Government of Canada Reports on SR&ED
The Government of Canada often issues reports via multiple departments. While we have grouped some together (Library of Parliament, CRA Reports, Federal Budgets) others are more disbursed. These are sorted by department, then by publication date.
Department of Finance
- ATIP. Department of Finance. (Muller, P.) 2009. SR&ED Tax Incentive Program: An Appraisal.
- The purpose of this report is to 1) look at the delivery of the SR&ED program to assess to what extent CRA‘s current plans am responding to the concerns expressed by the SR&ED constituency during the November 2007 consultations; and, 2) to make recommendations to the MNR on options for future action. The program is examined from the perspectives of a policy analyst, a civil servant and a political staffer. Topics include timeliness, eligibility, consistency, dispute resolution, cost of compliance, and stakeholder relations. Note: This is still valid in 2016.
- Department of Finance. (Lester, J., Patry, A., & Adéa, D.) 2007. An international comparison of marginal effective tax rates on investment in R&D by large firms.
- This study compares marginal effective tax rates (METR) on R&D investment undertaken by large profitable firms across the thirty OECD countries and six key emerging and transition economies.
- Department of Finance. (Parsons, M., & Phillips, N.) 2007. An evaluation of the federal tax credit for scientific research and experimental development.
- This paper evaluates the federal scientific research and experimental development tax credit, taking into consideration the responsiveness of the private sector to changes in the price of R&D, the spillovers on the rest of the economy from the additional R&D, the economic cost of raising taxes to fund the credit and the administration and compliance costs associated with the credit.
- Department of Finance (Erard, B. for Carleton University). 1997. The income tax compliance burden on Canadian big business.
- This report presents the findings from a survey of large Canadian corporations concerning their cost of complying with federal and provincial corporate income and capital taxes. The survey was administered on behalf of the Technical Committee by the Tax Executives Institute during the summer of 1996, and it inquires about the size and composition of these costs as well as the respondents’ attitudes and suggestions for reform.
Auditor General of Canada
- Office of the Auditor General of Canada. (2015.) 2015 Spring Reports of the Auditor General of Canada. Report 3—Tax-Based Expenditures. Retrieved January 8, 2018, from: http://www.oag-bvg.gc.ca/internet/English/parl_oag_201504_03_e_40349.html
- Auditor General of Canada. 2000. “Canada Customs and Revenue Agency and Department of Finance: Handling Tax Credit Claims for Scientific Research and Experimental Development,” Chapter 6, Report of the Auditor General of Canada.
- Auditor General of Canada. 1994. “Department of Finance and Revenue Canada: Income Tax Incentives for Research and Development,” Chapter 32, Report of the Auditor General of Canada.
- Expert Panel. 2011. Innovation Canada – A Call To Action: Review of Federal Support to Research and Development, Publishing and Depository Services, Public Works and Government Services Canada, Ottawa
- Taxpayers Ombudsman. 2011. Issues of Service and Fairness within the Scientific Research and Experimental Development.