A wine gift basket can be a very kind, luxurious, and personal gift to someone you love and appreciate. A wine gift basket is not difficult to put together, either. All you need are some elegant presentation materials, a craftsman’s choice in wine, and the right wine accessories. Assembling the ultimate basket starts with deciding what those key elements are.

Beyond selecting the right wine, there are some wine gift basket ideas to help fill out your basket presentation. Here are the fourteen best wine gift basket ideas for friends:

For any Canadian-controlled private corporation, partnership, individual, or trust conducting research and development activities in Canada, their work may qualify for SR&ED refundable tax credits. Issued under the Scientific Research and Experimental Development program, these credits are Canada’s largest source of R&D financial support. More than $3 billion in tax incentives go out yearly to more than 20,000 claimants.

SR&ED is divided into federal and provincial. At a federal level, a Canadian-controlled private corporation is eligible for a 35% refundable credit on their first $3 million of qualified expenditures, reduced to 15% in the form of non-refundable ITCs on all expenditures above the $3 million mark. For other parties, there is a 15% non-refundable tax credit on all qualified expenditures. That’s at the federal level. At a provincial level, SR&ED support ranges from an additional 4.5% to 30%.

Let’s learn about how SR&ED refundable tax credits work.