SR&ED Education and Resources: Best Articles of 2013
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This was a historic year for the Scientific Research & Experimental Development (SR&ED) tax credit. Monumental changes that had been put in motion over the past couple years began moving toward fruition, the effects of which we’ll continue to see develop into 2014.
With 2013 winding down, we at SR&ED Education and Resources decided to pull together our most informative articles on SR&ED to ensure you didn’t miss a thing.
From information on the 2013 budget to our side-by-side comparison of the T661(12) and the new T661(13), here are our ten best articles of the year.
Budget F2013 – Initial Impressions of SR&ED Changes
We broke down exactly how the changes announced in the 2013 budget would affect your SR&ED claim.
Don’t Lose an Arm and a Leg: Keeping SR&ED Eligible in Non-Arm’s Length Agreements
Unsure about the difference between agreements that are arm’s length and non-arm’s length? We explained the distinction.
Get the Facts Straight: Keeping Sources and Audit Trails
We showed that when performing SR&ED, keeping thorough documentation—or an audit trail—is of the utmost importance.
The SR&ED Policy Review Project: A Gift For Canada?
We provided an in-depth look at how the CRA”s SR&ED Policy Review Project will impact the program—both positively and negatively.
Speech from the Throne Pits SR&ED vs. IRAP with Strategic Silence
On October 16, the Speech from the Throne was delivered by Governor General David Johnston in the Senate Chamber on Parliament Hill in Ottawa. Despite no mention of the SR&ED tax credit, the speech made clear the government’s view of the program—particularly as it relates to the Industrial Research Assistance Program (IRAP).
Report: Data Trends Observed in SR&ED Claims Revealed!
In this post, we summarized the important trends in SR&ED claim applications—with respect to processing times, number of claims, claimable expenditures, and tax credits—observed in the last two decades.
Staying Afloat: How to Navigate the Changes to SR&ED
Having trouble navigating the recent changes to the SR&ED program? Here are some suggestions to ensure you’re staying ahead of the curve and receiving the refund you deserve.
The SR&ED Tax Credit: A Program In Transition?
In the past few months, there has been considerable debate around the way SR&ED is being overhauled and how strongly the effects will ripple through the industry. Here is a summary of the changes and the resulting impact—on everyone.
SR&ED Form Comparison: The T661(12) vs. the New T661(13)
The CRA recently released the T661(13), the newest edition of the form used to apply for the SR&ED tax credit. But how does the updated version compare to its predecessor, the T661(12)? We studied both versions and contrasted them for you so you don’t miss any of the important changes.
Where Does a SR&ED Project Begin?
One question we are frequently asked is this: Where does a Scientific Research & Experimental Development (SR&ED) project begin? What is included in the scope? Here is a detailed answer.