SR&ED issues with Medical Practitioners
PDF – Regional Directive (Edmonton)
CONTENTS:
MEDICAL RESEARCH – CRA CONSIDERING APP’S GOVERNMENT ASSISTANCE
– Wages not “directly undertaken”
– All AFP or surgical funding SR&ED assistance
KEY CONCEPTS
– Entitlement to Exploit
– Structure of typical AFP or surgical funding models
AUTHOR’S SUMMARY & OPINIONS
– Need for disclosure of SR&ED by any funding parties
– Need for national direction