The Mowat Institute at the University of Toronto’s School of Public Policy has issued a new economic policy report entitled Canada’s Innovation Underperformance: Whose Policy Problem Is It? authored by Tijs Creutzberg.
DMCC is the world’s leading and fastest-growing Free Zone and Government of Dubai Authority for commodities trade, enterprise, and innovation in business service and infrastructure.
The Future of Trade 2021 is the fourth edition of DMCC’s flagship report exploring the changing nature of global trade following reports in 2016, 2018, and 2020.
Assessing the impact of geopolitics, technology, and global economic trends on the future of trade, with a focus on trade growth, the digitalization of trade, the pivot to sustainability, trade finance, and infrastructure.
DMCC is the world’s leading and fastest-growing Free Zone and Government of Dubai Authority for commodities trade, enterprise, and innovation in business service and infrastructure.
The Future of Trade 2021 is the fourth edition of DMCC’s flagship report exploring the changing nature of global trade following reports in 2016, 2018, and 2020.
Assessing the impact of geopolitics, technology, and global economic trends on the future of trade, with a focus on trade growth, the digitalization of trade, the pivot to sustainability, trade finance, and infrastructure.
Deadline 18-Feb-2011
Back in October 2010 the Canadian Federal Government announced the formation of an “Expert Panel” headed by Open Text Chairman Tom Jenkins. Deadline for industry input to this panel is 18-Feb-2011
Substantial changes to SR&ED tax credits on the horizon . . . . . .
(17-Oct-2011) A six-member panel, appointed by the Canadian Federal Government, released its report on the efficacy of various economic-stimulus programs intended to increase private sector R&D and technological innovation.
CRA seeks your views in new on-line survey – closes Nov 30th
Ottawa recently announced a new survey to learn your views on how the SR&ED tax credit system can be improved.
In the US …
> US federal R&E credit lapses again – will it be renewed?
> Presidential candidates acknowledge need for a better federal-level program
> California, Wisconsin and Indiana increase their state-level tax credits
In Canada …
> Ottawa hints at “SR&ED Overhaul” in 2008 budget
Finance Committee Heeds Pre-Budget Recommendations
On December 7 the House of Commons Standing Committee on Finance tabled its pre-budget report for 2006 entitled “Canada: Competing to Win”. It contained several notable recommendations on R&D funding.
Bad News for SR&ED Claimers with Government Loans
In November 2014 Immunovaccine Technologies Inc. made application to the Supreme Court of Canada for leave to appeal decisions against it by the Tax Court of Canada and the Federal Court of Appeal...
NCFA submission to Finance Canada March 2018 finalCraig Asano
OVERVIEW: Crowdfunding & Fintech are being held back in Canada
Canada’s crowdfunding and fintech “ecosystem” should be competitive, be in line with global trends, and enable early stage entrepreneurs to access smaller amounts of capital (ie, < $5 million) at a reasonable cost. Unfortunately it is not. There is a
‘funding gap’ in the market as many smaller companies find it very challenging to raise debt or equity financing in Canada. This means fewer innovative start-ups, fewer opportunities for investors, and constraints on economic growth (and jobs).
The National Crowdfunding & Fintech Association of Canada (NCFA) has conducted numerous stakeholder consultations which overwhelmingly tell us that the regulatory requirements are overly prescriptive, complex, and burdensome (costly). The capital markets regulators in Canada have attempted to address the market problems within their jurisdictions, but so far without much success.
Canada is falling behind international comparators such as the United Kingdom and the United States. Entrepreneurs are reluctant to start up in Canada due to the high costs (relative to a small financing), and significant ongoing regulatory burdens. Investors are inhibited by eg caps on investment and limited education about the benefits and downside risks of crowdfunding and other exempt financings. This pushes many talented entrepreneurs and investors to overseas jurisdictions that better understand (and support) innovation and the economic potential of start-ups and small businesses.
The NCFA is very concerned about this and has strongly encouraged the BCSC and OSC to work smarter (and harder) to streamline regulation across the country, and to reduce undue burdens (that are not justified by the risks).
The NCFA now asks the federal government to work with the provinces and regulators to provide the required strategic direction and leadership needed to enhance Canada’s competitiveness.
Digital Assets in United States: All you need to know before the US regulatio...BlockZero
Still a work in progress, the U.S. Framework for digital assets takes another step forward these last weeks! And all you need to know about it is below in our new Thought Leadership signed by Marie-Chantal Leduc, Sabrina McNeil and Rodrigo Urcuyo
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.
AED recently surveyed its Canadian members to develop baseline information about the impact heavy equipment distributors have on the Canadian economy and to find out what keeps them up at night. Having this information is vital to conducting effective advocacy engagement with politicians and bureaucrats on behalf of the members – changing policy where necessary and creating an environment in which to conduct business. About 30 percent of the Canadian membership responded to our survey. Those responses have provided a good basis for prioritizing our advocacy goals in Canada. We will discuss the results in greater detail at the Canadian Breakfast during the AED Summit in Las Vegas, on Thursday, January 18, 2018, and with a number of roundtables and presentations at the Ottawa Briefing, February 28 to March 1, 2018.
The vision of Masdar City (the world’s first zero-carbon city to be created before 2020) was shared by the Masdar City team at a September 16, 2009, business-to-business seminar held at MaRS.
The seminar attracted nearly 70 cleantech suppliers, green technology leaders, government policy makers and sector funders. This presentation is from Sustainable Development and Technology Canada, created for this seminar.
Industry and Ottawa talk-up possible changes to SR&ED and other programs
Some possibilities to watch for:
> More SR&ED benefits as cash refund vs. ITC?
> Flow-through share scheme for R&D commercialization?
> Tax credits for technology training?
> Clarification of SR&ED rules?
Latest ruling could curtail oral testimony as alternative to documentation...
On June 8, 2015, Justice Randall S. Bocock of the Tax Court of Canada in Edmonton upheld CRA assessments whereby software as service provider Highweb & Page Group Inc. was denied SR&ED ITCs on R&D expenditures of $25K in TY2007 and $38K in TY2008.
Deadline 18-Feb-2011
Back in October 2010 the Canadian Federal Government announced the formation of an “Expert Panel” headed by Open Text Chairman Tom Jenkins. Deadline for industry input to this panel is 18-Feb-2011
Substantial changes to SR&ED tax credits on the horizon . . . . . .
(17-Oct-2011) A six-member panel, appointed by the Canadian Federal Government, released its report on the efficacy of various economic-stimulus programs intended to increase private sector R&D and technological innovation.
CRA seeks your views in new on-line survey – closes Nov 30th
Ottawa recently announced a new survey to learn your views on how the SR&ED tax credit system can be improved.
In the US …
> US federal R&E credit lapses again – will it be renewed?
> Presidential candidates acknowledge need for a better federal-level program
> California, Wisconsin and Indiana increase their state-level tax credits
In Canada …
> Ottawa hints at “SR&ED Overhaul” in 2008 budget
Finance Committee Heeds Pre-Budget Recommendations
On December 7 the House of Commons Standing Committee on Finance tabled its pre-budget report for 2006 entitled “Canada: Competing to Win”. It contained several notable recommendations on R&D funding.
Bad News for SR&ED Claimers with Government Loans
In November 2014 Immunovaccine Technologies Inc. made application to the Supreme Court of Canada for leave to appeal decisions against it by the Tax Court of Canada and the Federal Court of Appeal...
NCFA submission to Finance Canada March 2018 finalCraig Asano
OVERVIEW: Crowdfunding & Fintech are being held back in Canada
Canada’s crowdfunding and fintech “ecosystem” should be competitive, be in line with global trends, and enable early stage entrepreneurs to access smaller amounts of capital (ie, < $5 million) at a reasonable cost. Unfortunately it is not. There is a
‘funding gap’ in the market as many smaller companies find it very challenging to raise debt or equity financing in Canada. This means fewer innovative start-ups, fewer opportunities for investors, and constraints on economic growth (and jobs).
The National Crowdfunding & Fintech Association of Canada (NCFA) has conducted numerous stakeholder consultations which overwhelmingly tell us that the regulatory requirements are overly prescriptive, complex, and burdensome (costly). The capital markets regulators in Canada have attempted to address the market problems within their jurisdictions, but so far without much success.
Canada is falling behind international comparators such as the United Kingdom and the United States. Entrepreneurs are reluctant to start up in Canada due to the high costs (relative to a small financing), and significant ongoing regulatory burdens. Investors are inhibited by eg caps on investment and limited education about the benefits and downside risks of crowdfunding and other exempt financings. This pushes many talented entrepreneurs and investors to overseas jurisdictions that better understand (and support) innovation and the economic potential of start-ups and small businesses.
The NCFA is very concerned about this and has strongly encouraged the BCSC and OSC to work smarter (and harder) to streamline regulation across the country, and to reduce undue burdens (that are not justified by the risks).
The NCFA now asks the federal government to work with the provinces and regulators to provide the required strategic direction and leadership needed to enhance Canada’s competitiveness.
Digital Assets in United States: All you need to know before the US regulatio...BlockZero
Still a work in progress, the U.S. Framework for digital assets takes another step forward these last weeks! And all you need to know about it is below in our new Thought Leadership signed by Marie-Chantal Leduc, Sabrina McNeil and Rodrigo Urcuyo
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.
AED recently surveyed its Canadian members to develop baseline information about the impact heavy equipment distributors have on the Canadian economy and to find out what keeps them up at night. Having this information is vital to conducting effective advocacy engagement with politicians and bureaucrats on behalf of the members – changing policy where necessary and creating an environment in which to conduct business. About 30 percent of the Canadian membership responded to our survey. Those responses have provided a good basis for prioritizing our advocacy goals in Canada. We will discuss the results in greater detail at the Canadian Breakfast during the AED Summit in Las Vegas, on Thursday, January 18, 2018, and with a number of roundtables and presentations at the Ottawa Briefing, February 28 to March 1, 2018.
The vision of Masdar City (the world’s first zero-carbon city to be created before 2020) was shared by the Masdar City team at a September 16, 2009, business-to-business seminar held at MaRS.
The seminar attracted nearly 70 cleantech suppliers, green technology leaders, government policy makers and sector funders. This presentation is from Sustainable Development and Technology Canada, created for this seminar.
Industry and Ottawa talk-up possible changes to SR&ED and other programs
Some possibilities to watch for:
> More SR&ED benefits as cash refund vs. ITC?
> Flow-through share scheme for R&D commercialization?
> Tax credits for technology training?
> Clarification of SR&ED rules?
Latest ruling could curtail oral testimony as alternative to documentation...
On June 8, 2015, Justice Randall S. Bocock of the Tax Court of Canada in Edmonton upheld CRA assessments whereby software as service provider Highweb & Page Group Inc. was denied SR&ED ITCs on R&D expenditures of $25K in TY2007 and $38K in TY2008.
Next Wave of Fintech: Redefining Financial Services through TechnologyRobin Teigland
The Stockholm School of Economics and PA Consulting present The Next wave of Fintech, a sequel to the 2015 Stockholm Fintech Report, focusing on the new InsurTech and RegTech segments. The report, which describes and quantifies the Swedish market for these segments, contains valuable insights and recommendations for decision makers at banks, incubators, startup companies, public authorities and investors.
On March 22, 2017, the Government of Canada released its “Innovation Budget”, in which it proposed, “To invest up to $950 million over five years, starting in 2017–18, to be provided on a competitive basis in support of a small number of business-led innovation ‘superclusters’ that have the greatest potential to accelerate economic growth.”
It is in this context that leaders of industry, industry associations, research, and post-secondary education from across British Columbia have come together to discuss BC’s global positioning, competitive strengths, and cluster capabilities.
The objective of this document is to describe the existing set of strengths and capabilities in BC that are foundational to the growth of a digital technology supercluster in the province.
This document is intended to serve as a key input to the national discussion on creating world-leading clusters and partnerships in Canada.
It is a precursor to any formal letter of intent or proposal to the national supercluster competition announced by Canada in the March 2017 budget.
Read more on how BC is paving the way for Canada’s economic growth as a global supercluster in digital technology. http://bit.ly/BCsuperC
Both with significant changes of interest to technology business
> Higher cash refunds as Provinces match increase in federal SR&ED expenditure limits
> Multi-Media and e-business get increased tax credits
> Ontario Tax Holiday for companies that commercialize University R&D
Similar to Bulletin #47 - U of T Study Preempts Jenkins: Calls for SR&ED Cuts (20)
Filing requirements bolstered, loopholes closed
On September 16, 2016 the Canadian Department of Finance released a package of draft technical amendments to the Income Tax Act (ITA).
Included in the 33 pages of technical changes are four amendments to existing legislation governing SR&ED tax deductions and credits.
Software developer had contract for health records system in Belize
The Tax Court of Canada has awarded generous (95%) legal costs to a software developer who successfully appealed a denied SR&ED claim to the Tax Court of Canada and subsequently filed a motion to the court for increased costs. Such cost awards are often less than 50%; awards in the range of 80% are seen if there have been settlement offers; 95% is almost unheard of.
In Canada R&D tax credits are provided at both the federal and provincial (state) levels.
Today the Canadian province of Ontario tabled its 2016 – 2017 budget which included cuts in two of the province’s three R&D tax credits...
Cuts to Canada's federal SR&ED tax credits make provincial credits more vital than ever
In Canada, R&D tax credits are offered by both federal and provincial governments. However, it's all too easy to lose sight of what comes from where.
If CRA has entirely or partially denied your SR&ED claim, there are two steps you can take to have their decision reviewed and potentially overturned. These two steps are the same whether the issue is "technical" or "expenditure" related, i.e. CRA has ruled that an R&D activity does not qualify as SR&ED, or that an amount claimed in respect of such activity does not attract an SR&ED benefit.
Court seeks impartiality of CRA staff who act as expert witnesses
In January 2015 the Tax Court of Canada in Ottawa began to hear an appeal by HLP Solutions Inc. concerning CRA’s denial of SR&ED ITCs on two software development projects.
Taxpayer win highlights value of expert testimony on technological advancement and uncertainty …
A new ruling by the Tax Court of Canada shows that with the aid of properly presented evidence on facts, taxpayers can win back SR&ED claims that CRA has rejected on scientific grounds.
New Minimum Claim Threshold | Accelerated Benefits Eliminated on Some Transaction Types
In Canada R&D tax credits are provided at both the national (Canada) level and by the individual provinces (states).
SR&ED-Related Notice of Objection Filings Increased by Factor of 25 Since 2007
Government statistics obtained by Scitax via Canada’s “Access to Information” process indicate that the number of Notice of Objection filings taxpayers made to the Canada Revenue Agency on SR&ED tax credits has skyrocketed over the last seven years.
As a result of changes to the Income Tax Act and Tax Court Canada Act being introduced through the 2013 federal budget process, the limit on tax court appeals of income tax matters made under the informal procedure will shortly increase from $12,000 to $25,000.
The SR&ED units located in Toronto West (Mississauga) and Hamilton will be amalgamated and both will report to an Assistant Director located in Hamilton, who will in turn report to the Director of the Hamilton TSO.
Cuts to SR&ED program less than expected . . . . .
Canada’s 2012 Federal budget tabled on March 29th 2012 proposes the following changes to Canada’s SR&ED tax credit program.
Ontario and U.S. Programs offer different approaches to help fund innovation in medical technology
In this bulletin, we highlight two new government funding incentive programs for private
companies in the biotech / medical-device sectors.
> 2009 Ontario Budget Delivers a Substantial Increase
> Maximum Benefit Rate Increased to 40%
> Good News for Game Developers, Electronic Publishers and Makers of PDA Software
No Strings Attached – 10% Cash Refund Benefit to all Companies
Most Canadian provinces have their own R&D tax credit schemes that augment the federal SR&ED benefit. Despite its booming economy, Alberta has been one of the few Canadian provinces – along with tiny Prince Edward Island – that didn't.
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Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
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Bulletin #47 - U of T Study Preempts Jenkins: Calls for SR&ED Cuts
1. NUMBER 47 | OCTOBER 16, 2011
U of T Study Preempts Jenkins: Calls for SR&ED Cuts
The Mowat Institute at the University of Toronto’s School of Public Policy has issued a new economic policy
report entitled Canada’s Innovation Underperformance: Whose Policy Problem Is It? authored by Tijs
Creutzberg.
Creutzberg – a public policy consultant – holds a PhD in Political Science from the University of Toronto, an
MSc in Technical Change and Industrial Strategy from the University of Manchester, and a BASc in
Mechanical Engineering from the University of Waterloo.
This report calls for Canada to abandon its traditional reliance on tax credits as the primary innovation funding
mechanism and instead switch to so-called "direct funding", i.e. grants, loans etc. which require pre-approval.
Canada has used such mechanisms in the past (Technology Partnerships Canada being a case in point) and
presently has IRAP and SDTC which operate in this way.
How significant is this report and what does it mean? Two possibilities: It could mean Tom Jenkins, R&D
Expert Review Panel scheduled to report next week, wants to pre-build support to justify what could be a very
unpopular decision on cutbacks or outright cancellation of the existing SR&ED program. Alternatively perhaps
one of stakeholders involved in that panel didn't get their way and has decided to pitch their toys out of the
pram in frustration.
In an initial reading of this report, we noted two concerns:
First, the statement "All the more remarkable is that, in its current form, the SR&ED is the second most
generous R&D tax incentive among OECD countries, after Spain (Warda 2005).", is based on information that
is badly out of date and almost certainly wrong. By ignoring the different benefit rates accorded to large public
companies vs SMEs and the different provincial rates within Canada, it oversimplifies the situation.
Furthermore by citing Warda’s 2005 data it neglects recent improvements by France, Australia and the UK –
not to mention several individual US states.
Second, it makes no mention of how international trade agreements – specifically the World Trade
Organization Agreement on Subsidies and Countervailing Measures – constrain direct subsidies to business.
Article 8.2 (Identification of Non-Actionable Subsidies) may provide enough wiggle room, if export markets are
not a factor in the awarding of the funding. However, Article 3 (Prohibited Subsidies of Subsidy
Countermeasure Act) has already been applied against Canada’s Bombardier by Embraer of Brazil in a 1998
WTO action over funding Bombardier received from the former Technology Partnerships Canada (TPC)
program. This is a significant issue because Canada does not have sufficient domestic market to support
technology commercialization, and any government assistance program that does not require the applicant to
be export capable would certainly be a folly.
It will be interesting to see if the Canadian Government’s Review of Federal Support to R&D panel comes to
the same conclusions when it releases its report in Toronto next Tuesday.
Scitax will of course produce a bulletin with full analysis of the Jenkin’s report.
DIRECTORS:
David R. Hearn, Managing Director
Michael C. Cadesky, BSc, MBA, FCA
2. NUMBER 47 | OCTOBER 16, 2011 SCITAX BULLETIN | PAGE 2
LEARN MORE
The Mowat report
http://www.mowatcentre.ca/pdfs/mowatResearch/36.pdf
Globe and Mail article describing the Mowat report
http://www.theglobeandmail.com/report-on-business/economy/study-urges-drastic-cuts-to-federal-rd-tax-
breaks/article2200463/
World Trade Organization Agreement on Subsidies and Countervailing Measures
http://www.wto.org/english/docs_e/legal_e/24-scm_01_e.htm
Conference Paper: Technology Partnerships Canada Bridges the Venture Capital Gap in Canadian High-Tech,
D. Hearn, Federated Press April 2000 (describes an example "direct funding" program of the type advocated in
the Mowat report and the 1998 WTO action between Bombardier and Embrear)
http://www.scitax.com/pdf/2000.TECHNOLOGY.PARTNERSHIPS.CANADA.FP.D.Hearn.2000.pdf
Canadian Government’s Review of Federal Support to R&D panel headed by Open Text Chairman P Thomas
"Tom" Jenkins
http://rd-review.ca/eic/site/033.nsf/eng/h_00000.html
For more information on this topic, contact:
David R. Hearn, Managing Director, Scitax Advisory Partners
(416) 350-1214 or dhearn@scitax.com