translate English to French: As well, Canada may accord preferential treatment to tax expenditures for scientific research and development services acquired from Canadian based suppliers (both domestic and foreign) which are not available in relation to the same services supplied by suppliers outside of Canada. (b) Concluding Comments The findings in the study are subject to two important caveats.
De mÃªme, le Canada pourrait accorder un traitement fiscal prÃ©fÃ©rentiel aux dÃ©penses consacrÃ©es Ã des services de recherche scientifique et de dÃ©veloppement expÃ©rimental obtenus auprÃ¨s de fournisseurs (nationaux et Ã©trangers) Ã©tablis au Canada, traitement qui ne s'appliquerait pas Ã des services identiques fournis par des entreprises Ã©tablies hors du pays. b) Conclusion Les constatations qui ressortent de l'Ã©tude s'accompagnent de deux rÃ©serves importantes.