Our SR&ED Tax Publications

PwC's SR&ED tax publications discuss federal, provincial and territorial R&D tax incentives, and how your business can benefit from these incentives.

Tax Insights: Does your documentation reflect the five questions?
To support a scientific research and experimental (SR&ED) claim, contemporaneous documentation should reflect the current 5-question assessment approach – a refinement of the three-criterion approach.

SR&ED Tax clip: 2012 Provincial and territorial R&D tax credits – Updated for Quebec's November 20, 2012 budget (March 12, 2013)
Canada offers one of the most favourable packages of R&D tax incentives among the major industrialized countries. This SR&ED Tax Clip provides a summary of rules for provincial and territorial R&D tax credits.

SR&ED Tax clip: Federal investment tax credits for R&D and property: 2011 - 2012 (October 12, 2012)
Read our summary of federal investment tax credits for R&D and property for 2011 - 2012.

SR&ED Tax clips: 2011 Provincial and territorial R&D tax credits (October 14, 2011)
Canada offers one of the most favourable packages of R&D tax incentives among the major industrialized countries. In addition to the federal incentives, taxpayers carrying on R&D can also benefit from provincial or territorial tax credits.

SR&ED Tax clips: Federal investment tax credits for R&D and property: 2011 (October 14, 2011)
Canada offers one of the most favourable packages of R&D tax incentives among the major industrialized countries. To help individuals and corporations maximize their potential R&D tax incentives, this SR&ED Tax clip includes a summary of the rules for federal tax credits.