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Tax Incentives for R&D in Canada: A Review of the Recent Experience

Grady, Patrick (1986): Tax Incentives for R&D in Canada: A Review of the Recent Experience. Published in: Managing High Technology: Decisions for Success , Vol. I, (1 June 1986): pp. 167-183.

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Abstract

This paper discusses the Canadian experience in the early 1980s with tax incentives for R&D.It presents some issues concerning the efficiency and cost effectiveness of the various government tax incentives in stimulating R&D.

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