Author: Judith Burson, CA DM Gibson Accountants Limited E: [email protected] Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]   New Zealand’s R&D tax credit regime   Summary In the past couple years there have been several changes to the mechanism to apply for R&D tax credit regime.  The most significant is that previously applications for R&D was handled through a commercial entity via a grant mechanism, however it is now handled by the New Zealand Inland Revenue Department using the R&D Tax Incentives. The R&D tax credit regime is designed to encourage business-led innovation by providing a refundable tax credit or...