| Abstract | This report provides an overview of the federal Scientific Research and Experimental Development (SR&ED) corporate tax credit program, the responsibilities of a National Research Council (NRC) Research Officer seconded to Revenue Canada to assist with the science review of a typical large Claim under the program, and the potential benefits to the Institute for Marine Dynamics (IMD) of promoting the SR&ED program to potential Canadian clients. The purpose of the report is to provide background information for NRC scientists considering similar secondment opportunities with Revenue Canada in the future. |
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