Latest Press
The world of R&D tax is constantly changing. Below are a few of the latest happenings that we think should factor into your thinking about R&D Tax planning.
Top Stories
- New Government Consultation
Canada's new government launches consultations on improving Scientific Research and Experimental Development (SR & ED) tax incentives. Read More...
Reference Articles
Below are some articles from TSG Tax PerspectivesThe Proxy Decision
One of the more complex decisions to make in an SR&ED claim is in how to claim overhead expenditures. The choices are filing a "Proxy method" or "Traditional method"...<read more>
Provincial R&D Incentives
The provinces have never managed to agree on a standard R&D incentive. The only thing they seem to agree on is that, if the neighbouring province has an incentive policy, they need one as well. But like other things Canadian, there are exceptions... <read more>
SR&ED and year-end planning
It is important for tax and business reasons to always conduct a certain level of year-end planning and review. Claims filed under the scientific research and experimental development (SR & ED) provisions of the Income Tax Act are no different. This article, like SR & ED, is divided into technical and financial areas....<read more>
Documenting R&D Expenses
People will spend countless hours documenting an expense report to claim a $12 taxi ride or a meal. Yet when it comes to documenting SR & ED claims, which can yield astonishing tax refunds...<read more>
The Learning Curve
In this article I want to share an effect I have noticed over many years. This affects both new filers and clients who have not had a review of their SR&ED performance for a number of years....<read more>