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Deloitte & Touche LLP

Submission — Deloitte & Touche LLP

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Submitter(s): Aronshtam, Natan

Summary: In this submission, we will focus on the issues raised in question 10 of the Expert Panel Consultation paper focusing on the SR&ED program. We have extensive knowledge and experience with the SR&ED program through our interaction with many of our clients who utilize the program, our involvement with previous consultations including the CRA-Industry joint initiatives starting in 1997, as well as published research on the relevant legislation and administrative policies. In 2008, we were commissioned by Montreal International and the Toronto Region Research Alliance to undertake a survey to examine R&D issues and the role that the SR&ED program plays in fostering research spending by large firms. We believe that this study is important in understanding the rationale for R&D investment by large firms. It is attached as Appendix 1.

Full submission: PDF Version