Rethinking the SR&ED Program
Research Money, September, 2006 by Warda, Jacek
Canada continues to provide one of the most attractive R&D tax environments among the OECD countries. However, our relative advantage is slipping with competitor countries offering tax incentive programs of similar attractiveness. Today, two thirds of OECD countries offer tax incentives for R&D either in form of a tax credit or additional deduction from company taxable income. R&D tax treatment is no longer a distinguishing factor in assessing the attractiveness of a country or region as an investment location.
This suggests that our federal R&D tax incentive program -and provincial programs as well - require careful evaluation with regard to effectiveness, impact and design. The most recent public evaluation of the federal Scientific Research and Experimental...
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