Appellant is entitled to an investment tax credit in respect of the value of stock option benefits conferred by it on certain of

Published on Braithwaite Technology Consultants Inc. (http://www.braithwaite.ca)

By Bruce Braithwaite

Created 16 Mar 2005 - 1:00am

In a recently reported Tax Court of Canada case the court allowed a company to an investment tax credit in respect of stock options granted to employee that were involved in SR&ED work. The case Docket is 2003-748(IT)G Alcatel Canada Inc. vrs Her Majesty the Queen [1].

Source URL: http://www.braithwaite.ca/blog/appellant_is_entitled_to_an_investment_tax_credit_in_respect_of_the_value_of_stock_option_benefits_conferred_by_it_on_certa

Links:
[1] http://decision.tcc-cci.gc.ca/en/2005/2005tcc149/2005tcc149.html