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Author : Terrance Austin Sweeney
Publisher : Unknown
Page : 194 pages
File Size : 51,8 Mb
Release : 2007-08
Category : Investment tax credit
ISBN : 0433456256
Author : Zafar Siddiqui CA Zak Siddiqui B.Eng.
Publisher : iUniverse
Page : 145 pages
File Size : 55,6 Mb
Release : 2011-05-18
Category : Business & Economics
ISBN : 9781450298971
Why should you want to read The Z-Book? This book is designed to give an overview of the SR&ED Program of the Canadian Tax Credits & Refunds System to the busy executive and the business owner/manager. In order to keep the Canadian businesses competitive in the present global market, the Canadian government offers one of the most generous incentives to Canadian businesses to encourage them to engage in scientific research and experimental development (SR&ED). It is also available to foreign corporations conducting SR&ED in Canada. It is estimated that only a very small fraction of those eligible actually apply for this credit. It is also estimated that in the last fiscal year tax credits running into billions of dollars were approved, including refunds to eligible businesses. There is no upper limit set by the Government as to the amount of tax credits it is willing to give to eligible businesses with regard to SR&ED. This information might make it worthwhile for you to take the time to read this book because it talks about millions of dollars in potential tax benefits and possibly cash refunds to you and to your business over the years and in some cases even in just one year!
Author : Anonim
Publisher : Unknown
Page : 0 pages
File Size : 40,5 Mb
Release : 2012
Category : Research and development tax credit
ISBN : 1100198415
The Scientific Research and Experimental Development (SR&ED) Tax Incentive Program was established in 1985 and remains the largest source of federal support for business research and development. It is administered by the Compliance Programs Branch of the Canada Revenue Agency (CRA). Upon hearing of dissatisfaction with the SR&ED program expressed by some claimants and their representatives, the Office of the Taxpayers' Ombudsman (OTO) began an investigation to determine whether the CRA's administration of the program is consistent with the service rights within the Taxpayer Bill of Rights. Although we heard numerous accounts of discontent with the SR&ED program among claimants, we were unable to validate many of the criticisms due to a lack of complaints to investigate. This Observation Paper is therefore not a Special Report with formal recommendations. Rather, it contains observations on the issues raised by SR&ED stakeholders that are within the mandate of the Taxpayers' Ombudsman.
Author : Wenhua Shan
Publisher : Bloomsbury Publishing
Page : 754 pages
File Size : 53,6 Mb
Release : 2012-06-14
Category : Law
ISBN : 9781847319647
The law of foreign investment is at a crossroads. In the wake of an unprecedented global financial crisis and a sharp surge of investment arbitration cases, states around the world are reflecting on the pros and cons of the current liberal investment regime and exploring new ways ahead. This book brings together leading investment lawyers from more than 20 main jurisdictions of the world to tackle the challenge of producing a first comparative study of foreign investment law. Based on the General and National Reports presented at the 'Protection of Foreign Investment' Session at the 18th International Congress of the International Academy of Comparative Law (Washington DC, July 2010), the book is a unique resource for investment lawyers. Part I of the book presents a comparative overview of key aspects of foreign investment protection in the world today, including admission, investment contracts, treatment standards, tax regime and incentives, performance requirement, property and expropriation, monetary transfer and dispute settlement. Part II presents in-depth and detailed accounts of the investment laws of more than 20 jurisdictions, including Argentina, Australia, Canada, China, Croatia, Czech Republic, Ethiopia, France, Germany, Greece, Italy, Japan, South Korea, Macau, Peru, Portugal, Russia, Singapore, Slovenia, Turkey, the UK and the USA. The book will be an invaluable guide to legal and business communities with an interest in the law and practice of foreign investment in the world in general and in these jurisdictions in particular.
Author : John de la Mothe,Gilles Paquet
Publisher : Springer Science & Business Media
Page : 349 pages
File Size : 44,6 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461555513
In an era of intense globalization, the critical role of the region as a center for economic development has sometimes been overlooked. Moreover, innovation is increasingly being recognized as being a critical driver of economic growth and development. However, innovation is no longer being seen as a function of research and development; nor is R&D being seen as being sufficient for the creation of technology-intensive industries and the valuable economic spillovers that result in high value-added jobs and exports. Indeed, much more than ever before, it is the combination of factors that contributes to innovation - ranging over skills, finance, production, user-producer linkages, the capacity of organizations to learn, and multilayered government policies - that make local regions the favorites of fortune. Using an evolutionary economic perspective, and drawing on a range of disciplines and accomplished scholars, Local and Regional Systems of Innovation explores important issues at a conceptual, methodological and comparative level concerning how successful locations actually construct their comparative advantage.
Author : Jane Gravelle
Publisher : Createspace Independent Publishing Platform
Page : 66 pages
File Size : 50,7 Mb
Release : 2017-10-10
Category : Corporations
ISBN : 1978091907
Interest in corporate tax reform that lowers the rate and broadens the base has developed in the past several years. Some discussions by economists in opinion pieces have suggested there is an urgent need to lower the corporate tax rate, but not necessarily to broaden the tax base, an approach that presents some difficulties given current budget pressures. Others see the corporate tax as a potential source of revenue. Arguments for lowering the corporate tax rate include the traditional concerns about economic distortions arising from the corporate tax and newer concerns arising from the increasingly global nature of the economy. Some claims have been made that lowering the corporate tax rate would raise revenue because of the behavioral responses, an effect that is linked to an open economy. Although the corporate tax has generally been viewed as contributing to a more progressive tax system because the burden falls on capital income and thus on higher-income individuals, claims have also been made that the burden falls not on owners of capital, but on labor income. The analysis in this report suggests that many of the concerns expressed about the corporate tax are not supported by empirical evidence. Claims that behavioral responses could cause revenues to rise if rates were cut do not hold up on either a theoretical or an empirical basis. Studies that purport to show a revenue-maximizing corporate tax rate of 30% (a rate lower than the current statutory tax rate) contain econometric errors that lead to biased and inconsistent results; when those problems are corrected the results disappear. Cross-country studies to provide direct evidence showing that the burden of the corporate tax actually falls on labor yield unreasonable results and prove to suffer from econometric flaws that also lead to a disappearance of the results when corrected, in those cases where data were obtained and the results replicated. Many studies that have been cited are not relevant to the United States because they reflect wage bargaining approaches and unions have virtually disappeared from the private sector in the United States. Overall, the evidence suggests that the tax is largely borne by capital. Similarly, claims that high U.S. tax rates will create problems for the United States in a global economy suffer from a misrepresentation of the U.S. tax rate compared with other countries and are less important when capital is imperfectly mobile, as it appears to be. Although these new arguments appear to rely on questionable methods, the traditional concerns about the corporate tax appear valid. While an argument may be made that the tax is still needed as a backstop to individual tax collections, it does result in some economic distortions. These economic distortions, however, have declined substantially over time as corporate rates and shares of output have fallen. Moreover, it is difficult to lower the corporate tax without creating a way of sheltering individual income given the low tax rates on dividends and capital gains. A number of revenue-neutral changes are available that could reduce these distortions, allow for a lower corporate statutory tax rate, and lead to a more efficient corporate tax system. These changes include base broadening, reducing the benefits of debt finance through inflation indexing, taxing large pass-through firms as corporations, and reducing the tax at the firm level offset by an increase at the individual level. Nevertheless, the scope for reducing the tax rate in a revenue-neutral way may be limited.
Author : G. Bruce Doern,David Castle,Peter W.B. Phillips
Publisher : McGill-Queen's Press - MQUP
Page : 463 pages
File Size : 48,7 Mb
Release : 2016-06-01
Category : Political Science
ISBN : 9780773598997
Canadian Science, Technology, and Innovation Policy presents new critical analysis about related developments in the field such as significantly changed concepts of peer review, merit review, the emergence of big data in the digital age, and the rise of an economy and society dominated by the internet and information. The authors scrutinize the different ways in which federal and provincial policies have impacted both levels of government, including how such policies impact on Canada’s natural resources. They also study key government departments and agencies involved with science, technology, and innovation to show how these organizations function increasingly in networks and partnerships, as Canada seeks to keep up and lead in a highly competitive global system. The book also looks at numerous realms of technology across Canada in universities, business, and government and various efforts to analyze biotechnology, genomics, and the Internet, as well as earlier technologies such as nuclear reactors, and satellite technology. The authors assess whether a science-and-technology-centred innovation economy and society has been established in Canada – one that achieves a balance between commercial and social objectives, including the delivery of public goods and supporting values related to redistribution, fairness, and community and citizen empowerment. Probing the nature of science advice across prime ministerial eras, including recent concerns over the Harper government’s claimed muzzling of scientists in an age of attack politics, Canadian Science, Technology, and Innovation Policy provides essential information for academics and practitioners in business and government in this crucial and complex field.
Author : The Expert Panel on Business Innovation
Publisher : Council of CanadianAcademies
Page : 268 pages
File Size : 48,8 Mb
Release : 2009
Category : Business & Economics
ISBN : 9781926558141
Author : Stewart R Clegg
Publisher : SAGE
Page : 1838 pages
File Size : 41,9 Mb
Release : 2009-09-26
Category : Business & Economics
ISBN : 9781849202954
SAGE has unparalleled depth in journal back lists in the field of organization studies, and publishes several of the top journals in the field, including Organization, Human Relations and Organization Studies. This four-volume set brings together over sixty of the key papers published in SAGE books and journals since the turn of the millennium, many of which are not easily available in traditional library holdings. Professor Stewart Clegg is widely recognised as a preeminent scholar of organization studies, and together with an international editorial board of ten renowned scholars in the field, has arranged this selection to help the reader better understand the developments in the field from different perspectives. Emphasis is placed on the ′history of the present′ of organization studies, with articles that discuss contemporary issues and foreshadow further developments in the field, across popular theoretical perspectives such as discourse analysis, institutional theory and complexity theory.
Author : Stephen Thompson
Publisher : John Wiley & Sons
Page : 188 pages
File Size : 54,6 Mb
Release : 2010-01-11
Category : Business & Economics
ISBN : 9780470678343
"...a book for every Canadian in a small or home-based business who is struggling with complex tax rules and regulations." —Dale Ennis, Canadian MoneySaver "...easy-going style and avoidance of the more mind-numbing details make for a solid primer on the perks and pitfalls of self-employment. The...one-sentence tips in the appendix are probably worth the price of admission alone." —Gordon Powers, The Globe and Mail "...one of the better books I've seen on the market for small-business owners and better yet, it's all Canadian content." —Linda A. Fox, The Toronto Sun As a small-business owner or a home-based entrepreneur, you have lots of questions about taxes, but very few answers. Fortunately for you, 167 Tax Tips for Canadian Small Business contains a wealth of tax planning advice and strategies to help you save on your business tax bill. So whether you want to do it yourself or reduce what you pay your accountant - not to mention the government - this is how you'll keep more money in your pocket, where it belongs. Packed with tax tips that will save you hundreds, or even thousands, of dollars year-round. Written in a question-and-answer format that's easy to understand, practical, and easy to apply. Features 167 "Tax Beaters" - quick-reference tips that highlight key points - plus three bonus tips to help you save even more! Explains how to save taxes in every aspect and at every stage of your business. Features a Year-Round Tax-Planning Calendar. Coverage includes: business start-up, corporate tax planning, GST/HST, deductibility of home and automobile expenses, what to do if you are audited by the Canada Revenue Agency, CPP and QPP deductions for self-employed entrepreneurs, and much more. The ultimate "tax coach" for every Canadian in a small or home-based business, this book will help you to beat the taxman at his own game!
Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 45,7 Mb
Release : 1987
Category : Corporations
ISBN : STANFORD:36105044083397
The 1987 tax reform package considered.
Author : Scott Dessain,Scott E. Fishman
Publisher : Academic Press
Page : 276 pages
File Size : 40,9 Mb
Release : 2016-10-05
Category : Medical
ISBN : 9780128092095
Preserving the Promise: Improving the Culture of Biotech Investment critically examines why most biotech startups fail, as they emerge from universities into an ecosystem that inhibits rather than encourages innovation. This "Valley of Death" squanders our public investments in medical research and with them, the promise of longer and healthier lives. The authors explicate the Translation Gap faced by early stage biotech companies, the result of problematic technology transfer and investment practices, and provide specific prescriptions for improving translation of important discoveries into safe and effective therapies. In Preserving the Promise, Dessain and Fishman build on their collective experience as company founders, healthcare investor (Fishman) and physician/scientist (Dessain). The book offers a forward-looking, critical analysis of "conventional wisdom" that encumbers commercialization practices. It exposes the self-defeating habits of drug development in the Valley of Death, that waste money and extinguish innovative technologies through distorted financial incentives. Explains why translation of biotech discovery into medicine succeeds so infrequently that it’s been dubbed the Valley of Death Uncovers specific decision-making strategies that more effectively align incentives, improving clinical and financial outcomes for investors, inventor/entrepreneurs, and patients Examines the critical, early stages of commercialization, where technology transfer offices and Angels act as gatekeepers to development, and where tension between short-term financial and long-term clinical aspirations sinks important technologies Deconstructs the forces driving biotech, recasts them in a proven conceptual framework, and offers practical guidance for making the system better
Author : OECD
Publisher : OECD Publishing
Page : 240 pages
File Size : 48,5 Mb
Release : 2017-04-06
Category : Electronic
ISBN : 9789264269385
This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.
Author : National Research Council,Institute of Medicine,Board on Children, Youth, and Families,Committee on the Science of Children Birth to Age 8: Deepening and Broadening the Foundation for Success
Publisher : National Academies Press
Page : 706 pages
File Size : 40,6 Mb
Release : 2015-07-23
Category : Social Science
ISBN : 9780309324885
Children are already learning at birth, and they develop and learn at a rapid pace in their early years. This provides a critical foundation for lifelong progress, and the adults who provide for the care and the education of young children bear a great responsibility for their health, development, and learning. Despite the fact that they share the same objective - to nurture young children and secure their future success - the various practitioners who contribute to the care and the education of children from birth through age 8 are not acknowledged as a workforce unified by the common knowledge and competencies needed to do their jobs well. Transforming the Workforce for Children Birth Through Age 8 explores the science of child development, particularly looking at implications for the professionals who work with children. This report examines the current capacities and practices of the workforce, the settings in which they work, the policies and infrastructure that set qualifications and provide professional learning, and the government agencies and other funders who support and oversee these systems. This book then makes recommendations to improve the quality of professional practice and the practice environment for care and education professionals. These detailed recommendations create a blueprint for action that builds on a unifying foundation of child development and early learning, shared knowledge and competencies for care and education professionals, and principles for effective professional learning. Young children thrive and learn best when they have secure, positive relationships with adults who are knowledgeable about how to support their development and learning and are responsive to their individual progress. Transforming the Workforce for Children Birth Through Age 8 offers guidance on system changes to improve the quality of professional practice, specific actions to improve professional learning systems and workforce development, and research to continue to build the knowledge base in ways that will directly advance and inform future actions. The recommendations of this book provide an opportunity to improve the quality of the care and the education that children receive, and ultimately improve outcomes for children.
Author : Anol Bhattacherjee
Publisher : CreateSpace
Page : 156 pages
File Size : 47,7 Mb
Release : 2012-04-01
Category : Science
ISBN : 1475146124
This book is designed to introduce doctoral and graduate students to the process of conducting scientific research in the social sciences, business, education, public health, and related disciplines. It is a one-stop, comprehensive, and compact source for foundational concepts in behavioral research, and can serve as a stand-alone text or as a supplement to research readings in any doctoral seminar or research methods class. This book is currently used as a research text at universities on six continents and will shortly be available in nine different languages.
