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Low Tech Inc

Question 58

Multiple Choice

Low Tech Inc. is a CCPC with 2020 SR&ED expenditures of $685,000. In 2019, the Company's Taxable Capital Employed In Canada was $7 million. Determine their total investment tax credit for 2020 and indicate the amount that would be refundable.


A) The total credit would be $239,750. The refundable amount would be $239,750.
B) The total credit would be $239,750. The refundable amount would be $102,750.
C) The total credit would be $102,750. The refundable amount would be $102,750.
D) The total credit would be $102,750. The refundable amount would be $41,100.

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