Using R D Tax Incentives To Leverage Canada Foundation For Innovation Contributions

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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.

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Release : 1998
File : 93 Pages
ISBN-13 : OCLC:933103487


Measuring Innovation A New Perspective

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Measuring Innovation is a major step towards evidence-based innovation policy making. It complements traditional “positioning”-type indicators with ones that show how innovation is, or could be, linked to policy.

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Author : OECD
Publisher : OECD Publishing
Release : 2010-05-25
File : 130 Pages
ISBN-13 : 9789264059474


Commonwealth Universities Yearbook

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Genre : Education
Author :
Publisher :
Release : 1996
File : 1258 Pages
ISBN-13 : CORNELL:31924089539708


Innovation In Energy Technology Comparing National Innovation Systems At The Sectoral Level

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This report reviews efforts under way in a number of OECD countries to advance innovation in energy technology, with a particular focus on hydrogen fuel cells.

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Author : OECD
Publisher : OECD Publishing
Release : 2006-02-20
File : 318 Pages
ISBN-13 : 9789264014084


Educational Research And Innovation Educational Opportunity For All Overcoming Inequality Throughout The Life Course

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Equitable educational opportunities can help to promote long-lasting, inclusive economic growth and social cohesion. Successful education and skills policies can empower individuals to reach their full potential and enjoy the fruits of their labour, regardless of their circumstances at birth.

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Author : OECD
Publisher : OECD Publishing
Release : 2017-12-06
File : 136 Pages
ISBN-13 : 9789264287457


Between State And Market

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Between State and Market surveys and critiques the existing literature on charities law as well as the laws themselves. The authors offer policy prescriptions for the future of an increasingly vital sector of Canadian society. The first section of the book contains an overview of the charitable sector in Canada, a sociological review of altruism in different societies, a discussion of altruism in various philosophical and religious traditions, an economic analysis of "rational voluntarism," and an assessment of the relationship between the charitable sector and the welfare state. The second section contains five papers on the legal definition of charity, both general (the jurisprudence of the Federal Court of Appeal and a proposal for rethinking the concept of "public benefit"), and particular (the political purposes doctrine, religion as charity, and a commentary on the recent major Supreme Court decision on the meaning of charity). The third section deals with the tax status of charities: two papers evaluate the current tax credit system and one deals with the administration of charities by the Canada Customs and Revenue Agency. The final section contains essays on charities and commercial enterprise, on the regulation of fund-raising, and on needed reforms in non-profit corporation law. At a time when the federal government is about to embark on a wide range of policy initiatives to assist and regulate the non-profit sector, these essays are necessary reading for anyone concerned with the future of the charitable sector in Canada. Contributors include Neil Brooks (Osgoode Hall Law School), Cara Cameron (McGill), Bruce Chapman, Kevin Davis (Toronto), Abraham Drassinower (Toronto), David Duff (Toronto), Richard Janda (McGill), Will Kymlicka (Queen's), Andrée Lajoie (Montreal), Mayo Moran (Toronto), Charles-Maxime Panaccio (office of Mr Justice Charles Gonthier), Jim Phillips, Jane Allyn Piliavin (Wisconsin-Madison), David Sharpe (Attorney-General's Office, New York State), Lorne Sossin (Osgoode Hall Law School), David Stevens, and Jen-Chieh Ting (Academia Sinica). Jim Phillips is professor of law at the University of Toronto. Bruce Chapman is professor of law at the University of Toronto. David Stevens is professor of law at McGill University

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Genre : Business & Economics
Author : Kahanoff Foundation. Non-Profit Sector Research Initiative
Publisher : McGill-Queen's Press - MQUP
Release : 2001
File : 614 Pages
ISBN-13 : 0773521127


House Of Commons Debates Official Report

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Genre : Canada
Author : Canada. Parliament. House of Commons
Publisher :
Release : 2007
File : 706 Pages
ISBN-13 : OSU:32435079319679


Oecd Regional Development Studies Implications Of Remote Working Adoption On Place Based Policies A Focus On G7 Countries

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COVID-19 has accelerated the digitalisation of working and social interactions. Global lockdowns to contain the pandemic have forced firms and workers to perform a wide range of daily functions through virtual means. This has led to greater uptake and acceptance of remote working, which will likely remain in the post-pandemic scenario.

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Author : OECD
Publisher : OECD Publishing
Release : 2021-06-22
File : 125 Pages
ISBN-13 : 9789264930650


Directory Of Research Grants 2008

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It was the 50s and life was simple, until September 25, 1954. That was the night that would be etched in the memory of the citizens of Stanfield, Massachusetts. The Chief of Police described the brutal savagery of the double homicide as "the most atrocious crime in the history of the city." A fourteen-year-old girl, and the four-year-old boy in her care were murdered at the hands of a deranged, depraved killer. A Thread of Evidence places the reader at the scene of the crime, an eye witness to the senseless stabbing of two innocent children. With a piece of crochet thread as their only clue, the entire police department, lead by detectives Steven Logan and Raymond Gage, scour the city in search of a maniacal savage. When all tips and leads have been exhausted, they review all evidence. They come back to the thread. The only real evidence. With tenacity and perseverance of Logan and Gage the killer is apprehended. The reader experiences the twists and turns of the investigation, and ultimately occupies a reserved seat in the Superior Court as the trial proceedings commence. A Thread of Evidence has been written as fiction, but inspired by an actual event. Fifty years later, it remains etched in the minds of all who had lived in the area. The author has researched court records, newspapers, interviewed neighbors, police and has drawn on personal recollections of the crime. The story has been recounted over and over and to this day, it continues to be discussed. A Thread of Evidence is a compelling account of superb detective work, and unprecedented dedication of an entire police department.

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Genre : Business & Economics
Author : Schoolhouse Partners Llc
Publisher : AuthorHouse
Release : 2008-05
File : 594 Pages
ISBN-13 : 9781434384485


Journal Of The House Of Representatives Of The United States

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Some vols. include supplemental journals of "such proceedings of the sessions, as, during the time they were depending, were ordered to be kept secret, and respecting which the injunction of secrecy was afterwards taken off by the order of the House."

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Genre : Legislation
Author : United States. Congress. House
Publisher :
Release : 2012
File : 1772 Pages
ISBN-13 : STANFORD:36105131843638