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.
Recent Updates to The Canadian SR&ED Tax Incentives Handbook-Online Subscription:
Following the 2012 federal budget, the CRA announced important modifications to the federal program for R&D claims starting in 2013. In particular, tighter rules are now applicable to third parties who prepare SR&ED claims. More than ever, SR&ED specialists must be at the leading-edge of new taxation rules.
In this update, you will find new content on SR&ED tax credits, including their characteristics and interactions with other tax credits. In particular, you will find explanations with respect to:
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.
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Lucie Bélanger, LL.B., M.Fisc is an associate partner in Tax Services at PricewaterhouseCoopers, where she leads the SR&ED team of scientific and tax specialists who obtain federal and provincial SR&ED tax credits for a diverse clientele, both new and well established. She has more than 20 years of experience presenting and defending SR&ED tax credit applications with the appropriate tax authorities. She offers consultation, research and planning services for businesses of various sizes with respect to SR&ED tax credits and tax credits promoting the development of the new economy. Mrs. Bélanger is also the author of the best sellers Guide des activités et dépenses admissibles aux crédits d’impôt en RS&DE au Canada.
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.