Author Description

From What's Inside: - The Canadian corporate teax system continues to offer more attractive incentive for manufacturing companies to engage in R&D than does the tax system of any other industrial country examined. - The top ranking of Canada's R&D tax treatment internationally is the result of a strong federal tax incentive package enhanced by the tax treatment of R&D in the provinces that offer it. - Canada's federal R&D tax incentives surpass the R&D tax treatment of such industrial powers as the United States, Japan and Western Europe. - An increased provincial role in R&D tax treatment has assured Canada's place at the top. - Quebec has the most attractive R&D tax treatment with regard to both large and small companies. - There are now five provinces (G-5) that provide tax incentives for R&D: Manitoba, Ontario, Quebec, New Brunswick and Nova Scotia.