1.From time to time, governments at various levels provide tax incentives to promote capital investments in key industries. The federal government has introduced Scientific Research and Experimental Development Tax Incentive Program to encourage technology investment. Please refer tohttps://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program.html(Links to an external site.)

or any other sources that discusses about this incentive program.