Discussing “On Behalf Of” in SR&ED Contracts

What is “on behalf of” when referring to SR&ED contracts? Contractual agreements, whether between arm’s length or non-arm’s length entities,

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Assistance and Contract Payments for SR&ED: Key Differences

What are assistance and contract payments, what is the difference between assistance and contract payments, and how do these affect

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Don’t Lose an Arm and a Leg: Keeping SR&ED Eligible in Non-Arm’s Length Agreements

An inter-company agreement can keep non-arm’s length SR&ED eligible. Keeping SR&ED Eligible for Non-Arm’s Length Agreements Joe’s company was going

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