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Can salaries and wages paid by a corporation be claimed for the FTTC and the IDMTC?

April 26, 2017claimed corporation fttc idmtc paid salaries wages

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Can salaries and wages paid by a corporation be claimed for the FTTC and the IDMTC?

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No, salaries and wages that are included in the IDMTC claim of any taxable Canadian corporation are not also eligible for any of the film and television tax credits (FTTC) or any of the production services tax credits (PSTC). Labour expenditures for purposes of both the FTTC and the PSTC exclude all salaries and wages for which an IDMTC has been claimed.