Guide to the Taxation of R&D Expenses

Author(s):
Earl Viner

What’s inside

Table of contents

Table of content not available at this time

Details and specs:


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

Est Cost:$174 per supplement (2-4 per year). Supplements invoiced separately.

Publisher:
Carswell

Practice Area:
Taxation Law

Jurisdiction:
General

Publication Date:
1992-01-01

Hardcover Specifications

Service #:
30843700

Sub #:
30843079

Pages:
Not available

Shelf Space:
Not available

Volume:
Not available

Anticip Unkeep Cost:
Not available

eBook Specifications

ISBN:
Not available