Federal tax credits for corporations

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

Federal tax credits for corporations
Line number Tax credit
616 Manufacturing and processing profits deduction and zero-emission technology manufacturing deduction
632 Federal foreign non-business income tax credit
636 Federal foreign business income tax credit
640 Federal logging tax credit
648 Federal qualifying environmental trust (QET) tax credit
652 Investment tax credit (ITC)
780

Investment tax credit (ITC) refund

Applies to:

795 Return of fuel charge proceeds to farmers tax credit
796 Canadian film or video production tax credit
797 Film or video production services tax credit
798 Canadian journalism labour tax credit
799 Air quality improvement tax credit

Forms and publications

Page details

Date modified: