| Autor: |
Hearn, David R., Puterman, Jason A., Tari, A. Christina |
| Předmět: |
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| Zdroj: |
Canadian Tax Journal / Revue Fiscale Canadienne; 2011, Vol. 59 Issue 4, p816-821, 6p |
| Abstrakt: |
The article focuses on the case Jentel Manufacturing Ltd. v. The Queen held in Canada and the buzz it created in the scientific research and experimental development (SR & ED) community. It mentions the meaning of scientific research and experimental development in reference to the claim made by the Jentel in respect of industrial research and development. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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