In recent years, the Canadian regulator ARC has tightened its views on the eligibility of SR&ED activities.
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The Federal Program for Scientific Research and Experimental Development (SR&ED)
This program, open to all businesses, is designed to develop research and development in Canada. Companies eligible are the ones located in Canada that do:
- Experimental development aimed at technological advances to create new or improved materials, devices, products or processes that already exist
- Applied research aimed at advancing scientific knowledge and aimed at a particular practical application
- Pure research aimed at advancing scientific knowledge and aiming at no practical application given
Other interesting devices in Canada (Quebec)
The Tax Credit for the development of e-business
Managed by Invest-Québec, this program aims to promote the development of ICTs throughout Québec.
Tax Credit for the design of industrially manufactured products
Managed by the Ministry of Economic Development, this program encourages Quebec companies to use industrial design to improve the competitiveness of their products manufactured industrially in Quebec.