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
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Aviaries (bird exhibits)
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Botanical gardens
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Petting Zoos
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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:
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Sightseeing or dinner cruises
. Steam train excursions
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Speed-boat rides
Helicopter, glider or hot-air balloon rides
Charter fishing services
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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.
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Alberta Investor Tax Credit Program | January 2019View entire presentation