Scitax Advisory Partners LP


... the full service R&D tax credit specialists
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Astounding Differences in Provincial R&D Tax Credits [PDF]
Summary of provincial and territorial research & development (R&D) tax credits Canada Revenue Agency
Ontario Interactive Digital Media Tax Credit (General Information)
What's New
Scitax Bulletin #78 - CAE Appeals TCC Decision on $250M Government Loan [PDF]
Scitax Bulletin #77 - Tax Court Rules Government Loans Will Reduce R&D Tax Credits [PDF]


Knowledge and Publications:

Selected SR&ED Court Cases and Jurisprudence

Below is an archive of court rulings which we feel have been particularly significant in shaping the interpretation of the SR&ED related provisions of Canada's Income Tax Act. We believe that these cases provide useful guidance with respect to what types of R&D activities can be claimed, the expenditures that qualify to attract SR&ED benefits, and the benefit rates that apply to various types of business structures. This is not intended to be a complete list of all SR&ED related cases.

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