Ontario Tax Exemption for Commercialization
If your Canadian corporation sells products that have been researched and developed at Canadian post-secondary institutions, you may qualify for a tax exemption.
Your corporation needs to be:
- Incorporated after March 24, 2008 but before March 25, 2012
- Focused on health, bioeconomy, clean energy, telecommunications, computers, or digital media technologies
- Profiting mainly by commercializing new research
Other conditions apply.