Our SR&ED Tax Clips

SR&ED Tax Clips: 2009 Provincial and territorial R&D tax credits (May 22, 2009)

This PwC SR&ED Tax Clip helps individuals and corporations improve their potential R&D tax incentives with a summary of the 2009 rules for provincial and territorial R&D tax credits.

SR&ED Tax Clips: Federal R&D investment tax credits: 1996 - 2009 (May 22, 2009)

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SR&ED Tax Clips: 2008 Provincial and territorial R&D tax credits -- June 10, 2008

Among the major industrialized countries, Canada offers one of the most favourable packages of R&D tax incentives. In addition to the federal incentives, taxpayers carrying on R&D may also benefit from provincial or territorial tax credits. To help individuals and corporations maximize their potential R&D tax incentives, a summary of the rules for provincial and territorial R&D tax credits follows.

SR&ED Tax Clips: Federal R&D investment tax credits: 1996 - 2008 (June 10, 2008)

Among the major industrialized countries, Canada offers one of the most favourable packages of R&D tax incentives. Federal, provincial and territorial R&D tax incentives are available. To assist individuals and corporations maximize their potential R&D tax incentives, a summary of the rules for federal tax credits follows.

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.

SR&ED Tax Clips: 2007 Provincial and territorial R&D tax credits

Among the major industrialized countries, Canada offers one of the most favourable packages of R&D tax incentives. To help individuals and corporations maximize their potential R&D tax incentives, here is a summary of the rules for provincial and territorial R&D tax credits.

SR&ED Tax Clips: Federal R&D investment tax credits: 1996 -- 2007

Among the major industrialized countries, Canada offers one of the most favourable packages of R&D tax incentives. To assist individuals and corporations maximize their potential R&D tax incentives, here is a summary of the rules for federal tax credits.