IP Box: Would a special IP income tax rate boost Canada’s flagging innovation?

C.D. Howe | John Lester | Apr 5, 2022 Canada needs to create an Intellectual Property (IP) Box to improve its lacklustre innovation performance, according to a new study from the C.D. Howe Institute. An IP Box would tax income from patents and other intellectual property at a special low rate. This initiative would boost

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