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The Canadian Scientific Research and Experimental Development Tax Incentive Program (SRED or SR&ED) provides support in the form of tax credits and/or refunds, to corporations, partnerships or individuals who conduct scientific research or experimental development in Canada.==Background==Industrial tax incentives in Canada have been in place since at least 1944. A 1989 report prepared by Odette Madore, Govt of Canada Economics Division, summarizes the history of R&D tax policy.(【引用サイトリンク】title=Scientific Research and Experimental Development Tax Policy ) *1944-1986 - traditional tax deductions for R&D, introduced R&D tax credits,*1987-1993 - mitigated abuses and simplified administration*1994–present - clarified definition of experimental development, broadened eligibility re Qualified Small Businesses, allowed proxy calculation for overhead, conducted major review in 1998, simplified forms, conducted major review in 2010*Oct 2011 The Canadian government commissioned an expert panel to conduct a comprehensive (Review of Federal Support to Research and Development. )The SR&ED program is intended to encourage businesses of all sizes, particularly small to medium and start-up firms, to conduct research and development (R&D) that will lead to new, improved, or technologically advanced products, processes, devices, and materials. The Canadian SR&ED tax incentive is the government's largest single support program for R&D. Canada has one of the more generous R&D programs among OECD countries.(【引用サイトリンク】title=Tax Incentives for Research and Development: Trends and Issues, published by the Organisation for Economic Co-operation and Development (OECD) )(【引用サイトリンク】title=Tax Incentives for Research and Development: Trends and Issues, published by the Organisation for Economic Co-operation and Development (OECD) )"Each year the SR&ED program provides over $4 billion in investment tax credits (ITCs) to over 18,000 claimants. Of these, about 75% are small businesses." (CRA RC4472) An expert panel appointed by the federal government recently recommended that the federal government consider redirecting some of the funds allocated to the SR&ED program to ensure that enough supports exist for larger businesses interested in taking innovations to the global market place. The SR&ED program produces less of an incentive as firms grow, since the maximum benefit any single firm can receive from the program is fixed, and not proportional to firm size.SR&ED expenditures are deducted as business expenses, and may also qualify for investment tax credits that are received in the form of a reduction in income taxes payable, cash refunds, or both. Qualifying expenditures may include wages, expenditures for materials, equipment leases and overhead that are directly related to R&D, and 80% of the cost of eligible work by contractors. Capital equipment and equipment lease expenditures made after 1 January 2014, are not eligible.(【引用サイトリンク】url=http://www.cra-arc.gc.ca/E/pub/tg/t4088/t4088-13e.pdf ) The following activities constitute SR&ED:(【引用サイトリンク】title=RC4472 - Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program ) * Experimental development - technological advancement* Applied research - advancement of knowledge for a practical purpose* Basic research - advancement of knowledge for its own sake* Eligible support work: engineering, design, operations research, mathematical analysis, computer programming, data collection, testing and psychological researchThe following activities are not eligible for the SR&ED program: marketing & sales, routine testing, research in social sciences or humanities, commercial production, style changes, routine data collection, petroleum or natural gas exploration/drilling.In order to claim such expenditures, an assessment on scientific or technological eligibility of the claimed activities needs to be performed, according to three criteria:(【引用サイトリンク】title=IC86-4R3, Scientific Research and Experimental Development Information Circular )* Scientific or technological uncertainty: Technological obstacles / uncertainties are the technological problems or unknowns that cannot be overcome by applying the techniques, procedures and data that are generally accessible to competent professionals in the field.* Scientific and technical content: A systematic investigation entails going from identification and articulation of the scientific or technological obstacles/uncertainties, hypothesis formulation, through testing by experimentation or analysis, to the statement of logical conclusions. In a business context, this requires that the objectives of the scientific research or experimental development work must be clearly stated at an early stage in the evolution of the project, and the method of addressing the scientific or technological obstacle/uncertainty by experimentation or analysis must be clearly set out.* Scientific or technological advancement: The search carried out in the experimental development activity must generate information that advances your understanding of the underlying technologies. In a business context, this means that when a new or improved material, device, product or process is created, it must embody a technological advancement in order to be eligible. In other words the work must attempt to increase the technology base or level from where it was at the beginning of the project.The Department of Finance is responsible for the legislation that governs the SR&ED program. The Income Tax Act defines SR&ED. The Canada Revenue Agency (CRA) is responsible for its administration. The CRA Information Circular 86-4R3 is a key document that provides technical guidelines to clarify and interpret the language in the tax act. CRA Interpretation Bulletin IT-151-R4 is a key document that explains SR&ED expenditures.
The Canadian Scientific Research and Experimental Development Tax Incentive Program (SRED or SR&ED) provides support in the form of tax credits and/or refunds, to corporations, partnerships or individuals who conduct scientific research or experimental development in Canada.
==Background==
Industrial tax incentives in Canada have been in place since at least 1944. A 1989 report prepared by Odette Madore, Govt of Canada Economics Division, summarizes the history of R&D tax policy.〔(【引用サイトリンク】title=Scientific Research and Experimental Development Tax Policy )〕
*1944-1986 - traditional tax deductions for R&D, introduced R&D tax credits,
*1987-1993 - mitigated abuses and simplified administration
*1994–present - clarified definition of experimental development, broadened eligibility re Qualified Small Businesses, allowed proxy calculation for overhead, conducted major review in 1998, simplified forms, conducted major review in 2010
*Oct 2011 The Canadian government commissioned an expert panel to conduct a comprehensive (Review of Federal Support to Research and Development. )
The SR&ED program is intended to encourage businesses of all sizes, particularly small to medium and start-up firms, to conduct research and development (R&D) that will lead to new, improved, or technologically advanced products, processes, devices, and materials. The Canadian SR&ED tax incentive is the government's largest single support program for R&D. Canada has one of the more generous R&D programs among OECD countries.〔(【引用サイトリンク】title=Tax Incentives for Research and Development: Trends and Issues, published by the Organisation for Economic Co-operation and Development (OECD) )〕
〔(【引用サイトリンク】title=Tax Incentives for Research and Development: Trends and Issues, published by the Organisation for Economic Co-operation and Development (OECD) )〕
"Each year the SR&ED program provides over $4 billion in investment tax credits (ITCs) to over 18,000 claimants. Of these, about 75% are small businesses." (CRA RC4472)〔 An expert panel appointed by the federal government recently recommended that the federal government consider redirecting some of the funds allocated to the SR&ED program to ensure that enough supports exist for larger businesses interested in taking innovations to the global market place. The SR&ED program produces less of an incentive as firms grow, since the maximum benefit any single firm can receive from the program is fixed, and not proportional to firm size.
SR&ED expenditures are deducted as business expenses, and may also qualify for investment tax credits that are received in the form of a reduction in income taxes payable, cash refunds, or both. Qualifying expenditures may include wages, expenditures for materials, equipment leases and overhead that are directly related to R&D, and 80% of the cost of eligible work by contractors. Capital equipment and equipment lease expenditures made after 1 January 2014, are not eligible.〔(【引用サイトリンク】url=http://www.cra-arc.gc.ca/E/pub/tg/t4088/t4088-13e.pdf )〕 The following activities constitute SR&ED:〔(【引用サイトリンク】title=RC4472 - Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program )〕
* Experimental development - technological advancement
* Applied research - advancement of knowledge for a practical purpose
* Basic research - advancement of knowledge for its own sake
* Eligible support work: engineering, design, operations research, mathematical analysis, computer programming, data collection, testing and psychological research
The following activities are not eligible for the SR&ED program: marketing & sales, routine testing, research in social sciences or humanities, commercial production, style changes, routine data collection, petroleum or natural gas exploration/drilling.
In order to claim such expenditures, an assessment on scientific or technological eligibility of the claimed activities needs to be performed, according to three criteria:〔(【引用サイトリンク】title=IC86-4R3, Scientific Research and Experimental Development Information Circular )〕
* Scientific or technological uncertainty: Technological obstacles / uncertainties are the technological problems or unknowns that cannot be overcome by applying the techniques, procedures and data that are generally accessible to competent professionals in the field.
* Scientific and technical content: A systematic investigation entails going from identification and articulation of the scientific or technological obstacles/uncertainties, hypothesis formulation, through testing by experimentation or analysis, to the statement of logical conclusions. In a business context, this requires that the objectives of the scientific research or experimental development work must be clearly stated at an early stage in the evolution of the project, and the method of addressing the scientific or technological obstacle/uncertainty by experimentation or analysis must be clearly set out.
* Scientific or technological advancement: The search carried out in the experimental development activity must generate information that advances your understanding of the underlying technologies. In a business context, this means that when a new or improved material, device, product or process is created, it must embody a technological advancement in order to be eligible. In other words the work must attempt to increase the technology base or level from where it was at the beginning of the project.
The Department of Finance is responsible for the legislation that governs the SR&ED program. The Income Tax Act defines SR&ED. The Canada Revenue Agency (CRA) is responsible for its administration. The CRA Information Circular 86-4R3 is a key document that provides technical guidelines to clarify and interpret the language in the tax act. CRA Interpretation Bulletin IT-151-R4 is a key document that explains SR&ED expenditures.
抄文引用元・出典: フリー百科事典『 Scientific or technological uncertainty: Technological obstacles / uncertainties are the technological problems or unknowns that cannot be overcome by applying the techniques, procedures and data that are generally accessible to competent professionals in the field.* Scientific and technical content: A systematic investigation entails going from identification and articulation of the scientific or technological obstacles/uncertainties, hypothesis formulation, through testing by experimentation or analysis, to the statement of logical conclusions. In a business context, this requires that the objectives of the scientific research or experimental development work must be clearly stated at an early stage in the evolution of the project, and the method of addressing the scientific or technological obstacle/uncertainty by experimentation or analysis must be clearly set out.* Scientific or technological advancement: The search carried out in the experimental development activity must generate information that advances your understanding of the underlying technologies. In a business context, this means that when a new or improved material, device, product or process is created, it must embody a technological advancement in order to be eligible. In other words the work must attempt to increase the technology base or level from where it was at the beginning of the project.The Department of Finance is responsible for the legislation that governs the SR&ED program. The Income Tax Act defines SR&ED. The Canada Revenue Agency (CRA) is responsible for its administration. The CRA Information Circular 86-4R3 is a key document that provides technical guidelines to clarify and interpret the language in the tax act. CRA Interpretation Bulletin IT-151-R4 is a key document that explains SR&ED expenditures.">ウィキペディア（Wikipedia）』
■Scientific or technological uncertainty: Technological obstacles / uncertainties are the technological problems or unknowns that cannot be overcome by applying the techniques, procedures and data that are generally accessible to competent professionals in the field.* Scientific and technical content: A systematic investigation entails going from identification and articulation of the scientific or technological obstacles/uncertainties, hypothesis formulation, through testing by experimentation or analysis, to the statement of logical conclusions. In a business context, this requires that the objectives of the scientific research or experimental development work must be clearly stated at an early stage in the evolution of the project, and the method of addressing the scientific or technological obstacle/uncertainty by experimentation or analysis must be clearly set out.* Scientific or technological advancement: The search carried out in the experimental development activity must generate information that advances your understanding of the underlying technologies. In a business context, this means that when a new or improved material, device, product or process is created, it must embody a technological advancement in order to be eligible. In other words the work must attempt to increase the technology base or level from where it was at the beginning of the project.The Department of Finance is responsible for the legislation that governs the SR&ED program. The Income Tax Act defines SR&ED. The Canada Revenue Agency (CRA) is responsible for its administration. The CRA Information Circular 86-4R3 is a key document that provides technical guidelines to clarify and interpret the language in the tax act. CRA Interpretation Bulletin IT-151-R4 is a key document that explains SR&ED expenditures.">ウィキペディアで「The Canadian Scientific Research and Experimental Development Tax Incentive Program (SRED or SR&ED) provides support in the form of tax credits and/or refunds, to corporations, partnerships or individuals who conduct scientific research or experimental development in Canada.==Background==Industrial tax incentives in Canada have been in place since at least 1944. A 1989 report prepared by Odette Madore, Govt of Canada Economics Division, summarizes the history of R&D tax policy.(【引用サイトリンク】title=Scientific Research and Experimental Development Tax Policy ) *1944-1986 - traditional tax deductions for R&D, introduced R&D tax credits,*1987-1993 - mitigated abuses and simplified administration*1994–present - clarified definition of experimental development, broadened eligibility re Qualified Small Businesses, allowed proxy calculation for overhead, conducted major review in 1998, simplified forms, conducted major review in 2010*Oct 2011 The Canadian government commissioned an expert panel to conduct a comprehensive (Review of Federal Support to Research and Development. )The SR&ED program is intended to encourage businesses of all sizes, particularly small to medium and start-up firms, to conduct research and development (R&D) that will lead to new, improved, or technologically advanced products, processes, devices, and materials. The Canadian SR&ED tax incentive is the government's largest single support program for R&D. Canada has one of the more generous R&D programs among OECD countries.(【引用サイトリンク】title=Tax Incentives for Research and Development: Trends and Issues, published by the Organisation for Economic Co-operation and Development (OECD) )(【引用サイトリンク】title=Tax Incentives for Research and Development: Trends and Issues, published by the Organisation for Economic Co-operation and Development (OECD) )"Each year the SR&ED program provides over $4 billion in investment tax credits (ITCs) to over 18,000 claimants. Of these, about 75% are small businesses." (CRA RC4472) An expert panel appointed by the federal government recently recommended that the federal government consider redirecting some of the funds allocated to the SR&ED program to ensure that enough supports exist for larger businesses interested in taking innovations to the global market place. The SR&ED program produces less of an incentive as firms grow, since the maximum benefit any single firm can receive from the program is fixed, and not proportional to firm size.SR&ED expenditures are deducted as business expenses, and may also qualify for investment tax credits that are received in the form of a reduction in income taxes payable, cash refunds, or both. Qualifying expenditures may include wages, expenditures for materials, equipment leases and overhead that are directly related to R&D, and 80% of the cost of eligible work by contractors. Capital equipment and equipment lease expenditures made after 1 January 2014, are not eligible.(【引用サイトリンク】url=http://www.cra-arc.gc.ca/E/pub/tg/t4088/t4088-13e.pdf ) The following activities constitute SR&ED:(【引用サイトリンク】title=RC4472 - Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program ) * Experimental development - technological advancement* Applied research - advancement of knowledge for a practical purpose* Basic research - advancement of knowledge for its own sake* Eligible support work: engineering, design, operations research, mathematical analysis, computer programming, data collection, testing and psychological researchThe following activities are not eligible for the SR&ED program: marketing & sales, routine testing, research in social sciences or humanities, commercial production, style changes, routine data collection, petroleum or natural gas exploration/drilling.In order to claim such expenditures, an assessment on scientific or technological eligibility of the claimed activities needs to be performed, according to three criteria:(【引用サイトリンク】title=IC86-4R3, Scientific Research and Experimental Development Information Circular )* Scientific or technological uncertainty: Technological obstacles / uncertainties are the technological problems or unknowns that cannot be overcome by applying the techniques, procedures and data that are generally accessible to competent professionals in the field.* Scientific and technical content: A systematic investigation entails going from identification and articulation of the scientific or technological obstacles/uncertainties, hypothesis formulation, through testing by experimentation or analysis, to the statement of logical conclusions. In a business context, this requires that the objectives of the scientific research or experimental development work must be clearly stated at an early stage in the evolution of the project, and the method of addressing the scientific or technological obstacle/uncertainty by experimentation or analysis must be clearly set out.* Scientific or technological advancement: The search carried out in the experimental development activity must generate information that advances your understanding of the underlying technologies. In a business context, this means that when a new or improved material, device, product or process is created, it must embody a technological advancement in order to be eligible. In other words the work must attempt to increase the technology base or level from where it was at the beginning of the project.The Department of Finance is responsible for the legislation that governs the SR&ED program. The Income Tax Act defines SR&ED. The Canada Revenue Agency (CRA) is responsible for its administration. The CRA Information Circular 86-4R3 is a key document that provides technical guidelines to clarify and interpret the language in the tax act. CRA Interpretation Bulletin IT-151-R4 is a key document that explains SR&ED expenditures.」の詳細全文を読む
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