Appealing an SR&ED claim

Hearn, David R.; Tari, A. Christina; Weissman, Peter M.
June 2011
CA Magazine;Jun/Jul2011, Vol. 144 Issue 5, p14
Trade Publication
The article discusses the provisions of the tax system in Canada for research and development (R&D). It notes that given the apparent commitment of the government to enhance R&D in Canada, it is discouraging to see how much Canada Revenue Agency (CRA) has changed its views on Scientific Research & Experimntal Development (SR&ED) eligibility over the years. The publication of several guidelines and policies to help taxpayers better understand the SR&ED rules is discussed.


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