Perhaps the largest arbitrage opportunity within the current Canadian tax landscape is the credit made available by section 10.1 of the YukonIncome Tax Act.[1]The pertinent portion states: 10.1 Manufacturing and processing deduction (1) There may be deducted in computing a corporation’s tax pa...
31, 2006 Variance 4.9% 1.8% 0.5% 6.1% (3.7)% 3.6% 4.7% The increase in NOI percentage of revenue in Nova Scotia is due primarily to the timing of non-recoverable repair and maintenance projects in 2007 versus 2006.The Ontario and Quebec growth in NOI percentage of revenue is attributable...