Les mesures d'aide fiscale à la R-D et l'innovation des entreprises au Québec

    The relationship between research and development (R&D) and innovation has been a topic of great interest for the member countries of the Organisation for Economic Co-operation and Development (http://www.oecd.org/) (OECD) for several decades. Innovation is considered a determining factor in the increase in productivity and living standards. Business sector R&D is recognized for its role in creating wealth and is encouraged by the Québec government through tax assistance.

    The study Les mesures d’aide fiscale à la R-D et l’innovation des entreprises au Québec presents a statistical analysis of matched data from Statistics Canada’s Survey of Innovation 2005 and Revenu Québec’s administrative files on R&D tax credits. This publication compares the propensity of firms to innovate according to their use of R&D tax assistance. Findings are given for different regions, sectors of activity and firm size. The study also features an analysis of the innovation profiles of firms based on their use of R&D tax credits.

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