SR&ED in Software Development: What is System Uncertainty?
The software development industry has been advancing rapidly in recent years, and we rely increasingly on computers in our day-to-day
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SR&ED Policy
The 5 Questions For SR&ED – Intent and Evolution
From 2015 to 2021 the five questions appeared in the Eligibility of Work for SR&ED Investment Tax Credits Policy. In
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Are the Five Questions still the SR&ED standard?
On May 3, 2022, the Federal Court of Appeal ruled on a scientific research and experimental development (SR&ED) related case,
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Can Equipment Costs be Claimed for SR&ED?
As of January 2014, any costs incurred with respect to capital property are no longer eligible for SR&ED tax incentives
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CRA Policy Review – Materials for SR&ED
The numerous and detailed Scientific Research and Experimental Development (SR&ED) related policies can be overwhelming. In an effort to make
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