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(File) Equity Tax Credit: Background and Reference Material
Canada is in a strong position to catalyze new levels of economic growth in the digital and innovation economy. As discussed in this paper, this potential can be maximized by unlocking the private capital of a growing number of angel investors who can help to support and propel the success of a constant stream of high growth startup companies. This can be achieved through low-cost, high-return, market-based tax incentives such as Equity Tax Credits (ETCs) that have a proven track record of sustainable success in multiple jurisdictions.