| Existing | 1-Jan-13 | 1-Jan-14 | |
| General tax credit rate for Canadian Controlled private corps | 35% | 35% | 35% |
| General tax credit rate for other entities | 20% | 20% | 15% |
| Tax credit on capital expenditures | 35% | 35% | 0% |
| Proxy rate for overhead | 65% | 60% | 55% |
| Non-arm’s length subcontractors inclusion | 100% | 80% | 80% |
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