Crédit d’impôt de la Saskatchewan pour les investissements dans la fabrication et la transformation

📋 Eligible Entities - Manufacturing and processing businesses operating in Saskatchewan - Corporations engaged in manufacturing or transformation activities - Businesses purchasing eligible machinery and equipment for manufacturing/processing operations - Entities must be Saskatchewan-based or operating facilities in Saskatchewan - Applies to both existing businesses expanding operations and new manufacturing ventures ### 💰 Funding Details - Tax Credit Rate: 6% of eligible investment costs - Form: Non-repayable investment tax credit (applied against corporate income tax) - Timing: Applies to purchases made on or after March 23, 2017 - Calculation: Credit is calculated as 6% of the capital cost of qualified machinery and equipment - No matching requirement: Full credit available without need for business contribution ### 🛠️ Approved Expenses - Manufacturing machinery and equipment used in production processes - Processing equipment for transformation activities - Plant and facility improvements directly related to manufacturing/processing - Capital assets that qualify under provincial manufacturing investment criteria - Equipment must be new or substantially new (not used equipment, with limited exceptions) - Assets used directly in Saskatchewan manufacturing/processing operations ### ⚠️ Conditions & Milestones - Eligibility Date: Purchases must be made on or after March 23, 2017 - Asset Requirements: Equipment must be used in active manufacturing or processing operations in Saskatchewan - Claim Process: Credit claimed through corporate income tax return filing - Documentation: Must maintain purchase receipts and proof of asset placement in service - Provincial Jurisdiction: Program administered by Saskatchewan Ministry of Finance - Ongoing Requirements: Assets must remain in Saskatchewan operations; asset disposition may affect credit eligibility - Tax Year Application: Credit applied in the taxation year the asset is acquired and placed in service