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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

Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.646942&sl=1

Renseignements sur la publication
Ministère/Organisme
  • Canada. Department of Finance.
TitreThe federal system of income tax incentives for scientific research and experimental development : evaluation report / Prepared by the Department of Finance Canada and Revenue Canada.
Type de publicationMonographie
Langue[Anglais]
Autres langues publiées[Français]
FormatTexte matériel
Autres formats offertsTexte numérique-[Anglais]
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.
Information sur la publication
  • Ottawa - Ontario : Finance Canada 1997.
ReliureSoftcover
Descriptionxv, 95p. : graphs, tables ; 28 cm.
ISBN0-662-26808-3
Numéro de catalogue
  • F32-1/1997E
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