Enforcement Notifications: Fraudulent SR&ED Claims & Tax Evasion
The CRA released two enforcement notifications in 2022 regarding fraudulent SR&ED claims. They are engaging in these enforcement activities
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SR&ED in the News
Commentary in the media regarding SR&ED.
CRA Updates to Select SR&ED Program Policies – October 14, 2022
On October 14, 2022, the Canada Revenue Agency (CRA) announced updates to the Recapture of SR&ED Investment Tax Credit Policy,
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Are the Five Questions still the SR&ED standard?
On May 3, 2022, the Federal Court of Appeal ruled on a scientific research and experimental development (SR&ED) related case,
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CRA Updates to Select SR&ED Program Policies – April 28, 2022
On April 28, 2022, the Canada Revenue Agency (CRA) announced updates to the Prescribed Proxy Amount Policy, the SR&ED Claims
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Tax Court of Canada Update: Notice to the Public and the Profession, June 29, 2022
On June 29, 2022, the Tax Court of Canada (TCC) released two Notices to the Public and the Profession. The
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