BATEMAN MACKAY Chartered Accountants
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Articles from TSG Tax Perspectives:

The Proxy Decision (Fall 2003)

One of the more complex decisions to make in an SR&ED claim is in how to claim overhead expenditures. The choices are filing a “Proxy method” or “Traditional method”... <more>

Provincial R&D Incentives (Spring 2002)

The provinces have never managed to agree on a standard R&D incentive. The only thing they seem to agree on is that, if the neighbouring province has an incentive policy, they need one as well. But like other things Canadian, there are exceptions... <more>

SR&ED and year-end planning (Fall 2001)

It is important for tax and business reasons to always conduct a certain level of year-end planning and review. Claims filed under the scientific research and experimental development (SR & ED) provisions of the Income Tax Act are no different. This article, like SR & ED, is divided into technical and financial areas.... <more>

Documenting R&D Expenses (Summer 2001)

People will spend countless hours documenting an expense report to claim a $12 taxi ride or a meal. Yet when it comes to documenting SR & ED claims, which can yield astonishing tax refunds... <more>

Changes to capital gains: Some implications (Summer 2001)

Fundamental changes to capital gains taxation have far-reaching implications. Some old rules of thumb and established practices need to be rethought.... <more>

The Learning Curve

In this article I want to share an effect I have noticed over many years. This affects both new filers and clients who have not had a review of their SR&ED performance for a number of years.... <more>