The federal system of income tax incentives for scientific research and experimental development : evaluation report / Prepared by the Department of Finance Canada and Revenue Canada. : F32-1/1997E

This document...describes the SR&ED tax incentives currently provided by the federal government and their administration; reports amounts of SR&ED expenditures, deductions and tax credits for the period 1988 to 1992; identifies the issues for evaluation in relation to the federal policy and administrative objectives underlying the SR&ED tax incentives; presents the methodologies used to evaluate the different aspects of the performance of the SR&ED tax incentives; and sets forth the findings and conclusions of the evaluation.--Page iii

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Publication information
Department/Agency Canada. Department of Finance.
Title The federal system of income tax incentives for scientific research and experimental development : evaluation report / Prepared by the Department of Finance Canada and Revenue Canada.
Publication type Monograph
Language [English]
Other language editions [French]
Format Paper
Other formats Electronic-[English]
Note(s) "This document...describes the SR&ED tax incentives currently provided by the federal government and their administration; reports amounts of SR&ED expenditures, deductions and tax credits for the period 1988 to 1992; identifies the issues for evaluation in relation to the federal policy and administrative objectives underlying the SR&ED tax incentives; presents the methodologies used to evaluate the different aspects of the performance of the SR&ED tax incentives; and sets forth the findings and conclusions of the evaluation."--Page iii.
Bibliography.
Publishing information Ottawa - Ontario : Finance Canada 1997.
Binding Softcover
Description xv, 95p. : graphs, tables ; 28 cm.
ISBN 0-662-26808-3
Catalogue number
  • F32-1/1997E
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