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BOOK EXCERPT:
The purpose of this paper is to explore ways for members of the Association of Universities & Colleges of Canada to attract & obtain more funding for their research infrastructure by taking advantage of funding from the Canada Foundation for Innovation (CFI) and the federal & provincial scientific research & experimental development (SR&ED) tax incentives. The paper begins with an examination of the main types of external research funding and the tax treatment of such contributions under federal tax rules. Chapter 3 deals with partner contributions for the purpose of obtaining the corresponding funding from CFI, with a focus on how research funding from external contributors that may not be explicitly marked for research infrastructure can nonetheless become institutional funding eligible as partner funding. Chapter 4 provides various examples to illustrate the concepts discussed above. Chapter 5 canvasses the problematic area of contributions in kind by external contributors, a concern of both CFI and Revenue Canada. Appendices include: summaries of federal & provincial SR&ED tax incentives; an illustration of after-tax costs of research contributions; and copies of Revenue Canada publications on SR&ED expenditures.
Product Details :
Genre | : |
Author | : |
Publisher | : |
Release | : 1998 |
File | : 93 Pages |
ISBN-13 | : OCLC:933103487 |