Country: Canada<br>Type: Expenditure
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In Canada, from 2012 the coefficients used for estimating R&D expenditure in the Higher Education sector have been revised, as well as the distribution of HERD between funds directly from government for R&D, GUF, and from institutions' own funds.

Beginning 1996 (1997 for Quebec), to ease the burden on respondents, a cut-off point of R&D expenditure less than $1 million was initiated, relying on administrative data from Canadian Customs and Revenue Agency (CCRA) to fill the gap. While this initiative reduced reporting burden, it resulted in a small understatement of the total value of intramural expenditure (approximately 2% in 1997, 1998 and 1999) and of the total number of R&D personnel for the most recent years reported. The figures are revised each year and any understatement is eliminated in subsequent years.

The sources of funds for the higher education sector for General University Funds (GUF) have been adjusted at the national total level (GERD by sector of performance) but not for the detailed data by scientific discipline (HERD by sector of performance and field of science).

As from 1992, certain organisations were classified from the PNP sector to the HE sector. This revised data more accurately reflect the growing partnerships between universities, hospitals, and research institutes, and follow more closely the definition of the HE sector in the Frascati Manual 2002

From 1988, the estimated values for R&D in hospitals not covered by university reports are included in the R&D expenditure of the higher education sector (not previously included).

Country: Canada<br>Type: ExpenditureOther data characteristics

In Canada, from 2012 the coefficients used for estimating R&D expenditure in the Higher Education sector have been revised, as well as the distribution of HERD between funds directly from government for R&D, GUF, and from institutions' own funds.

Beginning 1996 (1997 for Quebec), to ease the burden on respondents, a cut-off point of R&D expenditure less than $1 million was initiated, relying on administrative data from Canadian Customs and Revenue Agency (CCRA) to fill the gap. While this initiative reduced reporting burden, it resulted in a small understatement of the total value of intramural expenditure (approximately 2% in 1997, 1998 and 1999) and of the total number of R&D personnel for the most recent years reported. The figures are revised each year and any understatement is eliminated in subsequent years.

The sources of funds for the higher education sector for General University Funds (GUF) have been adjusted at the national total level (GERD by sector of performance) but not for the detailed data by scientific discipline (HERD by sector of performance and field of science).

As from 1992, certain organisations were classified from the PNP sector to the HE sector. This revised data more accurately reflect the growing partnerships between universities, hospitals, and research institutes, and follow more closely the definition of the HE sector in the Frascati Manual 2002

From 1988, the estimated values for R&D in hospitals not covered by university reports are included in the R&D expenditure of the higher education sector (not previously included).