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Technology tax credits for small businesses

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Tania Samsonova
Tania Samsonova

The presentation touches on various tax refund programs and grants for companies dealing with technology: SR&ED, OIDMTC, IRAP, Youth IRAP, SBIP and others.

BusinessTechnologie
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Incentive programs for technology-related small businesses A Brief Introduction December 2011
What is “ SR&ED ” ? ,[object Object],[object Object],[object Object],[object Object]
What is “ SR&ED ” ? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What can SR&ED Do For The Claimant? ,[object Object],[object Object],[object Object],[object Object]
Who Can Claim? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Who Can Claim? ,[object Object],[object Object]
A Sample Claim Scenario? ,[object Object],[object Object],[object Object]
Definition of SR&ED ,[object Object],[object Object]
Categories for SR&ED work ,[object Object],[object Object],[object Object],[object Object]
To Qualify – three criteria ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Work Directly in Support ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Not SR&ED, Not Ever ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Expenditures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SR&ED Critical Concept ,[object Object]
SR&ED ,[object Object]
Ontario Interactive Digital Media Tax Credit (OIDMTC) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Ontario Interactive Digital Media Tax Credit (OIDMTC) ,[object Object],[object Object],[object Object]
Ontario Interactive Digital Media Tax Credit (OIDMTC) ,[object Object],[object Object],[object Object]
Ontario Interactive Digital Media Tax Credit (OIDMTC) ,[object Object],[object Object],[object Object],[object Object]
Ontario Interactive Digital Media Tax Credit (OIDMTC) ,[object Object],[object Object],[object Object]
Ontario Interactive Digital Media Tax Credit (OIDMTC) ,[object Object],[object Object],[object Object]
Ontario Interactive Digital Media Tax Credit (OIDMTC) ,[object Object],[object Object],[object Object],[object Object]
Ontario Interactive Digital Media Tax Credit (OIDMTC) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Ontario Interactive Digital Media Tax Credit (OIDMTC) - process ,[object Object],[object Object],[object Object],[object Object]
Ontario Interactive Digital Media Tax Credit (OIDMTC) - eligibility ,[object Object],[object Object],[object Object],[object Object]
Ontario Interactive Digital Media Tax Credit (OIDMTC) ,[object Object]
Other Programs and Opportunities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Other Programs and Opportunities – cont ’ d ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
NRC-Industrial Research Assistance Program (IRAP) ,[object Object],[object Object],[object Object],[object Object]
NRC-Industrial Research Assistance Program (IRAP) – differences from SR&ED BEFORE or AFTER PROJECT COMPLETION IRAP SR&ED OIDMTC
NRC-Industrial Research Assistance Program (IRAP) – differences from SR&ED ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
NRC Youth IRAP ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Small Business Internship Program (SBIP) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Apprenticeship Training Tax Credit (ATTC) Ontario ,[object Object],[object Object],[object Object],[object Object],[object Object]
MITACS-Accelerate ,[object Object],[object Object],[object Object],[object Object],[object Object]
Other Programs and Opportunities – cont ’ d ,[object Object],[object Object],[object Object],[object Object],[object Object]
Other Programs and Opportunities – cont ’ d ,[object Object],[object Object],[object Object],[object Object]
Other Programs and Opportunities – cont ’ d ,[object Object],[object Object]
Thank you ,[object Object],[object Object]

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Technology tax credits for small businesses

  • 1. Incentive programs for technology-related small businesses A Brief Introduction December 2011
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  • 30. NRC-Industrial Research Assistance Program (IRAP) – differences from SR&ED BEFORE or AFTER PROJECT COMPLETION IRAP SR&ED OIDMTC
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Hinweis der Redaktion

  1. IT-related trades: 416e Electronic Service Technician 630a Micro-Electronics Manufacturer 631a Network Cabling Specialist 634a Technical Support Agent Information Technology Call Centre (formerly Information Technology CallCentre Agent)** 634b Information Technology Hardware Technician (formerly Hardware Info. Tech. Support Analyst)** 634c Information Technology Network Technician (formerly Network-Info. Tech. Support Analyst)** 634d Information Technology Call Centre Inside Sales Agent***(1) 634e Information Technology Call Centre Customer Care Agent***(1)
  2. Interns must be enrolled in Canadian universities but do not have to be Canadian residents/citizens
  3. IAF Invests in early stage, privately-held companies with no significant revenue or institutional investment. These companies must demonstrate their potential to achieve high growth and be enabled by truly innovative technologies that can provide the new venture with sustainable competitive advantage.