When SR&ED Was a Tax Shelter Scheme
During the late 1980s and early 1990s, a dubious practice emerged whereby some Canadian corporations established general partnerships with other
Read articleDuring the late 1980s and early 1990s, a dubious practice emerged whereby some Canadian corporations established general partnerships with other
Read articleWhat is the difference between an “audit” and a “review,” and why does it matter in SR&ED? If you have
Read articleWhat is the difference between “learning” and “advancement” when writing for line 246 in the T661? Line 246 of Scientific
Read articleWhat are assistance and contract payments, what is the difference between assistance and contract payments, and how do these affect
Read articleWhat have government policy changes meant for SR&ED documentation? We have previously discussed how to keep contemporaneous documentation in our
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