A Practical Guide to SR&ED in 2011 - CCH Canadian

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Recent Developments• Review due to recent studies which highlight Canada’s lagginginnovation and productivity as compared to the rest of theworld– Canada has one of the most generous R&D incentive programs,yet Business Expenditures on R&D as a % of GDP is lowcompared to other OECD countries• Expert panel appointed –6 eminent Canadians from industryand academia• One year to report recommendations on how governmentcan bolster Canadian business, create jobs, bring new ideas tomarket
Recent Developments• The challenge is how to ensure that the R&D investment ofgovernment is effective in driving innovation and therebyincreasing GDP per capita• Canada needs to support investment in R&D to remaincompetitive in the global economy• In the last 10 years, most industrial nations have adoptedR&D incentive programs. Today over 35 countries offerincentives for R&D through direct and indirect support.• Recent pressures on the program must lead to positivechange –restoring stability and certainty to the program andensuring that companies can factor SR&ED into their businessdecisions
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A Practical Guide to SR&ED in 2011-
Page 3 and 4:
Presenter -Albert de LucaAlbert is
Page 5 and 6:
Presenter -Joanne HauschJoanne is a
Page 7 and 8: SR&ED Program BackgroundSize of the
Page 9 and 10: SR&ED Program BenefitsSR&ED drives
Page 11 and 12: SR&ED Program Benefits• Deduction
Page 13 and 14: SR&ED Program Benefits• Refundabl
Page 15 and 16: SR&ED Program Benefits• Qualified
Page 17 and 18: SR&ED Expenditure LimitTaxable Inco
Page 19 and 20: SR&ED Expenditure LimitFederal Expe
Page 21 and 22: Eligible ActivitiesWhat is scientif
Page 23 and 24: Eligible ActivitiesSR&ED Does NOT I
Page 25 and 26: Eligible Activities• What disting
Page 27 and 28: SR&ED Expenditures• Expenditures
Page 29 and 30: SR&ED Expenditures• There are 2 m
Page 31 and 32: SR&ED Qualified Expenditures• Qua
Page 33 and 34: SR&ED Qualified Expenditures• Pre
Page 35 and 36: Provincial Update• British Columb
Page 37 and 38: Provincial Update• Saskatchewan
Page 39 and 40: Provincial Update• Ontario• Inn
Page 41 and 42: Provincial Update• Quebec- Basic
Page 43 and 44: Provincial UpdateOther Jurisdiction
Page 45 and 46: Revised T661 FormPrior to 2009• N
Page 47 and 48: Revised T661 FormImpact of changes:
Page 53 and 54: Revised T661 FormStandardManufactur
Page 55 and 56: Recent DevelopmentsConsolidation of
Page 57: Recent Developments• On October 1
Page 61 and 62: Questions?Please visitwww.cch.ca/Ex
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A Practical Guide to SR&ED in 2011 - CCH Canadian

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