<P> The Canadian Scientific Research and Experimental Development Tax Incentive Program (SRED or SR&ED) provides support in the form of tax credits and / or refunds, to corporations, partnerships or individuals who conduct scientific research or experimental development in Canada . </P> <P> Industrial tax incentives in Canada have been in place since at least 1944 . A 1989 report prepared by Odette Madore, Govt of Canada Economics Division, summarizes the history of R&D tax policy . </P>

Scientific research and experimental development tax credit program
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