Maximizing Corporate Tax Incentives for Scientific Research and Experimental Development
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The Scientific Research and Experimental Development Program is the largest single source of federal government support for industrial research and development. With billions given each year, you can't afford to miss out on these tax credits.
Maximizing Corporate Tax Incentives for Scientific Research and Experimental Development is Canada's only up-to-date guide to the SR&ED program. Veteran tax practitioner and author Terrance A. Sweeney explains what you need to do to claim your share.
You'll learn how to:
- Determine which projects qualify for the SR&ED program and which do not
- Apply for SR&ED investment tax credits for wages, materials, machinery, equipment, some overhead and SR&ED contracts
- Prepare a claim form
- Avoid costly errors during the claim process
- Locate CRA administrative publications and programs to help you make your SR&ED claim
- Enhance your chances of recovering SR&ED credits
Easy Examples to Follow
- Case studies examining various SR&ED projects undertaken by a Canadian-controlled private corporation, including:
- Constructing prototypes
- Purchasing new machines and shared-use equipment
- Developing a new part for a machine in an SR&ED project
- Sample completed Form T661, T2SCH31, CT23 schedule 161 and Ontario innovation tax credit claim form
- Extracts from the ITA and regulations relating to the SR&ED tax incentives
- List of SR&ED relevant articles from 1987 onward
- Annotated significant SR&ED cases
- List of government releases on SR&ED referred to in this guide
- Extracts from the Corporations Tax Act (Ontario) and regulations relating to SR&ED tax incentives
A Must-Have Book for:
- CFOs, corporate counsel and controllers of Canadian companies who need to be aware of the SR&ED program inorder to receive tax credits
- Corporate/commercial lawyers and tax lawyers who need to understand the SR&ED program to advise their clientson accessing these tax credits
Table of contents
About the Author
Table of Cases
Detailed Table of Contents
Chapter 1: What is "SR&ED"?
Chapter 2: The Pool of Deductible SR&ED Expenditures
Chapter 3: Investment Tax Credit for Expenditures on SR&ED
Chapter 4: The Refundable Investment Tax Credit
Chapter 5: Ontario SR&ED Tax Incentives
Chapter 6: How a Corporation Can Obtain SR&ED
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