The Canadian SR&ED Tax Incentives Handbook shows you how to take full advantage of one of the most generous R&D tax incentive programs in the world.

Every year, the Canadian government awards up to $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED). To understand and streamline the complex qualification process and realize the greatest tax advantage, you need access to a combination of tax and technology know-how. The Canadian SR&ED Tax Incentives Handbook offers both of these vital perspectives.

A valuable resource for both tax practitioners and businesses, The Canadian SR&ED Tax Incentives Handbook is filled with program insights, practical examples, easy-to-use tools and problem-solving
tactics you won’t find anywhere else. Also included are the most
significant case law decisions, technical interpretations and comments from tax authorities on the subject of SR&ED incentives. The Canadian SR&ED Tax Incentives Handbook offers simple, practical tools for ensuring that SR&ED planning is accurate, complete, efficient and by the rules.

Published in December 2011 this essential reference is available in print and online. Use your online subscription to:

• Search research content instantly
• Access your applicable CCH subscriptions; all integrated
• Save research to your electronic client files
• Enjoy access virtually anywhere.

The Canadian SR&ED Tax Incentives Handbook is the most comprehensive SR&ED guide available, covering a broad range of SR&ED topics, including:

• Eligible SR&ED activities as defined in the law
• Excluded activities
• Common practice
• Tribunals and the concept of SR&ED
• The CRA’s interpretation of the concept of experimental development
• Issues with respect to the eligibility of the activities
• SR&ED projects and business projects
• Fundamental and applied research
• Industrial research
• Experimental development projects within business projects
• Research and development of products and processes
• Strategic development of products and processes
• Innovation and business strategy
• Introduction of new technologies and development of products and processes
• Purchases of technology, know-how or SR&ED results
• Purchase, development and improvement of production equipment
• Projects involving industrial control and automation
• Moulds and tools
• Eligible experimentation activities and trial runs
• Software development
• Documentation of SR&ED activities
• Tax treatment of eligible expenditures and the investment tax credit
• Making an SR&ED credit claim

About the Author

Lucie Bélanger, LL.B., M.Fisc is an associate partner in Tax Services at PricewaterhouseCoopers LLP, where she leads the firm’s SR&ED team of scientific and tax specialists. Lucie contributes a wealth of tax and technology management expertise to the guide, along with more than 20 years of experience in presenting and defending SR&ED tax credit applications.

About PricewaterhouseCoopers

In 153 countries, PwC provides industry-focused assurance, advisory and tax services for public, private and government clients in the areas of corporate accountability; risk management; structuring and mergers and acquisitions; and performance and process improvement.