This presentation walks you through the Scientific Research and Experimental Development (SR&ED) tax credits program. This is a Federal Tax incentive program for Innovation administered by the Canada Revenue Agency (CRA).
Everything You Need to Know to Claim SR&ED Tax CreditsBoast Capital
This webinar was hosted by Boast Capital on April 23, 2014. The following slides cover:
-SR&ED Overview
-Industry Examples
-Recoverable Amounts & Qualifying Expenditures
-Program Changes
-Financial & Technical Tracking
-Timeframe for Claiming
-CRA Reviews
-About Boast Capital
If you have any questions or would like further clarification about the tax credit program, please email us at info@boastcapital.com or visit our website for more info: www.boastcapital.com
- YRC Worldwide reported record revenue and operating income for 2005, with adjusted EPS of $5.28, up 33% from 2004.
- For Q4 2005, revenue was $2.48 billion, up 40% from Q4 2004, with adjusted operating income of $152 million, up 42% from Q4 2004.
- Segment highlights included record revenue and operating income for Yellow Transportation and improved operating ratios for Roadway Express and YRC Regional Transportation.
- For 2006, the company expects EPS between $6.15-$6.30 and consolidated revenue of about $10 billion.
Tracxn - Norway Tech - Top Business Models - Feb 2021Tracxn
We are back with our latest report on top Business Models in based on Tracxn's proprietary taxonomy rebrand.ly/n73uabk
Get our free reports on geo of your interest to your mailbox regularly
This document provides an agenda and overview for the Annual General Meeting of Shareholders of Thermal Energy International, an innovative technology company. The agenda includes remarks from the Chairman, voting on election of directors and appointment of auditors, and a management presentation on the company's financial performance, market changes, strategic review, and investor relations activities over the past year. Key points from the management presentation include growing revenue and order backlog, a strong cash position, an extensive suite of proprietary solutions, a focus on large multinational customers, and signs that business is recovering from impacts of the pandemic.
This document provides information about trade data sources and quality in Egypt. It discusses:
- Export and import data sources, which include customs documents and declarations
- Export data quality is high as the export process is short, but import data may change significantly due to inspection times
- Differences in trade data can arise from using different sources and methodologies
4Q17/2017 Results Presentation - CPFL EnergiaCPFL RI
This document provides an overview of 4Q17/2017 results for an unnamed company. Some key highlights include:
- Net income increased 35.3% in 4Q17 and 39.9% for 2017. EBITDA also increased significantly.
- Sales increased in the company's concession area due to higher demand and acquisitions.
- Investments totaled R$694 million in 4Q17 and R$2.6 billion in 2017 to expand and maintain infrastructure.
- Generation performance was impacted by lower reservoir levels and wind generation below expectations.
Calix reported its Q4 2017 financial results, which were mostly in line with guidance. Revenue was $137.9 million, near the guidance range of $140-145 million. Gross margin was 36.8%, in the guidance range. Operating expenses were $58.5 million, excluding items like stock-based compensation. Net loss per share was ($0.15), near the guidance range of ($0.15)-($0.10). For Q1 2018, Calix expects revenue of $102-108 million, gross margin of 39-41%, and net loss per share of ($0.20)-($0.16).
The document summarizes projections from the Congressional Budget Office (CBO) and the White House Office of Management and Budget (OMB) on revenues, spending, deficits, and debt under current law and the President's budget. It shows that:
- Revenues have averaged 17.4% of GDP over the past 50 years while spending has averaged 20.1%, leading to growing budget deficits and debt levels.
- Under current policies, debt is projected to continue rising to over 80% of GDP by 2025 according to CBO and OMB estimates.
- The President's budget proposes new initiatives, tax cuts, and health care and other reforms aimed at stabilizing the debt slightly below current levels through 2025
Everything You Need to Know to Claim SR&ED Tax CreditsBoast Capital
This webinar was hosted by Boast Capital on April 23, 2014. The following slides cover:
-SR&ED Overview
-Industry Examples
-Recoverable Amounts & Qualifying Expenditures
-Program Changes
-Financial & Technical Tracking
-Timeframe for Claiming
-CRA Reviews
-About Boast Capital
If you have any questions or would like further clarification about the tax credit program, please email us at info@boastcapital.com or visit our website for more info: www.boastcapital.com
- YRC Worldwide reported record revenue and operating income for 2005, with adjusted EPS of $5.28, up 33% from 2004.
- For Q4 2005, revenue was $2.48 billion, up 40% from Q4 2004, with adjusted operating income of $152 million, up 42% from Q4 2004.
- Segment highlights included record revenue and operating income for Yellow Transportation and improved operating ratios for Roadway Express and YRC Regional Transportation.
- For 2006, the company expects EPS between $6.15-$6.30 and consolidated revenue of about $10 billion.
Tracxn - Norway Tech - Top Business Models - Feb 2021Tracxn
We are back with our latest report on top Business Models in based on Tracxn's proprietary taxonomy rebrand.ly/n73uabk
Get our free reports on geo of your interest to your mailbox regularly
This document provides an agenda and overview for the Annual General Meeting of Shareholders of Thermal Energy International, an innovative technology company. The agenda includes remarks from the Chairman, voting on election of directors and appointment of auditors, and a management presentation on the company's financial performance, market changes, strategic review, and investor relations activities over the past year. Key points from the management presentation include growing revenue and order backlog, a strong cash position, an extensive suite of proprietary solutions, a focus on large multinational customers, and signs that business is recovering from impacts of the pandemic.
This document provides information about trade data sources and quality in Egypt. It discusses:
- Export and import data sources, which include customs documents and declarations
- Export data quality is high as the export process is short, but import data may change significantly due to inspection times
- Differences in trade data can arise from using different sources and methodologies
4Q17/2017 Results Presentation - CPFL EnergiaCPFL RI
This document provides an overview of 4Q17/2017 results for an unnamed company. Some key highlights include:
- Net income increased 35.3% in 4Q17 and 39.9% for 2017. EBITDA also increased significantly.
- Sales increased in the company's concession area due to higher demand and acquisitions.
- Investments totaled R$694 million in 4Q17 and R$2.6 billion in 2017 to expand and maintain infrastructure.
- Generation performance was impacted by lower reservoir levels and wind generation below expectations.
Calix reported its Q4 2017 financial results, which were mostly in line with guidance. Revenue was $137.9 million, near the guidance range of $140-145 million. Gross margin was 36.8%, in the guidance range. Operating expenses were $58.5 million, excluding items like stock-based compensation. Net loss per share was ($0.15), near the guidance range of ($0.15)-($0.10). For Q1 2018, Calix expects revenue of $102-108 million, gross margin of 39-41%, and net loss per share of ($0.20)-($0.16).
The document summarizes projections from the Congressional Budget Office (CBO) and the White House Office of Management and Budget (OMB) on revenues, spending, deficits, and debt under current law and the President's budget. It shows that:
- Revenues have averaged 17.4% of GDP over the past 50 years while spending has averaged 20.1%, leading to growing budget deficits and debt levels.
- Under current policies, debt is projected to continue rising to over 80% of GDP by 2025 according to CBO and OMB estimates.
- The President's budget proposes new initiatives, tax cuts, and health care and other reforms aimed at stabilizing the debt slightly below current levels through 2025
Thermal Energy International reported strong financial results for the second quarter and first half of fiscal year 2020. Revenue and profits increased significantly compared to the same periods last year. The order backlog also increased substantially. Recent large orders were received from several global companies across industries. Thermal Energy International is positioned for continued growth due to the large market opportunity, established sales platform, proprietary product offerings, and growing team and global presence.
- CPFL reported a 15.9% increase in EBITDA and 74.2% increase in net income for 2018 compared to 2017. Key drivers included tariff adjustments, lower debt costs, and compensation agreements.
- Energy sales grew 1.2% in 4Q18 and 2.5% for 2018, led by increases in the residential and industrial classes.
- CPFL Renováveis anticipated the commercial start-up of the Boa Vista II SHPP in November 2018 and won projects in the A-6 auction.
- Net revenue for the first quarter of fiscal year 2018 was $576 million, a 3% increase from the previous year's first quarter. Earnings per share excluding special items was $0.60, a 24% increase.
- Trailing twelve months free cash flow was $819 million, representing 35% of trailing twelve month revenue.
- Guidance for the second quarter of fiscal year 2018 estimates revenue of $600-640 million and earnings per share excluding special items of $0.61-0.67.
Management presentation from Thermal Energy International's 2020 Annual General Meeting of Shareholders. Provides a summary of the results of phases 1 & 2 of the Company's strategic plan; our efforts to mitigate the impacts of the COVID-19 global pandemic; highlights our digital transformation initiatives; and reviews our fiscal 2020 year-end and fiscal 2021 First Quarter financial results.
- BR Properties reported strong financial and operating results for 3Q13, with net revenues increasing 41% and adjusted EBITDA up 47% compared to 3Q12.
- The company completed the sale of 3 assets for R$482 million at an average cap rate of 8.5%, reducing its loan-to-value ratio.
- Leasing spreads remained positive at 1.7% on average for the quarter, and financial and physical vacancy dropped to 9.7% and 4.9%, respectively, excluding recently delivered properties.
- BR Properties continues to improve its balance sheet, lowering its net debt to adjusted EBITDA ratio to 5.2x and extending its debt maturity profile.
- Maxim Integrated updated its business model to target revenue growth of 50% above market levels annually through focus on key markets like automotive, industrial, and data centers.
- The financial model update includes targets of 67-70% gross margin, operating expenses growing at less than half the revenue rate, and over 35% free cash flow margin.
- Maxim expects long term growth above market levels in automotive and industrial, and at market levels for communications and data centers. The updates aim to drive higher profitability and return more cash to shareholders.
Service vs Sales: Driving Loyalty through EngagementDerek Martin
Derek F Martin discusses American Express' approach to customer service called Relationship Care. Relationship Care focuses on building long-term relationships with customers rather than individual transactions. It emphasizes empathy, empowering employees, and creating a culture where customers feel valued. American Express measures the success of Relationship Care by whether customers would recommend the company to a friend. Relationship Care is intended to provide American Express a competitive advantage over competitors who focus only on efficiency and cost reduction.
This document provides information about works contracts under VAT. It defines works contracts and provides examples. It explains the two methods to compute tax - determining sale price of goods or composition scheme. It provides details on calculating sale price of goods, fixed percentage deductions, and composition rates. It also discusses ongoing works contracts, set off rules, tax invoices, interstate contracts, TDS requirements, and important court judgements.
The document discusses international sales and services contracts. It provides an overview of the typical structure of international business contracts, including headings, parties, clauses, and signatures. It also describes common clauses used in international contracts such as exemption, indemnity, warranty, and penalty clauses. Additionally, the document discusses fundamentals of international private law, applicable law, jurisdiction, and the recognition and enforcement of foreign court rulings and arbitral awards. It provides information on the United Nations Convention on Contracts for the International Sale of Goods and regulations in the European Union that govern applicable law, competent courts, and recognition across borders.
This document discusses various aspects of international sale contracts including:
- Contracts can be between buyers and sellers in different countries using foreign currency
- Contracts can be short or long-term for exports, imports, re-exports, or transshipments
- Contracts can be written, oral, or default according to the 1980 Vienna Convention
- Written contracts typically include terms covering goods, quality, quantity, price, shipment, payment, packaging, warranty, penalties, insurance, force majeure, claims, and arbitration.
The document discusses key considerations for international commercial agreements when counterparties are located in different countries. It notes that while 90% of terms may be the same as domestic agreements, additional terms are needed to address differences in legal systems, payment concerns, and cross-border logistics. Key issues that must be resolved include contract language, governing law, payment terms, transportation, and enforcement. The document provides guidance on topics like currency risk, taxes, warranties, force majeure, and compliance with export laws and regulations.
This presentations discusses the finer aspects of how VAT was being levied on Works contract. And the controversies related to the judgement of Gannon Dunkerly, options available for deductions under VAT for composite contracts
The document discusses key aspects of contracts for the sale of goods under Pakistani law. It defines a contract of sale of goods and outlines the essential elements, which include: 1) a valid contract, 2) two parties (buyer and seller), 3) transfer of property/ownership, 4) goods as the subject matter, and 5) a price. It also distinguishes between sale and agreement to sell, and describes different types of goods. Further, it explains the differences between conditions and warranties in contracts for sale, and how implied conditions and warranties can also apply.
(i) A contract of sale is an agreement where the seller transfers ownership of movable goods to the buyer for a price.
(ii) It requires two parties, goods as the subject matter, transfer of property, and a price to be valid.
(iii) The contract can be for existing goods or future goods, and includes conditions, warranties, and the doctrine of caveat emptor (let the buyer beware), with exceptions for misrepresentation, unmerchantability, or unfitness of goods.
This document provides an overview of key concepts relating to contracts for the sale of goods under Indian law. It begins with an introduction to the Sale of Goods Act of 1930 and then covers general principles such as the definition of a contract of sale and the distinction between a sale and agreement to sell. It also discusses essential elements, types of goods, transfer of ownership, and risks related to perishing or damaged goods. The document then addresses concepts like price, rights of unpaid sellers, conditions and warranties, and concludes with a section on auction sales.
The document summarizes the key impacts of the recent tax reform on manufacturers. Some of the major effects include:
1) Increased deductions for capital expenditures like Section 179 and bonus depreciation that allow for faster write-offs.
2) Lower corporate tax rates of 21% but individuals still face rates up to 37% so pass-through entities need to consider the new 20% Section 199A deduction.
3) The Section 199 domestic production deduction was repealed but a new 20% Section 199A deduction provides tax savings for certain business owners.
Original air date: Dec. 6, 2017
Rebroadcast and recording info at http://www.mhmcpa.com
The research and experimentation credit recently was enhanced to give small businesses greater access to its benefits. Eligible small businesses can now elect to offset their liability for AMT or payroll tax with research credits, where many payroll tax returns filed in the fourth quarter of 2017 will first see these credit claims.
As we explore many of the activities that qualify small businesses to the research credit, we will also review the eligibility criteria for the payroll tax offset, as well as the manner in which the payroll tax offset works for employers using PEOs to lease employees.
This document provides an overview of Canada's Federal Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. It discusses who benefits from the program, how the program works through examples, what activities qualify, common issues small businesses face in preparing claims, and recent changes made to the program. The SR&ED program provides tax credits and incentives to Canadian businesses conducting research and development. It aims to promote innovation and technology adoption, especially among small and medium-sized enterprises.
This presentation discusses the role of corporate taxation in terms of taxation policies for a country. The presentation will show flow taxation as well as how corporation contribute payroll taxes, GST, etc to government taxation. It is taxation that funds program spending.
The presentation touches on various tax refund programs and grants for companies dealing with technology: SR&ED, OIDMTC, IRAP, Youth IRAP, SBIP and others.
Thermal Energy International reported strong financial results for the second quarter and first half of fiscal year 2020. Revenue and profits increased significantly compared to the same periods last year. The order backlog also increased substantially. Recent large orders were received from several global companies across industries. Thermal Energy International is positioned for continued growth due to the large market opportunity, established sales platform, proprietary product offerings, and growing team and global presence.
- CPFL reported a 15.9% increase in EBITDA and 74.2% increase in net income for 2018 compared to 2017. Key drivers included tariff adjustments, lower debt costs, and compensation agreements.
- Energy sales grew 1.2% in 4Q18 and 2.5% for 2018, led by increases in the residential and industrial classes.
- CPFL Renováveis anticipated the commercial start-up of the Boa Vista II SHPP in November 2018 and won projects in the A-6 auction.
- Net revenue for the first quarter of fiscal year 2018 was $576 million, a 3% increase from the previous year's first quarter. Earnings per share excluding special items was $0.60, a 24% increase.
- Trailing twelve months free cash flow was $819 million, representing 35% of trailing twelve month revenue.
- Guidance for the second quarter of fiscal year 2018 estimates revenue of $600-640 million and earnings per share excluding special items of $0.61-0.67.
Management presentation from Thermal Energy International's 2020 Annual General Meeting of Shareholders. Provides a summary of the results of phases 1 & 2 of the Company's strategic plan; our efforts to mitigate the impacts of the COVID-19 global pandemic; highlights our digital transformation initiatives; and reviews our fiscal 2020 year-end and fiscal 2021 First Quarter financial results.
- BR Properties reported strong financial and operating results for 3Q13, with net revenues increasing 41% and adjusted EBITDA up 47% compared to 3Q12.
- The company completed the sale of 3 assets for R$482 million at an average cap rate of 8.5%, reducing its loan-to-value ratio.
- Leasing spreads remained positive at 1.7% on average for the quarter, and financial and physical vacancy dropped to 9.7% and 4.9%, respectively, excluding recently delivered properties.
- BR Properties continues to improve its balance sheet, lowering its net debt to adjusted EBITDA ratio to 5.2x and extending its debt maturity profile.
- Maxim Integrated updated its business model to target revenue growth of 50% above market levels annually through focus on key markets like automotive, industrial, and data centers.
- The financial model update includes targets of 67-70% gross margin, operating expenses growing at less than half the revenue rate, and over 35% free cash flow margin.
- Maxim expects long term growth above market levels in automotive and industrial, and at market levels for communications and data centers. The updates aim to drive higher profitability and return more cash to shareholders.
Service vs Sales: Driving Loyalty through EngagementDerek Martin
Derek F Martin discusses American Express' approach to customer service called Relationship Care. Relationship Care focuses on building long-term relationships with customers rather than individual transactions. It emphasizes empathy, empowering employees, and creating a culture where customers feel valued. American Express measures the success of Relationship Care by whether customers would recommend the company to a friend. Relationship Care is intended to provide American Express a competitive advantage over competitors who focus only on efficiency and cost reduction.
This document provides information about works contracts under VAT. It defines works contracts and provides examples. It explains the two methods to compute tax - determining sale price of goods or composition scheme. It provides details on calculating sale price of goods, fixed percentage deductions, and composition rates. It also discusses ongoing works contracts, set off rules, tax invoices, interstate contracts, TDS requirements, and important court judgements.
The document discusses international sales and services contracts. It provides an overview of the typical structure of international business contracts, including headings, parties, clauses, and signatures. It also describes common clauses used in international contracts such as exemption, indemnity, warranty, and penalty clauses. Additionally, the document discusses fundamentals of international private law, applicable law, jurisdiction, and the recognition and enforcement of foreign court rulings and arbitral awards. It provides information on the United Nations Convention on Contracts for the International Sale of Goods and regulations in the European Union that govern applicable law, competent courts, and recognition across borders.
This document discusses various aspects of international sale contracts including:
- Contracts can be between buyers and sellers in different countries using foreign currency
- Contracts can be short or long-term for exports, imports, re-exports, or transshipments
- Contracts can be written, oral, or default according to the 1980 Vienna Convention
- Written contracts typically include terms covering goods, quality, quantity, price, shipment, payment, packaging, warranty, penalties, insurance, force majeure, claims, and arbitration.
The document discusses key considerations for international commercial agreements when counterparties are located in different countries. It notes that while 90% of terms may be the same as domestic agreements, additional terms are needed to address differences in legal systems, payment concerns, and cross-border logistics. Key issues that must be resolved include contract language, governing law, payment terms, transportation, and enforcement. The document provides guidance on topics like currency risk, taxes, warranties, force majeure, and compliance with export laws and regulations.
This presentations discusses the finer aspects of how VAT was being levied on Works contract. And the controversies related to the judgement of Gannon Dunkerly, options available for deductions under VAT for composite contracts
The document discusses key aspects of contracts for the sale of goods under Pakistani law. It defines a contract of sale of goods and outlines the essential elements, which include: 1) a valid contract, 2) two parties (buyer and seller), 3) transfer of property/ownership, 4) goods as the subject matter, and 5) a price. It also distinguishes between sale and agreement to sell, and describes different types of goods. Further, it explains the differences between conditions and warranties in contracts for sale, and how implied conditions and warranties can also apply.
(i) A contract of sale is an agreement where the seller transfers ownership of movable goods to the buyer for a price.
(ii) It requires two parties, goods as the subject matter, transfer of property, and a price to be valid.
(iii) The contract can be for existing goods or future goods, and includes conditions, warranties, and the doctrine of caveat emptor (let the buyer beware), with exceptions for misrepresentation, unmerchantability, or unfitness of goods.
This document provides an overview of key concepts relating to contracts for the sale of goods under Indian law. It begins with an introduction to the Sale of Goods Act of 1930 and then covers general principles such as the definition of a contract of sale and the distinction between a sale and agreement to sell. It also discusses essential elements, types of goods, transfer of ownership, and risks related to perishing or damaged goods. The document then addresses concepts like price, rights of unpaid sellers, conditions and warranties, and concludes with a section on auction sales.
The document summarizes the key impacts of the recent tax reform on manufacturers. Some of the major effects include:
1) Increased deductions for capital expenditures like Section 179 and bonus depreciation that allow for faster write-offs.
2) Lower corporate tax rates of 21% but individuals still face rates up to 37% so pass-through entities need to consider the new 20% Section 199A deduction.
3) The Section 199 domestic production deduction was repealed but a new 20% Section 199A deduction provides tax savings for certain business owners.
Original air date: Dec. 6, 2017
Rebroadcast and recording info at http://www.mhmcpa.com
The research and experimentation credit recently was enhanced to give small businesses greater access to its benefits. Eligible small businesses can now elect to offset their liability for AMT or payroll tax with research credits, where many payroll tax returns filed in the fourth quarter of 2017 will first see these credit claims.
As we explore many of the activities that qualify small businesses to the research credit, we will also review the eligibility criteria for the payroll tax offset, as well as the manner in which the payroll tax offset works for employers using PEOs to lease employees.
This document provides an overview of Canada's Federal Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. It discusses who benefits from the program, how the program works through examples, what activities qualify, common issues small businesses face in preparing claims, and recent changes made to the program. The SR&ED program provides tax credits and incentives to Canadian businesses conducting research and development. It aims to promote innovation and technology adoption, especially among small and medium-sized enterprises.
This presentation discusses the role of corporate taxation in terms of taxation policies for a country. The presentation will show flow taxation as well as how corporation contribute payroll taxes, GST, etc to government taxation. It is taxation that funds program spending.
The presentation touches on various tax refund programs and grants for companies dealing with technology: SR&ED, OIDMTC, IRAP, Youth IRAP, SBIP and others.
Management presentation from Thermal Energy International's 2018 Annual General Meeting of Shareholders. Provides highlights of recent growth initiatives and the growth strategy going forward
The document summarizes Thermal Energy International's annual general meeting of shareholders on November 19, 2019. It provides an agenda for the meeting, lists nominated board members and auditors, and presents financial results and strategic growth plans. Key points include record revenue and profits in fiscal year 2019 and first quarter 2020, a growing order backlog, and strategic investments made over the last two years to expand the business through new products, marketing, team growth and corporate accounts.
Innovation Funding Lunch & Learn May 13, 2014Boast Capital
Boast Capital recently held an Innovation Funding Lunch & Learn with support from Calgary Economic Development.
We covered the following Innovation Funding programs:
-Scientific Research & Experimental Development (SR&ED) Tax Credits
-TECTERRA’s Geomatics Funding Programs
-National Research Council’s Industrial Research Assistance Program (IRAP)
-Mitacs’ Research Internships
Uct investor presentation october 2016Ultracleanir
The document provides an investor presentation for a company in the semiconductor capital equipment industry. Some key points:
- Revenue in Q3 2016 was $146M, up 12.6% from the previous quarter, with GAAP EPS of $0.08 and non-GAAP EPS of $0.17.
- Spending on semiconductor wafer equipment is expected to continue recovering as chipmakers invest in new nodes.
- The company provides design, engineering, manufacturing and turnkey solutions across the semiconductor manufacturing process.
- It aims to outperform industry growth through strategic investments and delivering value to customers.
- The document provides an overview of Intuit, including forward-looking statements and metrics. It discusses Intuit's strategy to win with QuickBooks Online, accountants, and TurboTax Online and Mobile.
- Key goals include accelerating QuickBooks Online customer growth, increasing the number of accountants using Intuit's tax and accounting solutions, and growing Intuit's online/mobile share versus rivals in the tax preparation market.
- Intuit aims to expand its total addressable market by entering new markets with QuickBooks and addressing small businesses and self-employed individuals worldwide.
Positioning You for Success in A VUCA World - members only Professional Issues Update in an interactive townhall format.
Welcome to the new normal or the "VUCA" world as it has been called. VUCA stands for Volatility, Uncertainty, Complexity, Ambiguity. How can you position yourself for success in this VUCA world. Come hear MACPA CEO Tom Hood talk about how to deal with this VUCA world and how to keep your L>C. Tom will cover the latest trends and issues facing the CPA Profession including private company financial reporting, cloud computing, getting past the generational issues, CPA firm of the future and CFO of the future. Tom will cover the latest developments from Washington to Annapolis. Attendees will come away with a personalized action plan to ride the waves of change.
This is the pitch deck we used at Duco in 2018 for a $28bn Series B equity fund raise, when Duco was still relatively small.
Duco is a SaaS company that provides data integrity solution in Financial Services, Insurance and elsewhere.
In Canada, tax is paid at both federal and provincial (i.e. state) levels of government.
Both the federal government and most provincial governments provide funding for scientific and technological R&D through a system of tax credits.
The official title of this system of R&D tax credits is the Scientific Research & Experimental Development tax credit abbreviated SR&ED.
The SR&ED program is administrated by the Canada Revenue Agency abbreviated CRA.
All taxpayers anywhere in Canada are eligible to receive R&D tax credits at the federal level. Eligibility for R&D tax credits at the provincial level is predicated on two considerations; First the province must have an R&D credit and second, you must be a taxpayer in that province.
In addition to being done by a Canadian taxpayer, the R&D work must be done in Canada.
This document provides an overview and discussion of Advanced Emissions Solutions' 2015 financial results and strategic priorities. Key points include: revenues increased due to completing emissions control equipment contracts; earnings from the refined coal segment were lower due to capital expenditures to expand operations; and a strategic review is underway to explore options for the emissions control segment while aggressively executing on cost containment initiatives. The company aims to substantially reduce costs while building momentum in attracting new tax equity investors for refined coal facilities.
This document provides an overview and discussion of Advanced Emissions Solutions' 2015 financial results and strategic priorities. Key points include: revenues increased due to completing emissions control equipment contracts; earnings from the refined coal segment were lower due to capital expenditures to expand operations; and a strategic review is underway to explore options for the emissions control segment while aggressively executing on cost containment initiatives. The company aims to substantially progress in attracting new tax equity investors for refined coal facilities by the end of 2016.
SR&ED (Scientific Research and Experimental Development) Tax Credits 101Boast Capital
This document summarizes an SR&ED tax credit automation software called Boast.AI. It helps companies automate their SR&ED claims to increase refunds while reducing time and audit risk. Boast's team of experts and proprietary software gather a company's technical and financial data to identify, categorize and track eligible R&D projects. This leads to larger claims and refunds for less effort than doing it manually. The document provides an overview of SR&ED benefits and qualification criteria for Canadian companies claiming refundable tax credits for research and development expenditures.
This document provides an investor presentation for a company in August 2016. It begins with safe harbor statements noting that some statements in the presentation are forward-looking and subject to risks and uncertainties. It then discusses non-GAAP financial measures used by management to evaluate performance. The presentation provides an overview of the company as a global leader in designing, engineering and manufacturing critical modules for the semiconductor capital equipment industry. It highlights the company's capabilities, customers, markets served and financial performance.
12 Step Community Led Growth Playbook - Lloyed LoboBoast Capital
Community-led growth is taking center stage at organizations across all industries. With traditional marketing techniques reaching a saturation point and product features appearing to differ very little, a thriving community can become your single greatest asset by acting as a force multiplier for your business and also enabling you to stand out in a fragmented market.
However, building and nurturing a community takes time - relationships cannot be an afterthought. When put front and center, a community can be a great acquisition channel, product feedback mechanism, brand differentiator, and retention lever.
In this session, Lloyed Lobo, Cofounder of Boast.AI shares how they were able to bootstrap to 8 figures in revenue by building a community of +100k people called Traction and the key lessons learned along the way.
Specifically, Lloyed covers:
- Audience vs community, what is the difference
- Getting your community started, bringing people together, and seeding it at the beginning
- How to ensure your community sticks and sustains for the long haul
- The most impactful way to add new members
- Unique strategies and tactics to keep the community engaged and drive interpersonal connections between members
- The key metrics for community success
- Tools to manage the community
Bio below
Lloyed is the Co-founder of Boast.AI fintech platform that automates access to billions in R&D tax credits and government funding to help innovative companies fuel their growth. Boast.AI was bootstrapped to 8 figures in revenue before it raised a $30 CAD Series A and launched a $100M debt fund to finance R&D.
Lloyed also runs Traction, a community of +100k innovators where leaders from the fastest growing companies share learnings on building, growing, and scaling companies via weekly webinars, regular meetups, and conferences.
Lloyed has been covered in Forbes, TechCrunch, Fox Business, SF Biz Journals, and VentureBeat. He has also been a speaker at top conferences and podcasts including SaaStr, Entrepreneurs on Fire, Mixergy, 1Mby1M, and Marketing School.
- LinkedIn: https://www.linkedin.com/in/lloyedlobo/
- Website: https://tractionconf.io
- YouTube: https://www.youtube.com/c/TractionConf/videos.
- Spotify: https://open.spotify.com/show/6twRL8X8D4CQq9yaazkvuM
- Apple: https://podcasts.apple.com/us/podcast/traction/id1595806788
R&D Tax Credits - How To Get $250,000 From The IRS For Your Product DevelopmentBoast Capital
Each year the US government provides over 10 billion dollars to businesses for developing new or improving existing technologies, products and materials under the R&D tax credit program.
The program can be complicated to navigate. This presentation aims to unravel the mystery. Specifically you will learn:
-What qualifies for R&D tax credits,
-How much can you get back from the government,
-How can you utilize the tax credits,
-What are the filing and documentation requirements,
-What are the risks involved.
Canadian Grants: A Crash Course in Non-Dilutive FundingBoast Capital
Learn about the different government funding programs in Canada so you can grow your business without giving up the equity you worked so hard to build.
A Crash Course in Canadian Non-Dilutive FundingBoast Capital
This document provides an overview of various types of non-dilutive funding programs available in Canada for technology companies. It discusses programs from Futurpreneur, IRAP, MITACS, Alberta Innovates, TECTERRA, BCIP, SDTC, and bridge financing. The document outlines when each program can be accessed, eligibility requirements, funding amounts, and how SR&ED tax credits can be leveraged along with certain programs. It aims to help companies understand options for accessing non-dilutive capital at different stages from business plan through commercialization.
Two Ways To Skip a VC Round With Alternative Funding Boast Capital
Many entrepreneurs assume that VC is the only way get the kind of funding they need. The truth is only 1% of U.S. startups get VC funding. And for many young companies, spending months to raise venture capital and dilute equity early can be detrimental to the business. Skipping a round of equity financing preserves founders' wealth in the long run and helps them maintain control of the business.
In this webinar, BJ Lackland, CEO of Lighter Capital and Lloyed Lobo, Co-founder of Boast Capital will share two alternative funding methods that can help you extend runway and grow without diluting the equity you worked so hard to build.
In this 45 minutes webinar we will cover:
- Why it's beneficial to skip a round
- What are some alternative funding methods to traditional VCs
- Q&A
Everything You Need to Know About US R&D Tax CreditsBoast Capital
Each year the US government provides over 10 billion dollars to businesses for developing new or improving existing technologies, products and materials under the R&D tax credit program.
The program can be complicated to navigate. This presentation aims to unravel the mystery. Specifically you will learn:
-What qualifies for R&D tax credits,
-How much can you get back from the government,
-How can you utilize the tax credits,
-What are the filing and documentation requirements,
-What are the risks involved.
Everything You Need to Know to Claim & Finance Your R&D Tax CreditsBoast Capital
Boast and Espresso have teamed up to host a webinar titled “Everything You Need to Know to Claim for, and Finance Your SR&ED Tax Credits”. During this webinar we will cover what type of work technically qualifies for the program, the types of expenditures that you can recover, as well as the potential returns you could receive. Espresso Capital will also speak about different financing options available to be able to realize your SR&ED return in a timely manner.
Smooth Operator – Managing an Operating Business SuccessfullyBoast Capital
You have founded your company and raised capital. Now it is time to operate your business. What are the legal aspects that you need to pay attention to? This webinar covers the knowledge and tools you need to make decisions and manage your business successfully.
Corporate Finance for Early & Growth Stage CompaniesBoast Capital
This document provides an overview and agenda for a presentation on corporate finance for early and growth stage companies. The presentation will cover topics such as shareholder loans, debt versus equity, capital structure considerations, employee incentives, the regulatory framework, non-institutional financings, and institutional private equity. It emphasizes that successful startups utilize multiple types and sources of capital and carefully manage their capital structure. The presentation aims to help companies understand key questions around financing and capitalization.
Building Blocks: Structuring & Organizing Your Company Boast Capital
Selecting the right legal structure is one of the most important decisions you will make when starting and growing a business. Not only will this decision have an impact on how much you pay in taxes, it will affect the amount of paperwork your business is required to do, the personal liability you face and your ability to raise money, go public, or exit.
When structuring your company, one size does not fit all. There are several factors to consider, such as initial shareholders, classes of shares, vesting, industry, growth plan, finance plan, etc. which will be covered in this webinar. Specifically you will learn:
-Types of Business Entities – impact of CCPC vs. Non-CCPC
-The Founders’ Prenup – Shareholder Agreements
-Directors & Officers – roles, obligations and liabilities
-Shareholders – rights and risks
Everything You Need to Know About IRAP FundingBoast Capital
NRC’s Industrial Research Program (IRAP) provides technical and business innovation advising, financial assistance, and industry connections to over 10,000 SMEs annually. Known as one of Canada’s best funding programs, IRAP offers financial assistance under 4 subprograms. This presentation covers:
-What is IRAP and what funding opportunities are available
-Who is eligible and what qualifies
-How to prepare a successful IRAP claim
-New updates and deadlines
-How it works with the SR&ED program
How to Use Documentation & Time Tracking to Maximize Your SR&ED ClaimsBoast Capital
This document outlines the key requirements for claiming Scientific Research and Experimental Development (SR&ED) tax credits in Canada. It discusses what SR&ED is, the eligibility criteria which requires technological challenges and iterations. It notes the benefits of SR&ED credits for small and medium enterprises. The Canada Revenue Agency's documentation requirements are that work be documented as it progresses with technical challenges, dates and iterations. Time must be tracked by project and qualifying activity. Financial statements within 18 months of year-end are also needed to claim credits. The presentation provides guidance on documentation best practices and common CRA review processes.
Your SR&ED and Intellectual Property PrimerBoast Capital
IP ownership is an important topic that comes up frequently when companies claim SR&ED. During this webinar, Boast Capital asked PCK to share more info about getting into the patent system, IP protection and how it impacts companies.
Webinar: Everything You Need to Know to Claim SR&ED Tax CreditsBoast Capital
During the "Everything You Need to Know to Claim SR&ED Tax Credits", Jeff Christie discussed:
-What the program is
-Who qualifies and what can you claim
-How credits are calculated
-What you need to be doing now to increase your chances of a successful claim
Fund Your Innovation - SR&ED Tax Credits and other Government GrantsBoast Capital
So now that you’ve started a business and have everything figured out you’ve started to look at alternative financing options. The non-dilutive options are great but what are the options and how do you access this cash? We will walk you through the SR&ED tax incentive program and discuss IRAP, IDMTC and other government grants available to help you build your product(s).
Alex Popa presented the answers to the following questions for DevFestYVR on Feb 21:
-What you need to know about the SR&ED program.
-How the SR&ED program applies to product and process development in the real world.
-What does the SR&ED claim process look like – a detailed walkthrough.
-How can I make this source of funding more reliable?
-What are some of the government grants available to help lower the cost of building a product? A look at IRAP, IDMTC, and other sources of funding.
Webinar: The Do's and Don'ts of Claiming SR&ED Tax CreditsBoast Capital
On Feb 19, Jeff Christie delivered a webinar on the Do's and Don'ts of Claiming the Scientific Research & Experimental Development (SR&ED) tax credit. Here are the slides from the presentation.
Innovation Funding for Growth-Oriented Companies in EdmontonBoast Capital
The Canadian Government provides over $7B in innovation funding each year and is considered one of the most generous countries for funding research, innovation, and experimentation.
We share information about three of Canada's innovation funding programs during this exclusive Lunch & Learn at TEC Edmonton on February 3, 2015. These slides cover the following topics:
-Scientific Research & Experimental Development Tax Credit (SR&ED) presented by Jeff Christie, Boast Capital
-Mitacs research internships
-NRC IRAP
Innovation Funding for Growth Oriented Companies in CalgaryBoast Capital
The Canadian Government provides over $7B in innovation funding each year and is considered one of the most generous countries for funding research, innovation, and experimentation.
Learn more about a few of Canada's innovation funding programs during this exclusive Lunch & Learn. We'll cover the following topics:
-Scientific Research & Experimental Development Tax Credit (SR&ED) presented by Jeff Christie, Boast Capital
-TECTERRA presented by Richard Gorecki, TECTERRA
-Mitacs presented by Eric Loo, Mitacs
Innovation Funding for Growth-Oriented Companies - Oct 24, 2014Boast Capital
The Canadian Government provides over $7B in innovation funding each year and is considered one of the most generous countries for funding research, innovation, and experimentation.
Learn more about a few of Canada's innovation funding programs:
-Scientific Research & Experimental Development Tax Credit (SR&ED), slides presented by James Suk, Boast Capital
-Small Business Grants, slides presented by Stephanie Sang, Granted Consulting
-Sustainable Development Technology Canada (SDTC) slides presented by Paul Austin, Regional Director of Partnerships
Time Tracking for SR&ED Claims 101 - Oct 23, 2014Boast Capital
This document provides information about time tracking requirements for SR&ED (Scientific Research and Experimental Development) tax credit claims in Canada. It outlines who is eligible to claim SR&ED tax credits, including Canadian Controlled Private Corporations and Small or Medium sized businesses. The document stresses the importance of thorough documentation of time spent, technical problems addressed, and project expenditures in order to support a successful SR&ED tax credit claim. It provides examples of time tracking tools and issue tracking tools that can help with the documentation requirements.
Every business, big or small, deals with outgoing payments. Whether it’s to suppliers for inventory, to employees for salaries, or to vendors for services rendered, keeping track of these expenses is crucial. This is where payment vouchers come in – the unsung heroes of the accounting world.
OJP data from firms like Vicinity Jobs have emerged as a complement to traditional sources of labour demand data, such as the Job Vacancy and Wages Survey (JVWS). Ibrahim Abuallail, PhD Candidate, University of Ottawa, presented research relating to bias in OJPs and a proposed approach to effectively adjust OJP data to complement existing official data (such as from the JVWS) and improve the measurement of labour demand.
In a tight labour market, job-seekers gain bargaining power and leverage it into greater job quality—at least, that’s the conventional wisdom.
Michael, LMIC Economist, presented findings that reveal a weakened relationship between labour market tightness and job quality indicators following the pandemic. Labour market tightness coincided with growth in real wages for only a portion of workers: those in low-wage jobs requiring little education. Several factors—including labour market composition, worker and employer behaviour, and labour market practices—have contributed to the absence of worker benefits. These will be investigated further in future work.
Abhay Bhutada, the Managing Director of Poonawalla Fincorp Limited, is an accomplished leader with over 15 years of experience in commercial and retail lending. A Qualified Chartered Accountant, he has been pivotal in leveraging technology to enhance financial services. Starting his career at Bank of India, he later founded TAB Capital Limited and co-founded Poonawalla Finance Private Limited, emphasizing digital lending. Under his leadership, Poonawalla Fincorp achieved a 'AAA' credit rating, integrating acquisitions and emphasizing corporate governance. Actively involved in industry forums and CSR initiatives, Abhay has been recognized with awards like "Young Entrepreneur of India 2017" and "40 under 40 Most Influential Leader for 2020-21." Personally, he values mindfulness, enjoys gardening, yoga, and sees every day as an opportunity for growth and improvement.
STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...sameer shah
Delve into the world of STREETONOMICS, where a team of 7 enthusiasts embarks on a journey to understand unorganized markets. By engaging with a coffee street vendor and crafting questionnaires, this project uncovers valuable insights into consumer behavior and market dynamics in informal settings."
[4:55 p.m.] Bryan Oates
OJPs are becoming a critical resource for policy-makers and researchers who study the labour market. LMIC continues to work with Vicinity Jobs’ data on OJPs, which can be explored in our Canadian Job Trends Dashboard. Valuable insights have been gained through our analysis of OJP data, including LMIC research lead
Suzanne Spiteri’s recent report on improving the quality and accessibility of job postings to reduce employment barriers for neurodivergent people.
Decoding job postings: Improving accessibility for neurodivergent job seekers
Improving the quality and accessibility of job postings is one way to reduce employment barriers for neurodivergent people.
Dr. Alyce Su Cover Story - China's Investment Leadermsthrill
In World Expo 2010 Shanghai – the most visited Expo in the World History
https://www.britannica.com/event/Expo-Shanghai-2010
China’s official organizer of the Expo, CCPIT (China Council for the Promotion of International Trade https://en.ccpit.org/) has chosen Dr. Alyce Su as the Cover Person with Cover Story, in the Expo’s official magazine distributed throughout the Expo, showcasing China’s New Generation of Leaders to the World.
2. Agenda
1. SR&ED
Overview
2. Industry
Examples
3. Recoverable
Amounts
&
Qualifying
Expenditures
4. Program
Changes
5. Financial
&
Technical
Tracking
6. Timeframe
for
Claiming
7. CRA
Reviews
8. About
Boast
Capital
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
2
3. What
is
SR&ED
• Scien)fic
Research
and
Experimental
Development
tax
credits
• Federal
Tax
Incen)ve
program
for
Innova)on
administered
by
the
Canada
Revenue
Agency
(CRA)
–
Cost
Recovery
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
3
5. Industry
Examples
• Developing
New
Tools,
Sensors,
Chemicals
for
down
hole
environments
• Applying
technologies
in
ways
they
weren’t
intended/designed
to
be
applied
• Evalua)ng
SAGD
well
pairings
and
determining
new
process
from
that
data
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
5
6. Industry
Examples
• Retrofiang
an
exis)ng
piece
of
equipment
to
use
for
a
different
func)on
than
its
originally
intended
func)on
• Developing
a
sodware
system
that
needs
to
be
backward
compa)ble
with
an
old
legacy
system
(context
of
your
company)
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
6
7. Industry
Examples
• Overcoming
hardware
limita)ons
in
order
to
achieve
an
aggressive
performance
target
or
light
footprint
• Integra)ng
disparate
sodware
systems
that
weren’t
meant
to
communicate
with
each
other
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
7
8. What
Can
be
Claimed
• Salaries
*
• Overhead
(Tradi)onal
vs.
Proxy)
• Sub-‐Contractors
*
(80%
of
expenditure)
• Materials
(Expired
Dec
31,
2013)
• Capital
Expenditures
(Expired
Dec
31,
2013)
*
Work
must
be
carried
out
in
Canada
(10%
allowed
outside
of
Canada/preformed
by
Canadian
Tax
payers)
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
8
11. Calcula)on
of
Recoverable
Amounts
• Salaries
*
Proxy
Overhead
(55%)
=
X
• X
*
Provincial
%
(10%)
=
Y
• X
–
Y
=
Z
• Z
*
Federal
Amount
(35%
or
15%)
=
A
• A
+
Z
=
Total
ITC’s
(~64%
or
~32%)
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
11
12. Calcula)on
of
Recoverable
Amounts
• Sub-‐Contractor
Costs
*
0.8
=
X
• X
*
Provincial
%
(10%)
=
Y
• X
–
Y
=
Z
• Z
*
Federal
Amount
(35%
or
15%)
=
A
• A
+
Z
=
Total
ITC’s
(~32%
or
~18%)
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
12
13. Percentages
Breakdown
CCPC
Non-‐CCPC
Federal
Percentage
35%
15%
Provincial
Percentage
10%
(Alberta
&
BC)
10%
(Alberta
&
BC)
Refundable
YES
Federal
–NO
AB
Provincial
–
YES
BC
Provincial
-‐
NO
Totals
Up
to
64%
Up
to
36%
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
13
14. Rate
CCPC
Refundable?
Other
Corporations
Refundable? Expenditure Limit
Alberta 10% Yes Yes Up to $4M in expenditures
British Columbia 10% Yes No Up to $3M in expenditures
Manitoba 20% Yes [1] Yes [1]
New Brunswick 15% Yes Yes
Newfoundland and Labrador 15% Yes Yes
Northwest Territories
Nova Scotia 15% Yes Yes
Nunavut
Ontario
Business research institute tax credit (OBRI) 10% Yes Yes Up to $20M in expenditures
R&D tax credit 20% Yes Yes Up to $3M in expenditures
(ORDTC) [8] 4.50% No No Up to $3M in expenditures
Prince Edward Island
Quebec
R&D Wage Tax Credit
17.5% or
37.5%] Yes [2] Yes [2]
University, public research center and research
consortium tax credit 35% Yes Yes
Private partnership tax credit 35% Yes Yes
Saskatchewan 15% Yes No
Yukon 15% Yes [3] Yes [3]
[1]$%$Partially$refundable$%$50%$%$for$in$house$expenditures$and$100%$refundable$for$eligible$contracts$
with$a$qualified$research$institute$
[2]$%$Quebec$Canadian%controlled$corporations$with$less$than$$50$million*$in$assets,$on$an$associated$
basis,$can$claim$the$37.5%$rate$on$up$to$the$spending$limit$of$$3$million*$of$R&D$wages,$on$an$
associated$basis.$For$those$with$assets$between$$50$million*$and$$75$million*,$the$37.5%$rate$is$
gradually$reduced$to$17.5%.**$The$rate$is$17.5%**$for$all$other$taxpayers.$$50%$of$payments$to$arm's$
length$subcontractors$are$eligible$for$the$credit.$All$thresholds$are$in$respect$of$the$previous$year,$on$
a$worldwide$associated$basis.
[3]$%$15%$of$eligible$expenditures$made$to$Yukon$College$only
No provincial R&D tax credit
No provincial R&D tax credit
No provincial R&D tax credit
Provincial R&D Tax Credits
Provincial
Amounts
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
14
15. Recent
Program
Changes
• Eliminate
capital
expenditures
§ For
expenditures
incurred
ader
Jan
1,
2014
• Lower
the
overhead
proxy
amount
§ Current
55%
(
was
65%
in
2012
and
60%
in
2013)
• Lower
%
of
subcontractor
payments
§ Currently
80%
(was
100%
before
Jan
1,
2013)
• Lower
federal
SR&ED
rate
for
large
corps.
§ Currently
15%
(was
20%
before
Jan
1,
2014)
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
15
18. How
to
File
• Complete
the
T661
form
(Sch.
32)
• Complete
T661
Part
2
form
(Sch.
60)
– For
each
project
claimed
• Complete
the
provincial
forms
– AT1
Sch.
9
and
Sch.
9
List
in
Alberta
• File
completed
tax
return
electronically
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
18
19. Time
Frame
for
Claiming
18
Months
past
the
fiscal
year
end
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
19
20. Claim
Turnaround
Time
From
receipt
of
a
complete
claim:
• Current
filing
(CCPC)
–
120
days
• Amended
filing
(CCPC)
-‐
240
calendar
days
• Non-‐Refundable
(non-‐CCPC)
–
365
days
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
20
21. CRA
Claim
Review
Process
• CRA
SR&ED
review
division
– Reviews
ONLY
SR&ED
expenditures
and
technical
content
(not
the
company's
FS,
etc.)
• 3
types
of
CRA
reviews
– FTCAS
(First
Time
Claimant
Review)
– Desktop
– Financial
only
– Technical
&
Financial
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
21
22. CRA
Review
Likelihood
• Expenditure
makeup
– Large
subcontractor
expenditures
– Large
materials/capital/lease
expenditures
– High
percentage
of
specified
employees
being
claimed
• Claim
size
– Rela)ve
size
($100K+
in
ITC
is
likely
to
be
reviewed)
– Expenditure
size
as
%
of
overall
company
expenditures
• Date
of
last
review
– Reviews
are
likely
to
occur
every
4/5
years
• Significant
increase
in
ITC’s
claimed
year
over
year
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
22
23. Dealing
with
SR&ED
Receivables
• Use
professional
judgment
on
the
likelihood
of
receipt
and
treat
like
any
other
AR
• Claimant
history
and
SR&ED
claim
makeup
dictate
CRA
audit
risk
(AR
risk)
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
23
24. Who
Should
Claim
1. Financial
Risk
2. Technical
Direc)on
of
Project
3. Results
of
the
research
-‐
IP
Ownership
4. Contract
for
services
vs.
goods
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
24
25. About
Boast
Capital
• R&D
Tax
Credit
Consul)ng
Firm–
Calgary,
Vancouver,
Silicon
Valley
• Events
–
Innova)on
Funding
Seminars,
Next
Event
May
13,
2014
in
conjunc)on
with
CED
• Wri)ng
–
Oil
&
Gas
Magazine
(OGM),
Calgary
Herald
Startup
of
the
Week,
Techvibes
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
25
26. Boast
Capital
Work
• Industries
of
Exper)se
– Oil
and
Gas
Services
– Sodware
Development
&
IT
– Manufacturing
– Agriculture
– Bio
Tech
• Con)ngency
based
work
• Invoice
on
a
percentage
of
ITC’s
received
by
company
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog
26
27. Boast
Capital
Team
BoastCapital.com
|
@BoastCapital
|
BoastCapital.com/blog