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Scitax Advisory Partners

Mémoires — Scitax Advisory Partners

Note importante : Le contenu des mémoires et des résumés est de la seule responsabilité de la personne et / ou de l'organisation qui les a rédigés. L'affichage du contenu ne signifie pas que le groupe d'experts appuie ou approuve les propos énoncés. Les mémoires et les résumés sont affichés dans la langue dans laquelle ils ont été rédigés.

Soumissionnaire (s) : Cadesky, Michael; Hearn, David

Résumé : Our submission to you is focused exclusively on questions 9 and 10 of your consultation, i.e. SR&ED. In summary our view is that the existing legislation gives Canada what amounts to the world's best R&D tax incentive for private corporations and certainly near the very top of this list for public corporations as well. We see no reason to change the existing SR&ED benefit mechanisms except perhaps to offer some way for non-CCPCs to more readily monetize their benefits. However — based on our experience — there remains great room for improvement in how the SR&ED program is delivered and administrated by CRA. Despite the various initiatives CRA has recently undertaken to improve its delivery of the SR&ED program, we continue to see the efforts of too many of Canada's genuine SR&ED performers unduly constrained by SR&ED assessment rulings which are badly flawed and inconsistent. At the same time we see too many frivolous SR&ED claims allowed simply because they are too small to justify the allocation of sufficient resources to make an adequate review.

Version complète du mémoire : Version PDF