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Posts Tagged IC97-1

Technological Objectives in SR&ED: A Working Definition

Technological Objectives in SR&ED: A Working Definition

The Scientific Research and Experimental Development (SR&ED) tax incentive program has undergone significant restructuring since 2008, sometimes making it difficult for applicants to find clear definitions to guide their SR&ED claims. Despite the existence of the SR&ED glossary, the Canada Revenue Agency (CRA) still occasionally uses terms that have […]

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Gold Nugget: SR&ED Business Context

Gold Nugget: SR&ED Business Context

While most people don’t often think about what’s happening at the Tax Court of Canada, taking the time to read through their website can yield some gold nuggets of useful SR&ED eligibility information. Throughout the SREDucation.ca Gold Nugget series, I’ll dig up some of the […]

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