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Guide to the Taxation of R&D Expenses
Latest Update: Release: 2013-3, December 2013
This groundbreaking, in-depth handbook guides the reader through all the Canada Revenue Agency procedures for filing a research and development expense claim. The Guide offers Canadian tax practitioners access to crucial insights and strategies, from an author with many years of direct experience in this area. This unique desktop reference brings together all of the relevant R&D policies and procedures of the government of Canada. It not only explains the tax aspects of the R&D claim, but also guides you, step-by-step, through the technical documentation necessary to support the claim. The guide includes a Provincial Incentives chapter that describes the programs in place for each province to encourage R&D initiatives through tax incentives.
Contents include • How to Benefit from the R&D Rules • R&D Comparatives by Industry Sector • What is R&D? • Technical Documentation Requirements • Tax Accounting Requirements • Tax Review – R&D Issues • Current Interpretation Difficulties • Financial Statement/Accounting Requirements and Tax Return Adjustments • Tax Planning, Strategy Ideas • Provincial Incentives • Case Commentaries • Government Publications • Case Study