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      <marc:subfield code="a">The federal system of income tax incentives for scientific research and experimental development : </marc:subfield>
      <marc:subfield code="b">evaluation report / </marc:subfield>
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      <marc:subfield code="c">1997.</marc:subfield>
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      <marc:subfield code="a">This document...describes the SR&amp;ED tax incentives currently provided by the federal government and their administration; reports amounts of SR&amp;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&amp;ED tax incentives; presents the methodologies used to evaluate the different aspects of the performance of the SR&amp;ED tax incentives; and sets forth the findings and conclusions of the evaluation.--Page iii</marc:subfield>
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      <marc:subfield code="t">Le régime fédéral d'encouragement fiscaux à la recherche scientifique et au développement expérimental : </marc:subfield>
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      <marc:subfield code="t">The federal system of income tax incentives for scientific research and experimental development : </marc:subfield>
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