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Investor Presentaiton

Zoos and Botanical Gardens This industry comprises establishments primarily engaged in constructing and maintaining displays of live plant and animal life for public viewing. Examples may include: Aquariums • Aviaries (bird exhibits) • Botanical gardens • Petting Zoos • Zoos Scenic and sightseeing transportation This industry is comprised of establishments primarily engaged in providing recreational transportation for sightseeing or scenic tours. The establishments often use vintage or specialized transportation equipment and the services provided are local in nature, usually involving same- day return. Examples may include: • Sightseeing or dinner cruises . Steam train excursions • Speed-boat rides Helicopter, glider or hot-air balloon rides Charter fishing services • Aerial cable cars, tramways and gondolas 2. Research, development and commercialization of proprietary technologies This category covers business activities involving research, development and commercialization of proprietary technologies, products and processes. Commercialization is the process of introducing a new product or production method and making it available to the public market. This includes the commercial production of proprietary technologies that are capable of improving the processing and manufacturing of goods and services. This can also include the commercialization of technology platforms, services or processes that can be used in retail or wholesale trade. Some costs associated with exporting the technology can be included for the purpose of calculating the required minimum 50 per cent of engagement in an eligible business activity. 10 10 Alberta Investor Tax Credit Program | January 2019
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