R&D Tax Update Archive - Kanada

R&D Tax Update is a monthly newsletter on opportunities, issues and developments affecting the federal and provincial scientific research and experimental development tax incentive programs.

2006
2-March 2006: SR&ED and outsourcing
1-January - February 2006: Recent application policies

2005
8-December 2005: Finance’s new position regarding stock options
7-August 2005: R&D and the marketplace
6-July 2005: Stock options – Tax authorities’ views
5-June 2005: Territorial limitations for performing R&D activities
4-May 2005: Québec budget
3-April 2005: Recapturing tax credits
2-Feb. - Mar. 2005: Stock options considered as SR&ED salaries for ITC purposes
1-Dec. 2004 - Jan. 2005: SR&ED tax relief

2004
November 2004: Are you respecting the CRA’s filing requirements?
October 2004: Pulp and paper sector guidance document
September 2004: Taxation of tax credits
August 2004: Guidance document on R&D salaries
July 2004: R&D tax credits denied
June 2004: Canada/United States R&D tax credits
May 2004: De facto control
April 2004: Federal and Quebec budgets - SR&ED

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Source: Deloitte & Touche LLP - Canada (English)