TERMIUM Plus®
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INCENTIVO FISCAL INVESTIGACION CIENTIFICA DESARROLLO EXPERIMENTAL [1 record]
Record 1 - internal organization data 2026-01-26
Record 1, English
Record 1, Subject field(s)
- Taxation
- Sciences - General
Record 1, Main entry term, English
- scientific research and experimental development tax incentive
1, record 1, English, scientific%20research%20and%20experimental%20development%20tax%20incentive
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
- SR&ED tax incentive 2, record 1, English, SR%26ED%20tax%20incentive
correct, noun
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
There are three kinds of tax incentives: income deductions, investment tax credits, and refunds. The federal government offers SR&ED tax incentives for three types of research: [1] Basic research: work to advance scientific knowledge without a specific practical application in view. [2] Applied research: work to advance scientific knowledge with a specific practical application in view. [3] Experimental development: work to achieve technological advancement to create new or improved materials, devices, products, or processes. 2, record 1, English, - scientific%20research%20and%20experimental%20development%20tax%20incentive
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Sciences - Généralités
Record 1, Main entry term, French
- encouragement fiscal pour la recherche scientifique et le développement expérimental
1, record 1, French, encouragement%20fiscal%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- encouragement fiscal pour la RS&DE;encouragement fiscal de la RS&DE 2, record 1, French, encouragement%20fiscal%20pour%20la%20RS%26DE%3Bencouragement%20fiscal%20de%20la%20RS%26DE
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les encouragements fiscaux sont sous trois formes : une déduction sur le revenu, un crédit d'impôt à l'investissement et un remboursement. Le gouvernement fédéral offre des encouragements fiscaux de la RS&DE pour trois types de recherche : [1] La recherche pure – les travaux entrepris pour l'avancement de la science sans aucune application pratique en vue; [2] La recherche appliquée – les travaux entrepris pour l'avancement de la science avec application pratique en vue; [3] Le développement expérimental – les travaux sont menés dans le but de réaliser un avancement technologique, pour pouvoir créer des matériaux, des appareils, des produits ou des processus nouveaux ou améliorés. 3, record 1, French, - encouragement%20fiscal%20pour%20la%20recherche%20scientifique%20et%20le%20d%C3%A9veloppement%20exp%C3%A9rimental
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Ciencias - Generalidades
Record 1, Main entry term, Spanish
- incentivo fiscal a la investigación científica y al desarrollo experimental
1, record 1, Spanish, incentivo%20fiscal%20a%20la%20investigaci%C3%B3n%20cient%C3%ADfica%20y%20al%20desarrollo%20experimental
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
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