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003CaOODSP
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008150407|1997||||xxc|||||     f|0| 0 eng|d
020 |a0-662-26808-3
040 |aCaOODSP|beng
043 |an-cn---
0861 |aF32-1/1997E
1101 |aCanada. |bDepartment of Finance.
24514|aThe federal system of income tax incentives for scientific research and experimental development : |bevaluation report / |cPrepared by the Department of Finance Canada and Revenue Canada.
260 |aOttawa - Ontario : |bFinance Canada |c1997.
300 |axv, 95p. : |bgraphs, tables ; |c28 cm.
500 |a"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.
504 |aBibliography.
5203 |aThis 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
563 |aSoftcover
590 |a98-16|b1998-04-17
77508|tLe régime fédéral d'encouragement fiscaux à la recherche scientifique et au développement expérimental : |w(CaOODSP)9.680432
7760#|tThe federal system of income tax incentives for scientific research and experimental development : |w(CaOODSP)9.696506