Labour-sponsored funds tax credit

The tax credit for solely federally registered labour sponsored venture capital corporations has been eliminated for 2017 and later years. However, tax deductions at source can be reduced by the tax credit that applies to the purchase, by the employee, of approved shares of capital stock in a provincially registered labour-sponsored venture capital corporation.

For information on the labour-sponsored funds tax credits, see Guide T4127, Payroll Deductions Formulas.

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