Improving the Tax Treatment of Intellectual Property Income in Canada

Summary:
Page Title:Improving the Tax Treatment of Intellectual Property Income in Canada – C.D. Howe Institute
Article Title:Improving the Tax Treatment of Intellectual Property Income in Canada
URL:https://cdhowe.org/publication/improving-tax-treatment-intellectual-property-income-canada/
Published Date:April 25, 2013
Accessed Date:February 15, 2025

Canada should consider adopting an “Innovation Box” approach to encourage business investment in innovative processes that improve productivity, growth, and incomes, according to a new report released from the C.D. Howe Institute. In “Improving the Tax Treatment of Intellectual Property Income in Canada,” authors Nick Pantaleo, Finn Poschmann and Scott Wilkie say federal tax policy should complement tax-based support for research and development (R&D) spending by encouraging the adoption, commercialization and use of innovative ideas -- in short, a pull, as well as a push, into R&D activity.

Membership Application

Interested in becoming a Member of the C.D. Howe Institute? Please fill out the application form below and our team will be in touch with next steps. Note that Membership is subject to approval.

"*" indicates required fields

Please include a brief description, including why you’d like to become a Member.

Member Login

Not a Member yet? Visit our Membership page to learn more and apply.