Scientific Research and Experimental Development (SR&ED) in Canada

By: Enlighten Clinical Diagnostic Associates  09-12-2011
Keywords: Research and Development, life sciences

The Scientific Research and Experimental Development (SR&ED) program is a federal tax incentive program to encourage Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada that will lead to new, improved, or technologically advanced products or processes. The SR&ED program is the largest single source of federal government support for industrial research and development.

To qualify for the SR&ED program, work must advance the understanding of scientific relations or technologies, address scientific or technological uncertainty, and incorporate a systematic investigation by qualified personnel.

Work that qualifies for SR&ED tax credits includes:

  • Experimental development to achieve technological advancement to create new materials, devices, products, or processes, or improve existing ones
  • Applied research to advance scientific knowledge with a specific practical application in view
  • Basic research to advance scientific knowledge without a specific practical application in view
  • Support work in engineering, design, operations research, mathematical analysis, computer programming, data collection, testing, or psychological research, but only if the work is commensurate with, and directly supports, the eligible experimental development, or applied or basic research.

The Financial Benefit: Canada provides one of the most favourable and efficient tax treatments for scientific research and experimental development (SR&ED) expenditures in the world, especially when combined with the provincial R&D tax incentives.

Detailed information on Canadian SR&ED tax benefits is available though our respective Industry Links section,  or through a no risk direct consultation.

If your business meets the SR&ED criteria, it is worth a talk to structure corporate R&D activities!

Enlighten Inc. associates and our top International legal R&D corporate taxation specialists work with clients to maximize SR&ED tax recovery.

With decades of combined International biotechnology, corporate, legal experience and expertise in

  • Life Science Technology R&D processes and development
  • Canadian Corporate and Taxation Legal excellence
  • Provincial and Federal SR&ED taxation requirements
  • Corporate structures, investment flow, and qualifying R&D activities

Enlighten Inc. offers clients a unique depth of understanding and insight of the Life Sciences and Biotechnology industry. We share the same concerns, pressures, and issues associated with scientific discovery and development. Your industry, is our industry!

The blending of Enlightens’ industry expertise with the proven Legal taxation experience of a highly respected International Law firm, creates corporate R&D structures amendable to maximizing SR&ED tax claims, refunds and investment considerations.

  • Each client engagement begins with their needs and success the heart of our business
  • An initial assessment of project(s) eligibility, coporate structure, investment spend and R&D projections is performed
  • We consult appropriate technical team members from your organization
  • We explore corporate scenarios and structures with our legal corporate and taxation experts
  • We provide and make recommendations for planning to maximize future SR&ED claims
  • We determine the eligibility of off shore sponsored R&D activities in Canada

Conducting R&D in Canada has never been financially more attractive. We leverage the Canadian tax incentive programs on behalf of our clients, providing a complete corporate scientific, business and legal solution for Research and Development interests in Canada.

 SR&ED expertise in legal structuring, financial and taxation benefits of:

  • Managing SR&ED to secure investment capital
  • Managing SR&ED to preserve investment R&D requirements
  • Alternative Canadian corporate structures
  • Corporate outsourcing models; Canadian R&D qualifications
  • Contracted R&D relationships

We work with you to qualify and quantify the R&D opportunities, recommend the most effective strategy, and work towards providing you with the optimum return on your R&D $ spent in Canada.

The information in this article was current at 06 Dec 2011

Keywords: life sciences, Research and Development

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