Ensure your claim is SR&ED eligible before filing an SR&ED claim. This post outlines some simple questions that will help an SR&ED neophyte examine existing projects with an eye for recapturing expenses using the SR&ED tax incentive program. 6 Questions for SR&ED Eligibility Can
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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
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It is critical to use metrics in your T661 technical narrative to support your claim. The most important component of an SR&ED claim is the technical narrative in the T661. The challenge is to condense the supporting documentation (of which there could be dozens and
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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
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Building rent and lease expenditures are washed out to sea by SR&ED. Are Building Rent and Lease Expenditures Eligible for SR&ED? The 2012 budget had a significant impact on what expenses were eligible for SR&ED, including building lease or rent expenses. The CRA highlight in
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