacturing deduction
• Return of fuel charge proceeds to farmers tax credit

Forms and publications

• T2 Corporation Income Tax Return
• Guide T4012, T2 Corporation – Income Tax Guide