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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Department/Agency | Canada. Department of Finance. |
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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 |
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