

| Refundable tax credit for IFCs | Fees from January 1, 2012 | Fees from January 1, 2013 |
|---|---|---|
| Application to participate in the refundable tax credit program for IFCs | $519 | $532 |
| Application for an IFC qualification certificate | $519 | $532 |
|
IFC Regime and Refundable tax credit for IFCs |
||
| Application for local employee or foreign specialist qualification certificate | $519 | $532 |
| Application for annual eligibility certificate regarding the activities of an IFC | $519 | $532 |
| Application for local employee or foreign specialist annual certificate | $312 | $320 |
| Application for an amendment of a qualification certificate or an annual certificate issued in respect of the activities of an IFC | $312 | $320 |
| Application for an amendment of a qualification certificate or an annual certificate issued in respect of a local employee or a foreign specialist | $104 | $107 |
| Application for a certified copy of a qualification certificate or an annual certificate issued in respect of an IFC or an employee | $25 | $25.50 |
| Annual contribution payable2 | |
|---|---|
| For the first year3 | $10 000 |
| For each subsequent year | $3 000 |