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Archive for the Eligibility Category

Should SR&ED Be Renamed to Reflect the Reality Of the Program?

Should SR&ED Be Renamed to Reflect the Reality Of the Program?

The Scientific Research and Experimental Development (SR&ED) program has existed since 1986. There were several predecessor programs, but the primary legislation associated with this program (Section 248(1) of the Income Tax Act) has not changed significantly over the last 30 years. That said, the SR&ED […]

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Updated CRM For RTAs Part Eight: Risk Assessment vs. Evidence

Updated CRM For RTAs Part Eight: Risk Assessment vs. Evidence

Scientific Research and Experimental Development (SR&ED) applications are as varied as the work claimed within them, meaning that different claims require different types of supporting evidence for corroboration. So how does a Research and Technology Advisor (RTA) determine just how much evidence is sufficient? In […]

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Updated CRM For RTAs Part Seven: Supporting Evidence & Oral Information

Updated CRM For RTAs Part Seven: Supporting Evidence & Oral Information

Over the years, the Canada Revenue Agency (CRA) has repeatedly faced challenges in the Tax Court of Canada regarding supporting evidence for Scientific Research & Experimental Development (SR&ED) applications. Thus, the inclusion of evidence-based policies in the new CRM is hardly a surprise. The CRM […]

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SR&ED Quarterly Updates: Q3 and Q4 2015 (July to December)

SR&ED Quarterly Updates: Q3 and Q4 2015 (July to December)

Compared to the first half of 2015, Q3 & Q4 — spanning July to December — saw significantly fewer changes and updates to the Scientific Research & Experimental Development (SR&ED) program. This post will address changes which occurred between July to December 2015, including: Changes […]

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SR&ED Quarterly Updates: Q2 2015 (April to June)

SR&ED Quarterly Updates: Q2 2015 (April to June)

April 2015 was a busy month for Scientific Research & Experimental Development (SR&ED) policy-makers. With the release of the updated Claim Review Manual (CRM) for Research and Technology Advisors (RTAs) and shifting definitions for common SR&ED terms, the second quarter of 2015 resulted in several […]

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