Non-arm’s length vs Arm’s length Contract Expenditures in SR&ED
It is common for SR&ED projects to involve work contracted to professionals but, claiming contract expenditures for Scientific Research and
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Eligibility
A Closer Look at Refundable and Non-refundable SR&ED Tax Credits
The terminology utilized within the Scientific Research and Experimental Development (SR&ED) program can often be confusing. We have been asked
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Little-known Sectors that Qualify for SR&ED Part Two: Medical and Health Sciences
Uncovering the little-known sectors that qualify for SR&ED. Last time, we looked at the agriculture and agri-food industry as an
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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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Little-known Sectors that Qualify for SR&ED Part Three: Manufacturing
In this article, we discuss another sector that is sometimes overlooked in SR&ED: manufacturing (previously, we have discussed agriculture and
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