SR & ED; scientific research; experimental development
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.
Date de publication
National Research Council of Canada. Institute for Marine Dynamics
St. John's, Newfoundland, Canada
Laboratory Memorandum (National Research Council of Canada. Institute for Marine Dynamics), nº LM-1996-10 (1996).