RS&DE Guide for Canada and for Quebec, 2nd edition

Lucie Bélanger, Partner, Tax Services at PwC

She has over 20 years of experience submitting applications for tax credits in SR&ED.

Leader of SR&ED at PwC in Montréal, a team of specialized science and tax experts.

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Consult the guide to stay current on tax credits in scientific research and experimental development (SR&ED) in Canada and Quebec.

Deciphering the eligible activities of SR&ED tax credit programs can rapidly become a real headache, even for experts in SR&ED. Understanding what is eligible for tax credits is not easy as the law was written broadly to preserve fair and reasonable aspects of the tax program; therefore, it’s subject to interpretation. What source should you rely on, and why? How should you exercise judgment?

Lucie Bélanger, lawyer and author of the Guide de la RS&DE au Canada et au Québec (RS&DE Guide for Canada and for Quebec), is the SR&ED Leader at PwC in the Montréal office. She has over 20 years of experience submitting applications for tax credits in SR&ED. She has clarified the gray areas and created a detailed analysis of the relevant jurisprudence and recent policies and rules surrounding the SR&ED tax incentive programs in Canada and Quebec. In her guide, Lucie gives her point of view based on her experience and problem solving methods, and often relating to the nature of SR&ED itself. She suggests possible lines of approach to respond to all kinds of practical concerns, such as

• identifying SR&ED criteria and knowing the eligibility of the expenditures;
• taking care of SR&ED claims;
• including the costs of SR&ED and describing the projects in the tax reports;
• accounting for SR&ED tax credits in the financial statements;
• representing a client in an SR&ED tax dispute; and
• writing SR&ED completion contracts.

Following the publication in 2010 Lucie offers in this new edition:

• more than 150 pages of new content dedicated to SR&ED tax credits in Quebec, including their characteristics and interactions with other Quebec tax credits; and
• a comprehensive update to reflect federal government changes to SR&ED in recent years (2011-2012).

In her guide, Lucie explains the significant differences between SR&ED tax credit programs in Quebec and ones that are currently in force in the rest of Canada. This guide is unique in the field, and it is an essential reference keeping you up to date on the latest tax issues and eligible SR&ED tax credits in Canada and Quebec.

For more information:

• See the dedicated web page on the publisher CCH’s website; or
• Contact Lucie Bélanger.

To buy a copy for $199 today (plus shipping and applicable taxes), place your order by

• Internet: www.cch.ca;
• Email: service@cch.ca;
• Telephone: 450 678 4443 or toll free: 1 800 363 8304;
• Fax: 450 678 0001 or toll free: 1 866 678 0002; or
• Mail: CCH, 7005 Taschereau Blvd., Suite 190, Brossard (Quebec) J4Z 1A7.

The English version will be available in May 2013.