Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
MINISTER/DM'S OFFICE Y.S. 93-2910T ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. BLDG.
XXXXXXXXXX
Dear XXXXXXXXXX
The Honourable Otto Jelinek, Minister of National Revenue, has asked me to reply to your letter of May 5, 1993, requesting reports comparing the after-tax positions of manufacturing and research and development operations carried on in Canada with such operations carried on in the United States and other countries.
I enclose the following publications provided by the Department of Industry, Science and Technology and entitled:
- International Competitiveness of Canadian R & D Tax Incentives: An Update;
- Canada-U.S. Tax Competitiveness in Manufacturing Industries.
These publications were prepared by the Conference Board of Canada with assistance from the Department of Industry, Science and Technology.
In addition to the above, the following publication appears to relate to your field of interest and may be obtained directly from the publisher or your local public library:
- Relationships between R & D Productivity Growth in Canada and other Major Industrialized Countries by Pierre Mohnen, published by Renouf Publishing Co. Limited, C.P. 291, Montreal, Quèbec, H9H 4K0.
I hope that you will find this material helpful.
Yours sincerely,
Pierre Gravelle, Q.C.
May 31, 1993
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1993
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1993
Email this Content