Research & Development
National Research Council of Canada
The National Research Council of Canada (NRC)
knows that the industries it serves must be competitive. The manufacturing
sector is of tremendous importance to the Canadian economy, and NRC
has recently revitalized its manufacturing research programs to help
manufacturing compete successfully at an international level.
Integrated Manufacturing Technologies Institute
In 1997 the NRC opened the Integrated Manufacturing
Technologies Institute (IMTI) in London. The Institute's focus is on
the integration of manufacturing technologies as they relate to discrete
product manufacturing.
IMTI is a leader and catalyst for the research and development of
manufacturing technologies to allow the Canadian manufacturing industry
to be competitive. Specifically, IMTI activities are concentrated
in two areas:
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Design - IMTI provides the tools so manufacturers can exchange
design, manufacturing data and information in real time with others
(customers, suppliers and others) anywhere in the world. The IMTI
Virtual Environment Technologies Centre (VETC) is the most advanced
centre of its kind in the world. The Centre offers manufacturers
the chance to create a virtual reality model of a product to better
view any design flaws so that changes can be made without the time
and expense of creating a scale model. This technology drastically
reduces the time between concept, design and manufacturing.
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Production - IMTI provides manufacturers with novel production
processes to fabricate the products that their clients want. IMTI
takes full advantage of material properties and produces shapes
that are difficult or impossible to make with conventional processes.
The IMTI Precision and Freeform Technologies Centre (PFTC) provides
industry with tools to develop new technologies that can lead
to commercialization. It can organize and conduct joint development
and application projects that integrate new or hybridized process
technologies into machines and systems.
The integration of these two areas to create new machines or systems
that users can buy is crucial. To this end, IMTI seeks the collaboration
of users and system integrators (machine suppliers, equipment builders)
to participate in the R&D and the transfer of technology. For highly
competitive companies, these resources can make the difference between
success and failure.
Industrial Research Assistance Program
Located at IMTI, the Industrial Research Assistance Program (IRAP) is
designed to help small and medium-sized enterprises (SMEs) meet the
unique challenges they face in developing new products, processes and
services. IRAP offers a range of services designed to help SMEs access
key resources, expert advice, new technologies, testing facilities,
and financial assistance. Funding for small-scale projects is available
for up to 50% of eligible project costs (costs associated with sub-contracting
and consultant fees for example) to a maximum of US$9,450. Funding for
large-scale R&D activities is available for up to 50% of eligible project
costs from US$9,450 to US$220,500 over a period of up to 36 months.
Faculty of Engineering, The University of Western Ontario
The Faculty of Engineering at The University
of Western Ontario supports several local manufacturing companies with
resources, research facilities and groups.
Advanced Fluid Mechanics Research Group
The Advanced Fluid Mechanics (AFM) Research Group is an interdisciplinary
team based in the Faculty of Engineering Science. The group's mandate
is to further fundamental and applied research in the general area of
fluid and thermal sciences, to promote technology transfer with industry
and to provide training for highly qualified personnel.
The fundamental and applied research profile concentrates in the
areas of turbulence, bluff body (industrial) aerodynamics, environmental
sciences, heat transfer, biomedical flows, single and multi-phase
systems. The industrial activities of AFM include the automotive sector,
heat exchangers, food manufacturing and processing, electronic cooling,
sensor design, particle separators (active filters), turbo-machinery
and pipe networks. The group is involved in the transfer of new technologies
as well as the training of technical personnel and engineers.
Concurrent Engineering and Agile Manufacturing Research Laboratory
Agile manufacturing integrates people, technology and organization to
achieve an interdisciplinary, collaborative approach to the entire product
development cycle. Effective cross-functional concurrent engineering
teams supported by information technology are a key to agile manufacturing
competitiveness.
The mission of the Concurrent Engineering and Agile Manufacturing Research Laboratory is:
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To pursue leading edge applied research to identify, develop and
apply tools and technologies to support world-class Canadian manufacturing
in the 21st century.
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To develop and implement innovative approaches to engineering
education to prepare students for successful careers in the new
economy, and to provide Canadian companies with the skilled engineers
they need to thrive in the global marketplace.
Boundary Layer Wind Tunnel Laboratory
Roughly two-thirds of the world's 40 tallest buildings have been studied
at Western's Boundary Layer Wind Tunnel Laboratory including Library
Square in Vancouver, the Sears Building in Chicago and the World Trade
Centre in New York. Founded by Dr. Allen G. Davenport in 1965, the laboratory's
mission is to conduct innovative research in wind engineering and related
disciplines which demonstrates leadership and excellence, and responds
effectively to industry's needs and enhances their capabilities. The
lab has recreated miniature cities and appropriate wind conditions for
every single area, including Hong Kong, where turbulent typhoon winds
put every building to the test.
Mechatronics Research Laboratory
The Mechatronics Research Laboratory at Western promotes and supports
interdisciplinary research in advanced design of intelligent products
and processes. The laboratory conducts research to achieve optimum performance
of the electromechanical subsystems by effectively integrating the domain
and design knowledge from three overlapping, but clearly distinct engineering
disciplines: Mechanical, Electronic and Computing. The Laboratory currently
conducts research with the National Research Council of Canada.
National Sciences and Engineering Research
Council - General Motors of Canada Chair in Engineering Design and
Innovation
This unique program is designed to prepare engineering graduates to
fill Canada's industrial innovation gap. A more holistic approach to
design program will be introduced to engineering students to address
the need for innovation in a way that builds on the practical combination
of knowledge, analysis and experimentation (engineering science) with
creativity, imagination and inventiveness (engineering design). Graduates
will be able to develop design innovations to improve cost-effective
products, processes and technologies that meet commercial needs.
Research and Development Tax Benefits
Canada has a system of tax incentives for Scientific
Research and Experimental Development. These are considered to be the
most generous for G8 member countries. The Ontario and Canadian governments
recognize the importance of manufacturing to Ontario's economy and have
introduced several research and development incentives to support manufacturers.
A brief summary of these tax incentives is discussed below
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Ontario Innovation Tax Credit (OITC)
Canadian controlled private corporations with a permanent establishment
in Ontario can receive a tax credit calculated at 10% of qualifying
expenditures on research and development carried out in Ontario.
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Ontario Business-Research Institute Tax Credit (OBRITC)
Ontario introduced a 20% refundable Ontario Business Research
Institute tax credit for research and development expenditures
incurred in Ontario as part of an eligible research institute
contract. Ontario Research and Development Super Allowance The
level of credit varies from 25% to 52.5% of research and development
expenditure depending on the ownership structure and profitability
of the business.
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Ontario New Technology Tax Incentive (ONTTI)
ONTTI provides an immediate 100% income tax deduction of the cost
of eligible intellectual property, acquired by a corporation from
an unrelated person, for the purpose of implementation in a business
of the corporation that is carried on in Ontario.
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Retail Sales Tax Exemption
Equipment used exclusively for R&D, or for a combination of manufacturing
and R&D, or primarily for manufacturing is exempt from retail
sales tax.
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Capital Tax Exemption
Companies can immediately deduct all R&D expenditures, including
intellectual property expenditures, for capital tax purposes.
- Federal Deductions and Credits
Federal tax rules allow a 100% deduction for current R&D expenditures
and for capital expenditures on R&D machinery and equipment. In
addition, federal tax rules provide a 20% credit on qualifying
current and capital expenditures.
The London Economic Development Corporation will provide further details of these programs on request (661-4545).