Скачать или смотреть Canada's Secret Weapon

The Scientific Research and Experimental Development (SR&ED) tax incentive programme in Canada, focusing on its eligibility criteria and evolution over time. Budget 2025 details proposed enhancements to the SR&ED programme, including an increase in the expenditure limit for the enhanced tax credit from $3 million to $6 million and expanding eligibility. Transcripts from various YouTube videos offer a historical overview of the SR&ED programme since its 1985 introduction, discussing changes in the conceptual framework for eligibility, such as the shift from the "three-legged stool" to the "five questions" and the current two-question framework. Finally, the sources also clarify what types of work qualify for the incentive, noting that experimental development accounts for about 95% of claims, and examine the often-subjective nature of the exclusions for ineligible activities.
But it isn't just R&D tax incentives.
A comparative analysis of corporate tax structures within G7 nations, with a particular focus on Canada's tax system and its controversial Small Business Deduction (SBD). One source examines the arguments both for and against the SBD, highlighting that critics are often large firm representatives who cannot use the deduction, while also correcting misconceptions about the employment data attributed to small and medium enterprises (SMEs). The other source systematically outlines the statutory corporate tax rates across the G7, showing that Canada's general rate is competitive, but its SBD offers the most generous tax relief for small businesses compared to the limited preferential rates offered by the UK, France, and Japan, or the complete absence of such rates in the US, Germany, and Italy. Ultimately, the texts assess how Canada's unique dual-rate system impacts domestic entrepreneurship and international competitiveness.