The Canada Revenue Agency (CRA) offers two distinct services to those who want to obtain a ruling on their SR&ED tax incentive claim before they submit their application; a pre-claim consultation (PCC) or a pre-claim review (PCR). The following article will discuss the similarities and differences between the two Read more…
Is email or fax safer when it comes to submitting documents to the CRA? While the CRA has embraced the electronic filing of taxes, there is a reluctance to adopt email as a way of providing supplemental information. Why the CRA does not allow documents to be sent by email Read more…
Determining eligibility is one of the most difficult parts of the SR&ED process, especially when deciding which projects could be eligible for SR&ED and which would be considered to be ‘routine development’. These questions are based on an older version of the Self-Assessment and Learning Tool, however, they provide a Read more…
What’s the difference between a technologist and a scientist and does it matter when completing the T661? This post discusses the difference between Scientific Research and Experimental Development (SR&ED) personnel listed as “scientists and engineers” vs. “technologists and technicians” (Line 632 & 634 of the T661),1 and if it matters in Read more…
The Canada Revenue Agency (CRA) offers a fillable and saveable T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim form as a PDF. What’s Different About This Form? You can easily complete the form after downloading and saving the ‘PDF fillable/saveable’ form from the CRA’s website.1 While information does not Read more…