Federal tax credits for corporations

Corporations may be eligible to claim federal tax credits when filing their T2 Corporation Income Tax Return.

Federal tax credits for corporations
Line	Tax credit
N/A	Canada Carbon Rebate for Small Businesses
616	Manufacturing and processing profits deduction and zero-emission technology manufacturing deduction
632	Federal foreign non-business income tax credit
636	Federal foreign business income tax credit
640	Federal logging tax credit
648	Federal qualifying environmental trust (QET) tax credit
652	Investment tax credit
780	Investment tax credit refund Applies to: Clean economy investment tax credits (ITCs) Scientific Research and Experimental Development (SR&ED) tax incentives
792	Federal qualifying environmental trust tax credit refund
795	Return of fuel charge proceeds to farmers tax credit
796	Canadian film or video production tax credit
797	Film or video production services tax credit
798	Canadian journalism labour tax credit
N/A	How certain relationships affect the small business deduction and SR&ED investment tax credits

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