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Ernst & Young's Guide to Scientific Research & Experimental Development, 2009 (2nd) Edition

Paul Bertrand, Susan Bishop, Winnifred A. Brown, Denis Lajoie

(aussi disponible en français)

Ernst & Young's Guide to Scientific Research & Experimental Development, 2009 (2nd) Edition - This product is available in the following media types: Book (Softcover)

The SR&ED rules for investment tax credit claims and deductions from income are detailed and complex, and their application often involves questions of law and fact, especially when determining whether SR&ED work has occurred and what expenditures are eligible for tax benefits. This guide takes you through the SR&ED rules in Canada and contains extensive cross-references to CRA forms, policies, and publications, as well as case law and legislation.


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This updated guide has been prepared to assist Canadian tax professionals in understanding the scientific research and experimental development (SR&ED) rules in Canada.

The SR&ED rules for investment tax credit claims and deductions from income are detailed and complex, and their application often involves questions of law and fact, especially when determining whether SR&ED work has occurred and what expenditures are eligible for tax benefits.

The first two chapters of this guide provide the reader with an overview of the SR&ED program, including its objectives and advantages, as well as how it is administered by CRA. Chapters 3 and 4 provide an in-depth examination of what constitutes SR&ED eligible work (from a scientific perspective), what expenditures are eligible, and how they and the investment tax credit are calculated. Finally, Chapter 5 describes the steps involved in claiming these tax benefits — from investigating eligible SR&ED work within an organization to preparing and submitting a claim.

Contains extensive cross-references to CRA forms, policies, and publications, as well as case law and legislation.

rev. July 2009
ISBN: 978-1-55385-433-3
Publication Date: February 2010
Number of Pages: 150


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