Capital Expenditures and SR&ED

Capital Expenditures and SR&ED

As confirmed in the 2012 Canadian budget 1, modifications to Scientific Research and Experimental Development (SR&ED) policy concerning capital expenditures are coming on January 1, 2014. This post examines the background of capital expenditures, current policy regarding capital expenditures for SR&ED purposes, the policy changes on the way, the impact Read more…

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