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Canada announces enhancements to scientific research and experimental development incentive program

|Tax Alerts, National/Federal Taxation, G ...|Canada
Canada

  • The Canadian government has announced enhancements to the federal scientific research and experimental development (SR&ED) tax incentive program.
  • The proposed enhancements will generally apply for tax years beginning after 15 December 2024.
  • This Alert highlights the key changes to the program, including the reinstatement of capital expenditures as eligible SR&ED expenditures.
 

On 13 December 2024, the federal government announced in a news release that the 2024 Fall Economic Statement …

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