Canadas Investments in Science and Innovation: Is the Existing Concept of Research and Development Sufficient?
This paper argues that the appropriate concept of R&D
that is required for the Accounts should incorporate a broad range of science-based innovation costs and that this broader R&D concept is amenable to measurement.
Link
http://www.statcan.ca/english/research/11F0027MIE/11F0027MIE2005032.pdf