What is the Prescribed Proxy Amount (PPA) Cap?
As many taxpayers typically opt to use the Proxy method to calculate their returns, we thought it pertinent to delve
Read article
Forms (Active)
Understanding changes to the SR&ED form: The T661
In December 2020, the Canada Revenue Agency (CRA) implemented changes to the Scientific Research and Experimental Development (SR&ED) form, the
Read article
Can you carry forward the Pool of Deductible SR&ED Expenditures?
Scientific Research and Experimental Development (SR&ED) investment tax credits (ITCs) may be carried backed to be applied to the prior
Read article
SR&ED Carry Back & Carry Forward at the Federal Level
Scientific Research and Experimental Development (SR&ED) investment tax credits (ITCs) may be carried backed to be applied to the prior
Read article
Pre-Claim Consultation (PCC) vs. Pre-Claim Review (PCR) – SR&ED
The Canada Revenue Agency (CRA) offers two distinct services to those who want to obtain a ruling on their SR&ED
Read article