The California Competes Tax Credit is an income tax credit available to businesses who want to come, stay, or grow in California. You may be eligible to claim some valuable personal income tax credits available on your Maryland tax return.Franchise tax reports are due on May 15 each year. If May 15 falls on a Saturday, Sunday or legal holiday, the next business day becomes the due date. The procedures for compensating yourself for your efforts in carrying on a trade or business will depend on the type of business structure you elect. All borrowers, regardless of loan size, can use SBA's direct forgiveness portal. Applying for forgiveness using the portal can take as little as 15 minutes. The Canadian Film or Video Production Tax Credit (CPTC) provides eligible productions with a fully refundable tax credit, available at a rate of 25 per cent. The cards provide point-of-sale exemption from sales tax and other similarly imposed taxes throughout the United States.