Our SR&ED tax clip

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.

SR&ED Tax Clip: Manitoba's Research and Development Tax Credit enhanced
Manitoba Bill 31 makes the 20% Research and Development Tax Credit fully refundable for eligible R&D expenditures, and partially refundable for in-house R&D expenditures. Get PwC's response in this publication.

SR&ED Tax Clips: 2010 Provincial and territorial R&D tax credits (July 15, 2010)
In certain provinces, individuals can claim R&D tax credits. The credits may be claimed against a taxpayer's provincial or territorial income tax. Get a summary in this issue.

SR&ED Tax Clips: Federal R&D tax credits: 1998 – 2010 (July 15, 2010)
To help individuals and corporations strengthen their potential R&D tax incentives, we’ve provided a summary of the rules for federal tax credits as well as investment tax credits for property.

SR&ED Tax Clips: Federal SR&ED investment tax credits enhanced (April 3, 2008)
The federal SR&ED enhancements are intended to create a competitive business environment that supports innovation by helping Canadian businesses that incur SR&ED expenditures in and outside Canada.

SR&ED Tax Clips: Federal Court of Appeal allows SR&ED ITC carryforward to be reduced for ITCs disallowed in statute-barred years
The Federal Court of Appeal found that investment tax credits (ITCs) disallowed in statute-barred years can reduce the ITC carryforward balance in a subsequent year that is not statute-barred.

SR&ED Tax Clips: Québec eliminates permanent establishment requirement for claiming refundable R&D tax credits
Québec's 2007 budget allows corporations, individuals and partnerships that carry on a business in Canada and do research and development (R&D) in Québec to claim refundable Québec R&D tax credits, even if they do not have a permanent establishment in Québec.