,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

            ,9=m,n ,circul>
    
,subject3 ,9ve/;t ,tax ,cr$it ,rates
,numb]3 #gh-d;,r#c
,date3 ,novemb] #ad1 #aihf

  ,? circul> c.els & replaces ,9=m,n
,circul> #gh-d;,r#b dat$ ,febru>y #aa1
#aihc4

#a4 ,! circul> is 9t5d$ 69=m taxpay]s (!
  ,9ve/;t ,tax ,cr$it rates applica#
  6c]ta9 localities4 ,! 9=m,n 3ta9$ 9 ?
  circul> does n 9clude ! *anges propos$
  9 ! ,f$]al ,budget ( ,febru>y #bf1
  #aihf4

            ,hi/ory (! cr$it
    
#b4 ,! foll[+ is a brief hi/ory (!
  ,9ve/;t ,tax ,cr$it3
                                      #a
               #gh-d;,r#c            a#a
  7a7 ,! cr$it 0 f/ 9troduc$ =! p]iod
    ,june #bd1 #aige 6,m>* #ca1 #aigg1
    )a basic rate ( #e@3p all[$ on
    acquisi;ns ( qualifi$ prop]ty2
  7b7 ,=! p]iod ,april #a1 #aigg
    6,novemb] #af1 #aigh1 "! 7 ?ree
    possi# rates ( cr$it1 #e@3p1 sev5 &
    "o-half p]c5t1 & #aj@3p1 &! cr$it 0
    ext5d$ 69clude qualifi$ exp5ditures
    = sci5tific rese>*2
  7c7 ,=! p]iod af ,novemb] #af1 #aigh
    7;i7 = acquisi;ns ( qualifi$
      prop]ty1 ! ?ree rates ( cr$it 7
      9cr1s$ 6#g@3p1 #aj@3p & #bj@3p2
    7;ii7 = qualifi$ exp5ditures "! 7
      two rates1 #aj@3p & #bj@3p1 )a
      ?ird rate ( #be@3p all[$
      6,canadian-3troll$ private
      corpor,ns qualify+ =! small busi;s
      deduc;n 9 ! ye> ! exp5diture 0
      made2 &
    

                                      #b
               #gh-d;,r#c            b#a
    7;iii7 ! cr$it cov]age 0 fur!r
      ext5d$ 6all[ a #g@3p rate 9troduc$
      = qualifi$ transport,n equip;t2
  7d7 ,= qualifi$ exp5ditures made 9 a
    tax,n ye> t 5ds af ,octob] #ca1
    #aihc & 2f ,janu>y #a1 #aihe ! rates
    9 7c77;ii7 abv 7 9cr1s$ 6#bj@3p1
    #cj@3p & #ce@3p dep5d+ on specifi$
    3di;ns4
  7e7 ,= qualifi$ exp5ditures made 9
    #aihe & subsequ5t tax,n ye>s1 fur!r
    re/ric;ns apply = c]ta9 corpor,ns
    6be eligi# =a #ce@3p cr$it4
  7f7 ,= c]tifi$ prop]ty acquir$
    prim>ily = use 9 a prescrib$ >ea af
    ,octob] #bh1 #aihj & 2f
--------------------------------------#b
    ,janu>y #a1 #aihg1 a special 9ve/;t
    tax cr$it rate ( #ej@3p is 9 e6ect4
    ,? cr$it = c]tifi$ prop]ty is fur!r
    ext5d$ 6prop]ty acquir$ 2f ,janu>y
    #a1 #aihh ": ! prop]ty is3
    7;i7 a build+ t 0 "u 3/ruc;n 2f
      ,janu>y #a1 #aihg &=1           #c
               #gh-d;,r#c            a#b
    7;ii7 ma*9]y & equip;t ord]$ 9 writ+
      2f ,janu>y #a1 #aihg4
  7g7 ,an 9ve/;t tax cr$it ( #g@3p 0
    9troduc$ = qualifi$ 3/ruc;n equip;t
    acquir$ af ,april #ai1 #aihc4
  7h7 ,=! p]iod af ,may #bc1 #aihe
    6,decemb] #ca1 #aiib1 an 9ve/;t tax
    cr$it rate ( #fj@3p is 9 e6ect 9
    respect ( approv$ project prop]ty
    acquir$ = an approv$ purpose 9 an
    approv$ project = use 9 ,cape
    ,breton4 7see p>agraph #ai74
#c4 ,! rates ( cr$it m5;n$ 9 #b7a7 to
  7e7 & 7g7 = acquisi;ns ( qualifi$
  prop]ty &= sci5tific rese>*
  exp5ditures v>y ac 6! prescrib$
  designat$ region 9 ,canada ": !
  qualifi$ prop]ty is prim>ily us$ or !
  sci5tific rese>* is c>ri$ \4 ,!
  regionaliz$ gr\p+s >e z foll[s3
  7a7 ! ,atlantic prov9ces &! ,gaspe
    ,p59sula 7see p>agraph #aa72
  7b7 regions 9 ,canada : >e designat$
    regions "u ! ,regional            #d
               #gh-d;,r#c            b#b
    ,develop;t ,9c5tives ,act 7,,rdia7
    o!r ?an a region describ$ 9 7a7 abv
    7see p>agraphs #ab 6#ag72 &
  7c7 all o!r loc,ns 9 ,canada4
#d4 ,! rate all[$ on acquisi;ns (
  qualifi$ transport,n equip;t &
  qualifi$ 3/ruc;n equip;t >e 3/ant "?\t
  ,canada4
#e4
  7a7 ,! special 9ve/;t tax cr$it (
    #ej@3p = c]tifi$ prop]ty m5;n$ 9
    #b7f7 abv is all[a# = all acquisi;ns
    t >e "p (a facil;y z def9$ =!
    purposes (! ,,rdia & t 7 acquir$ 0a
    taxpay] prim>ily = use 9 a prescrib$
    >ea4
  7b7 8,a facil;y0 ref]r$ 6in 7a7 is
    def9$ 9 sec;n #b (! ,,rdia z foll[s3
    8facil;y0 m1ns ! /ructures1 ma*9]y &
    equip;t t 3/itute ! nec -pon5ts (a
    manufactur+ or process+ op],n o!r
    ?an an 9itial process+ op],n 9 a
    res\rce-bas$ 9du/ry40 ,! t]ms
    8manufactur+ or process+          #e
               #gh-d;,r#c            c#b
    op],n01 89itial process+ op],n0 &
    8res\rce-bas$ 9du/ry0 >e def9$ 9
    subsec;n #b7#b7 (! ,regional
    ,develop;t ,9c5tives ,regul,ns4
  7c7 ,see p>agraph #ah = prescrib$ >1s
    = purposes ( c]tifi$ prop]ty
    acquisi;ns4 ,see ,app5dix ;,c = >1s
    6: ! special 9ve/;t tax cr$it =
    c]tifi$ prop]ty is 9 e6ect4
--------------------------------------#c
            ,s*$ule ( ,rates
    
#f4 ,! maximum rate = qualifi$
  exp5ditures made 0a ,canadian-3troll$
  private corpor,n : is eligi# =! small
  busi;s deduc;n v>ies ac 6! date !
  qualifi$ exp5diture is made4
  7a7 ,= exp5ditures made af ,novemb]
    #af1 #aigh & 2f a tax,n ye> t
    9cludes ,novemb] #a1 #aihc ! rate =
    s* corpor,ns is #be@3p4
  7b7 ,= exp5ditures made 9 a tax,n ye>
    t 5ds af ,octob] #ca1 #aihc & 2f
    ,janu>y #a1 #aihe ! rate = s*     #f
               #gh-d;,r#c            a#c
    corpor,ns1 dep5d+ on specifi$
    3di;ns1 may 2 #be@3p or #ce@3p4
  7c7 ,= #aihe & subsequ5t tax,n ye>s
    fur!r re/ric;ns may limit ! rate
    0c]ta9 corpor,ns f #ce@3p 6#bj@3p4
#g4 ,:5 a loc,n 2comes a prescrib$
  designat$ region or a prescrib$ >ea1 !
  hi<] rate applies only 6acquisi;ns &
  exp5ditures made af ! date x 2came a
  prescrib$ designat$ region or a
  prescrib$ >ea4
#h4 ,! ,s*$ule ( ,9ve/;t ,tax ,cr$it
  ,rates 7,app5dix ;,a7 takes 96a3.t !
  "t ( acquisi;n or exp5diture1 ! type (
  acquisi;n or exp5diture &! region or
  >ea ": ! prop]ty is prim>ily us$ or !
  rese>* c>ri$ \4
#i4 ,! >1s ( ea* prov9ce t >e prescrib$
  designat$ regions =! purposes (
  qualifi$ prop]ty acquir$ or sci5tific
  rese>* exp5ditures made >e describ$ 9
  p>agraphs #ab 6#ag 2l4 ,! >1s ( ea*
  prov9ce t >e prescrib$ >1s = purposes
                                      #g
               #gh-d;,r#c            b#c
  ( c]tifi$ prop]ty acquisi;ns >e
  describ$ 9 p>agraph #ah 2l4
#aj4 ,= g5]al ref];e purposes1 ,app5dix
  ;,b 3ta9s maps %[+ ! prescrib$
  designat$ regions (! prov9ces (
  ,quebec1 ,ont>io1 ,alb]ta & ,briti%
  ,columbia1 & ,app5dix ;,c 3ta9s maps
  %[+ ! prescrib$ >1s 9 ea* prov9ce (
  ,canada = purpose (! special 9ve/;t
  tax cr$it = c]tifi$ prop]ty4

                ,quebec
    
#aa4 ,! ,gaspe ,p59sula is def9$ z t
  por;n (! ,gaspe region (! ,prov9ce (
  ,quebec t ext5ds 6! we/]n bord] (
  ,kam\raska ,c.ty & 9cludes ! ,magdal5
  ,isl&s4 ,? takes 9 ! c.ties (
  ,bonav5ture1 ,gaspe ,ea/1 ,gaspe ,we/1
  ,kam\raska1 ,matane1 ,matap$ia1
  ,rim\ski1 ,rivi@ere-du-,loup &
  ,temisc\ata4
#ab4 ,! foll[+ >1s (! prov9ce ( ,quebec
  >e prescrib$ designat$ regions3     #h
               #gh-d;,r#c            c#c
  7a7 ,! c.ties (3 ,abitibi1 ,>?abaska1
    ,b1uce1 ,belle*asse1 ,*ampla9
--------------------------------------#d
    ,*>levoix ,ea/1 ,*>levoix ,we/
    ,*ic\timi1 ,-pton1 ,dor*e/]1
    ,drummond1 ,front5ac1 ,labelle1 ,lac
    ,st4 ,j1n ,ea/1 ,lac ,st4 ,j1n ,we/1
    ,levis1 ,l',islet1 ,lotbini@ere1
    ,maskinong@e1 ,megantic1 ,montmagny1
    ,montmor5cy ,numb] #a1 ,montmor5cy
    ,numb] #b1 ,nicolet1 ,pontiac1
    ,portneuf1 ,quebec1 ,ri*mond1
    ,sagu5ay 79clud+ ,antico/i ,isl&71
    ,%]brooke1 ,/an/1d1 ,st4 ,maurice1
    ,temiscam+ue1 ,wolfe1 ,yamaska
  7b7 ,! ,4trict ( ,abitibi &! ,4trict (
    ,mi/ass9i2
  7c7 ,t "p ( ,gat91u ,c.ty ly+ nor? (a
    l9e -m5c+ at ! ,gat91u ,c.ty-,pap91u
    ,c.ty b.d>y &! s\!rn b.d>y (!
    survey$ t[n%ip ( ,h9cks runn+ we/]ly
    al;g ! s\!rn b.d>y (! survey$
    t[n%ips ( ,h9cks & ,aylw9 6! b.d>y (
                                      #i
               #gh-d;,r#c            a#d
    ,gat91u & ,pontiac c.ties1 7ref]
    6page #aa1 ,app5dix ;,b74
  7d7 ,t "p ( ,b]?i] ,c.ty ly+ nor? (a
    l9e runn+ "? ! survey$ t[n%ip (
    ,provo/1 ! sd l9e 2+ ! 3t9u,n (a l9e
    runn+ f ! po9t ( 9t]sec;n (! b.d>y
    2t ,montcalm & ,t]rebonne c.ties &!
    s\!rn b.d>y ( ,roll&1 !n ea/]ly al;g
    ! s\!rn b.d>y (! survey$ t[n%ips (
    ,roll&1 ,c\s91u1 ,=bes1 ,g\9 &
    ,brass>d 6! b.d>y 2t ,b]?i] &
    ,mask9;ge1 7ref] 6page #ad1 ,app5dix
    ;,b71 &
  7e7 ,all ! rema9+ t]ritory ly+ nor? (!
    fifty-f/ p>allel4
  
                ,ont>io
    
#ac4 ,! prescrib$ designat$ region 9 !
  prov9ce ( ,ont>io is all t por;n ly+
  nor? (a l9e -m5c+ at ! nor?ea/]n corn]
  (! t[n%ip ( ,mc,nab1 foll[+ we/ al;g !

                                     #aj
               #gh-d;,r#c            b#d
  s\!rn b.d>y (! t[n%ip ( ,horton 6!
  po9t ( 9t]sec;n )! t[n%ip ( ,bagot2
--------------------------------------#e
  !n1 we/ al;g ! s\!rn b.d>y (! t[n%ip (
  ,horton 6! po9t ( 9t]sec;n )! t[n%ip (
  ,adma/on2

  !n1 we/ al;g ! s\!rn b.d>y (! t[n%ip (
  ,adma/on 6! po9t ( 9t]sec;n )! t[n%ip
  ( ,br\<am2

  !n1 nor? al;g ! ea/]n b.d>y ( ,br\<am
  6! po9t ( 9t]sec;n )! t[n%ip (
  ,grattan2

  !n1 we/ al;g ! s\!rn b.d>y (! t[n%ip (
  ,grattan 6! po9t ( 9t]sec;n )! t[n%ip
  ( ,gri6i?2

  !n1 nor? al;g ! ea/]n b.d>y (! t[n%ip
  ( ,gri6i? 6! po9t ( 9t]sec;n )! t[n%ip
  ( ,seba/opol2

                                     #aa
               #gh-d;,r#c            a#e
  !n1 we/ al;g ! s\!rn b.d>y (! t[n%ip (
  ,seba/opol 6! po9t ( 9t]sec;n )!
  t[n%ip ( ,lyndo*2

  !n1 nor? al;g ! we/]n b.d>y (! t[n%ip
  ( ,seba/opol 6! po9t ( 9t]sec;n )!
  t[n%ip ( ,s\? ,algona2

  !n1 nor? al;g ! we/]n b.d>y (! t[n%ips
  ( ,s\? ,algona1 ,nor? ,algona & ,fras]
  6! po9t ( 9t]sec;n )! t[n%ip (
  ,mc,kay2

  !n1 we/ al;g ! s\!rn b.d>ies (!
  t[n%ips ( ,ma/]1 ,cu?rie1 ,clancy1
  ,pre/on1 ,spr\le1 ,canisbay1 ,peck &
  ,f9layson & nor? al;g ! we/ b.d>y (
  ,f9layson t[n%ip 6! ,be?une t[n%ip
  l9e2

  !n1 we/ al;g ! s\!rn b.d>ies (
  ,be?une1 ,p]ry1 ,mc,murrick & ,montei?
  t[n%ips2
                                     #ab
               #gh-d;,r#c            b#e
  !n1 s\? al;g ! we/]n b.d>y (! t[n%ip (
  ,c>dwell 6! nor?ea/ corn] (! t[n%ip (
  ,m$ora1 & 3t9u+ we/ al;g ! nor!rn
  b.d>ies (! t[n%ips ( ,m$ora & ,freiman
  6! ,georgian ,bay %ore4 7,ref] 6pages
  #ae & #af1 ,app5dix ;,b74

        ,manitoba & ,saskat*ewan
    
#ad4 ,! :ole (! prov9ces ( ,manitoba &
  ,saskat*ewan >e prescrib$ designat$
  regions4

                ,alb]ta
    
#ae4 ,9 ! prov9ce ( ,alb]ta1 ! prescrib$
  designat$ region is t por;n (! prov9ce
  ly+ nor? (a l9e -m5c+ at ! po9t (
  9t]sec;n (! ,briti% ,columbia bord]
  al;g ! s\!rn b.d>y ( ,improve;t
  ,4trict #af 6! we/]n b.d>y (
  ,improve;t ,4trict #ae2

                                     #ac
               #gh-d;,r#c            c#e
  !n1 al;g ! s\!rn & ea/]n b.d>ies (
  ,improve;t ,4trict #ae 6xs po9t (
  9t]sec;n ) ,improve;t ,4trict #ag &
  ,municipal ,4trict #ib2
--------------------------------------#f
  !n1 ea/ al;g ! nor!rn b.d>y (
  ,municipal ,4trict #ib 6xs po9t (
  9t]sec;n ) c.ties #g & #ab2

  !n1 ea/ al;g ! nor!rn b.d>ies ( c.ties
  #g & #ac 6! ,gold ,fi% ,lake ,9dian
  ,res]ve2

  !n1 s\? al;g ! we/]n b.d>ies (! ,gold
  ,fi% ,lake ,9dian ,res]ve1 c.ty #ai &!
  ,sa4le ,lake ,9dian ,res]ve2

  !n1 ea/ al;g ! s\!rn b.d>ies (! ,sa4le
  ,lake ,9dian ,res]ve1 c.ty #ai &! mo/
  s\!rn b.d>y ( ,improve;t ,4trict #ah
  6! ,saskat*ewan bord]4 7,ref] 6page
  #ag1 ,app5dix ;,b47

                                     #ad
           ,briti% ,columbia         a#f
    
#af4 ,9 ! prov9ce ( ,briti% ,columbia1 !
  prescrib$ designat$ regions >e3
  7a7 ! ,regional ,4trict ( ,bulkley-
    ,ne*ako2
  7b7 ! ,regional ,4trict ( ,fras]-,=t
    ,george2
  7c7 ! ,regional ,4trict ( ,kitimat-
    ,/ik9e2
  7d7 ! ,p1ce ,riv]-,li>d ,regional
    ,4trict2
  7e7 ! ,ske5a-,que5 ,*>lotte ,regional
    ,4trict2
  7f7 ! ,/ik9e ,region 7,un9corporat$7
    b.d$ on ! ea/ 0! ,p1ce ,riv]-,li>d
    ,regional ,4trict1 on ! s\? 0!
    ,regional ,4trict ( ,bulkley-
    ,ne*ako1 on ! we/ 0! ,regional
    ,4trict ( ,kitimat-,/ik9e &!
    9t]n,nal b.d>y 2t ,canada &!
    ,u4,s4,a41 & on ! nor? 0! sixtie?
    p>allel ( latitude2
  7g7 ! ,c>iboo ,regional ,4trict2 &
                                     #ae
               #gh-d;,r#c            b#f
  7h7 ! ,c5tral ,coa/ ,regional ,4trict4
    7,ref] 6page #ah1 ,app5dix ;,b47
  
     ,nor?we/ ,t]ritories &! ,yukon
    
#ag4 ,! :ole (! ,nor?we/ ,t]ritories is
  a prescrib$ designat$ region z ( ,june
  #cj1 #aigg1 &! :ole (! ,yukon
  ,t]ritory is a prescrib$ designat$
  region z ( ,july #a1 #aigh4

      ,c]tifi$ prop]ty acquisi;ns
    
#ah4 ,prescrib$ >1s =! purposes (
  c]tifi$ prop]ty acquisi;ns >e z
  foll[s3
  7a7 9 ! prov9ce ( ,newf.dl&1 c5sus
    divi.ns #b1 #c1 #d1 #g1 #h1 #i &
    #aj2
  7b7 9 ! prov9ce ( ,pr9ce ,$w>d ,isl&1
    c5sus divi.n #a2
  7c7 9 ! prov9ce ( ,nova ,scotia1 c5sus
    divi.ns #ac1 #ae1 #af1 #ag & #ah2
                                     #af
               #gh-d;,r#c            c#f
  7d7 9 ! prov9ce ( ,new ,brunswick1
    c5sus divi.ns #h1 #i1 #ac1 #ad &
    #ae2
  
  ,= subp>agraphs 7a71 7b71 7c7 & 7d7
  ref] 6page #ai1 ,app5dix ;,c4

  7e7 9 ! prov9ce ( ,quebec ! >ea nor?
    (! fiftie? p>allel 7exclud+ >ea )9 !
    c;y limits ( ,sept-,iles7 plus 7ref]
    6page #bj1 ,app5dix ;,c73
    7;i7 9 ! ,gaspe region1 c5sus
      divi.ns #b1
--------------------------------------#g
      #c1 #d1 #e1 #f1 #g1 #h & #i1
      7exclud+ ! urban >ea ( ,rim\ski72
      &
    7;ii7 ! ,magdal5 ,isl&s 7#ja72
  7f7 9 ! prov9ce ( ,ont>io1 ! >ea nor?
    (! fiftie? p>allel2 7ref] 6page #ba1
    ,app5dix ;,c72
  7g7 9 ! prov9ce ( ,manitoba1 c5sus
    divi.ns #ai1 #ba1 #bb & #bc 7exclud+
    ! urban >ea ( ,?ompson72         #ag
               #gh-d;,r#c            a#g
  7h7 9 ! prov9ce ( ,saskat*ewan1 c5sus
    divi.n #ah2
  7i7 9 ! prov9ce ( ,alb]ta1 c5sus
    divi.n #ae1 7exclud+ ! urban >ea (
    ,gr&e ,prairie72
  7j7 9 ! prov9ce ( ,briti% ,columbia1
    c5sus divi.n #ee2 &
  7k7 all (! ,yukon & ,nor?we/
    ,t]ritories4
  
  ,= subp>agraphs 7g71 7h71 7i71 7j7 &
  7k7 ref] 6page #bb ,app5dix ;,c4
#ai4 ,! >ea =! purpose (! 9ve/;t tax
  cr$it rate ( #fj@3p 9 respect (
  approv$ project prop]ty 9 ,cape
  ,breton is describ$ z foll[s3

  8,cape ,breton01 m1ns ,cape ,breton
  ,isl& & t por;n (! ,prov9ce ( ,nova
  ,scotia )9 ! foll[+ describ$ b.d>y3

  2g9n+ at a po9t on ! s\?we/]ly %ore (
  ,*$abucto ,bay ne> ,r$ ,h1d1 sd po9t
  2+ ,s#gj degrees ;,e 7,nova        #ah
               #gh-d;,r#c            b#g
  ,scotia grid m]idian7 f ,geodetic ,/,n
  ,s&1

  !n 9 a s\?we/]ly direc;n 6a po9t on !
  nor?we/]ly b.d>y ( hi<way #cdd1 sd
  po9t 2+ s\?we/]ly #bdj degrees f !
  9t]sec;n ( ,k+ ,brook ) sd hi<way
  b.d>y1

  !n nor?we/]ly 6,cr[n po/ #ffgh1

  !n 3t9u+ nor?we/]ly 6,cr[n po/ #ffgi1

  !n 3t9u+ nor?we/]ly 6,cr[n po/ #ffhj1

  !n 3t9u+ nor?we/]ly 6,cr[n po/ #ffha1

  !n 3t9u+ nor?we/]ly 6,cr[n po/ #ffcb1

  !n 3t9u+ nor?we/]ly 6,cr[n po/ #ffjb1

  !n nor!rly 6,cr[n po/ #hege2

  !n nor!rly 6,cr[n po/ #feii1       #ai
               #gh-d;,r#c            c#g
  !n 3t9u+ nor!rly 6,cr[n po/ #ffjj1
--------------------------------------#h
  !n nor?we/]ly 6! s\?we/ angle (! ,t[n
  ( ,mulgrave1

  !n al;g ! we/]ly b.d>y (! ,t[n (
  ,mulgrave &a prol;g,n "!( nor!rly 6!
  ,antigoni%-,guysbor\< c.ty l9e1

  !n al;g sd c.ty l9e nor?ea/]ly 6!
  s\?we/]ly %ore (! ,/rait ( ,canso1

  !n foll[+ ! s\?we/]ly %ore (! ,/rait (
  ,canso &! nor?we/]ly %ore ( ,*$abucto
  ,bay s\?ea/]ly 6! place ( 2g9n+4

,transcrib]'s note3
  7,page #i1 blank page7





                                     #bj
         ,app5dix ;,a--,s*$ule    #aj-aa
      ( ,9ve/;t ,tax ,cr$it ,rates
    
,transcrib]'s note3
  7,! foll[+ 0 set-up 9 n9e columns4
  ,column #a3 ,qualifi$ ,prop]ty
    ,acquir$ ,april #a1 #aigg 6,nov4
    #af1 #aigh 9clusive
  ,column #b3 ,qualifi$ ,prop]ty
    ,acquir$3 ,af ,nov4 #af1 #aigh
  ,column #c3 ,april #a1 #aigg 6,nov4
    #af1 #aigh 9clusive
  ,column #d3 ,qualifi$ ,exp5ditures ,af
    ,nov4 #af1 #aigh & 2f a tax,n ye> t
    9cludes ,nov4 #a1 #aihc 7#c7
  ,column #e3 ,qualifi$ ,exp5ditures3
    ,tax,n ,ye>s 5d+ af ,oct4 #ca1 #aihc
    & 2f ,jan4 #a1 #aihe 7#d7
  ,column #f3 #aihe & subsequ5t tax,n
    ye>s 7#e7
  ,column #g3 ,qualifi$ ,transport,n
    ,equip;t ,af ,nov4 #af1 #aigh
  ,column #h3 ,c]tifi$ ,prop]ty ,af
    ,oct4 #bh1 #aihj ,dec4 #ca1 #aihf
                                     #ba
               #gh-d;,r#c        a#aj-aa
  ,column #i3 ,qualifi$ ,3/ruc;n
    ,equip;t ,af ,april #ai1 #aihc
  
  ,! columns w be5 9dicat$ only 0!
  correspond+ numb] & only ! columns )
  9=m,n w 2 9dicat$47

,nfld41 ,p4,e4,i41 ,n4,s4 & ,n4,b4
  ,column #a3 #aj@3p
  ,column #b3 #bj@3p
  ,column #c3 #aj@3p
  ,column #d3 #bj@3p
  ,column #e3 #cj@3p
  ,column #f3 #cj@3p
  ,column #g3 #g@3p
  ,column #i3 #g@3p

,newf.dl& ,c5sus ,divi.ns #b1 #c1 #d1
  #g1 #h1 #i & #aj
  ,column #h3 #ej@3p

,pr9ce ,$w>d ,isl&--,k+s ,c5sus ,divi.n
  7#ja7
  ,column #h3 #ej@3p                 #bb
               #gh-d;,r#c        b#aj-aa
,nova ,scotia--,c5sus ,divi.ns
,cape ,breton 7#ag7
,guysbor\< 7#ac7
,9v];s 7#ae7
,ri*mond 7#af7
,victoria 7#ah7

,new ,brunswick--,c5sus
,divi.ns ,gl\ce/] 7#ae7
,k5t 7#jh7 ,madawaska 7#ac7
  ,column #h3 #ej@3p
,nor?umb]l& 7#ji7
,re/ig\*e 7#ad7
  ,column #h3 #ej@3p

,quebec--,gaspe ,region
  ,column #a3 #aj@3p
  ,column #b3 #bj@3p
  ,column #c3 #aj@3p
  ,column #d3 #bj@3p
  ,column #e3 #cj@3p
  ,column #f3 #cj@3p
  ,column #g3 #g@3p
  ,column #i3 #g@3p                  #bc
               #gh-d;,r#c        c#aj-aa
,,rdia designat$ region
  ,column #a3 sev5 & "o-half p]c5t
  ,column #b3 #aj@3p
  ,column #c3 sev5 & "o-half p]c5t
  ,column #d3 #aj@3p
  ,column #e3 #bj@3p
  ,column #f3 #bj@3p
  ,column #g3 #g@3p
  ,column #i3 #g@3p
,o!r ,>1s
  ,column #a3 #e@3p
  ,column #b3 #g@3p
  ,column #c3 #e@3p
  ,column #d3 #aj@3p
  ,column #e3 #bj@3p
  ,column #f3 #bj@3p
  ,column #g3 #g@3p
  ,column #i3 #g@3p
,nor? ( fiftie? p>allel 7exclud+ urban
  >ea ( ,sept-,iles7
  ,column #h3 #ej@3p


                                     #bd
               #gh-d;,r#c        d#aj-aa
,gaspe ,region c5sus divi.ns #b1 #c1 #d1
  #e1 #f1 #g1 #h & #i &! ,magdal5 ,isl&s
  7exclud+ urban >ea ( ,rim\ski7
  ,column #h3 #ej@3p

,ont>io-,,rdia designat$ region
  ,column #a3 sev5 & "o-half p]c5t
  ,column #b3 #aj@3p
  ,column #c3 sev5 & "o-half p]c5t
  ,column #d3 #aj@4
  ,column #e3 #bj@3p
  ,column #f3 #bj@3p
  ,column #g3 #g@3p
  ,column #i3 #g@3p
,o!r ,>1s
  ,column #a3 #e@3p
  ,column #b3 #g@3p
  ,column #c3 #e@3p
  ,column #d3 #aj@3p
  ,column #e3 #bj@3p
  ,column #f3 #bj@3p
  ,column #g3 #g@3p
  ,column #i3 #g@3p
                                     #be
               #gh-d;,r#c        e#aj-aa
,nor? ( fiftie? p>allel
  ,column #h3 #ej@3p

,manitoba--,c5sus divi.ns1 #ai1 #ba1 #bb
  & #bc 7exclud+ urban >ea ( ,?ompson7
  ,column #a3 sev5 & "o-half p]c5t
  ,column #b3 #aj@3p
  ,column #c3 sev5 & "o-half p]c5t
  ,column #d3 #aj@3p
  ,column #e3 #bj@3p
  ,column #f3 #bj@3p
  ,column #g3 #g@3p
  ,column #i3 #g@3p

,saskat*ewan
  ,column #a3 sev5 & "o-half p]c5t
  ,column #b3 #aj@3p
  ,column #c3 sev5 & "o-half p]c5t
  ,column #d3 #aj@3p
  ,column #e3 #bj@3p
  ,column #f3 #bj@3p
  ,column #g3 #g@3p
  ,column #i3 #g@3p
                                     #bf
               #gh-d;,r#c        f#aj-aa
,c5sus divi.n #ah 7,nor!rn ,saskat*ewan7
  ,column #h3 #ej@3p

,alb]ta--,,rdia designat$ region
  ,column #a3 sev5 & "o-half p]c5t
  ,column #b3 #aj@3p
  ,column #c3 sev5 & "o-half p]c5t
  ,column #d3 #aj@3p
  ,column #e3 #bj@3p
,o!r ,>1s
  ,column #a3 #e@3p
  ,column #b3 #g@3p
  ,column #c3 #e@3p
  ,column #d3 #aj@3p
  ,column #e3 #bj@3p
,c5sus divi.n #ae
  ,column #f3 #bj@3p
  ,column #g3 #g@3p
  ,column #i3 #e3
,p1ce ,riv] 7exclud+ urban >ea ( ,gr&e
  ,prairie7
  ,column #h3 #ej@3p

                                     #bg
               #gh-d;,r#c        g#aj-aa
,b4,c4--,,rdia designat$ region
  ,column #a3 sev5 & "o-half p]c5t
  ,column #b3 #aj@3p
  ,column #c3 sev5 & "o-half p]c5t
  ,column #d3 #aj@3p
  ,column #e3 #bj@3p
  ,column #f3 #bj@3p
  ,column #g3 #g@3p
  ,column #i3 #g@3p
,o!r ,>1s
  ,column #a3 #e@3p
  ,column #b3 #g@3p
  ,column #c3 #e@3p
  ,column #d3 #aj@3p
  ,column #e3 #bj@3p
  ,column #f3 #bj@3p
  ,column #g3 #g@3p
  ,column #i3 #g@3p
,c5sus divi.n ( ,p1ce ,riv]-,li>d 7#ee7
  ,column #h3 #ej@3p



                                     #bh
               #gh-d;,r#c        h#aj-aa
,nor?we/ ,t]ritories
  ,column #a3 sev5 & "o-half p]c5t 7#a7
  ,column #b3 #aj@3p
  ,column #c3 sev5 & "o-half p]c5t 7#a7
  ,column #d3 #aj@3p
  ,column #e3 #bj@3p
  ,column #f3 #bj@3p
  ,column #g3 #g@3p
  ,column #h3 #ej@3p
  ,column #i3 #g@3p

,yukon ,t]ritory
  ,column #a3 sev5 & "o-half p]c5t 7#b7
  ,column #b3 #aj@3p
  ,column #c3 sev5 & "o-half p]c5t 7#b7
  ,column #d3 #aj@3p
  ,column #e3 #bj@3p
  ,column #f3 #bj@3p
  ,column #g3 #g@3p
  ,column #h3 #ej@3p
  ,column #i3 #g@3p


                                     #bi
               #gh-d;,r#c        i#aj-aa
7#a7 ,e6ective ,june #cj1 #aigg1 prior
  rate #e@3p
7#b7 ,e6ective ,july #a1 #aigh1 prior
  rate #e@3p
7#c7 ,= ,canadian-3troll$ private
  corpor,ns eligi# =! small busi;s
  deduc;n1 9 ! >1s id5tifi$ 2l ! rate is
  #be@3p
7#d7 ,= ,canadian-3troll$ private
  corpor,ns eligi# =! small busi;s
  deduc;n 9 ! >1s id5tifi$ 2l ! rate may
  2 #be@3p or #ce@3p
7#e7 ,= ,canadian-3troll$ private
  corpor,ns eligi# =! small busi;s
  deduc;n 9 ! >1s id5tifi$ 2l ! rate may
  2 limit$ f #ce@3p 6#bj@3p

,transcrib]'s note3
  7,pages #ab & #ac is ! fr5* v].n (
  pages #aj & #aa4

  ,pages #ad 6#bb >e maps1 s !y h n be5
  reproduc$47
                                     #cj