Title
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Introduction to the Scientific Research and Experimental Development Program (Rev. 04)
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The federal government provides income tax incentives to Canadian taxpayers that conduct scientific research and experimental development (SR&ED) in Canada. The program encourages industry, including small business and start-up firms, to develop technologically advanced products and processes in Canada.
Claimants can apply for SR&ED investment tax credits for expenditures such as wages, materials, machinery, equipment, some overhead, and SR&ED contracts.
Table of Contents:
IntroductionWhat work is eligible?What does the SR&ED Program offer?What services are available to claimants?Applying for SR&ED tax incentivesWhat are your responsibilities and entitlements?Legislative referencesAdditional SR&ED reference materialContactsAppendix - Summary of investment tax credit rates
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WebSite
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This document is available electronically on the Internet
Clicking on the link above will open a new browser window.
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Date de publication
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February 2005
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Format
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Booklet
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Pagination
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13p.
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Department/Agency
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Canada Customs and Revenue Agency - CCRA
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Keywords
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Benefits, Income Tax, Services, Taxation
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Library Locations
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Halifax
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