PwC’s government submission on consultation regarding the impact of contingency fees on the effectiveness of the SR&ED tax incentive program

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Agency's consultation on the impact of contingency fees within the SR&ED program.

Our clients are sophisticated businesses that make informed decisions when entering into business arrangements, such as whether to use a contingency fee arrangement or a fee-for-service arrangement when hiring external advisers to help prepare their SR&ED claims.

Our experience does not suggest that limiting the use of contingency fees in the SR&ED program would reduce compliance costs for taxpayers. Rather, Canadian businesses use contingency fee arrangements to reduce actual and perceived risks associated with claiming SR&ED benefits.

Please read our response to the specific matters of interest noted in the consultation paper.