Information on the Canadian program
Braithwaite Canadian Site
The Canadian R&D tax credit program supports Scientific and Experimental Development (SR&ED) activities that are undertaken in Canada. This program is very similar to the UK program in that the criteria for each have been drawn from the Frascati manual published by the OECD. The Canadian program has more than a 25 year history. The Canada Revenue Agency has published a signficant amount of materials related to the program, including a number of industry specific pronouncements. There are also a number of court cases. You can access information on the program by clicking on the link below.
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