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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contract payments
SR&ED Contract Expenditures Outside of Canada
It is common for SR&ED projects to involve work contracted to professionals outside the claimant’s company and 80% of these
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Discussing “On Behalf Of” in SR&ED Contracts
What is “on behalf of” when referring to SR&ED contracts? Contractual agreements, whether between arm’s length or non-arm’s length entities,
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Assistance and Contract Payments for SR&ED: Key Differences
What are assistance and contract payments, what is the difference between assistance and contract payments, and how do these affect
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“SR&ED Outside Canada” Series Part One: Contracts and Purchase of Rights
What happens if SR&ED is performed outside Canada? Globalization of the workforce means that Scientific Research and Experimental Development (SR&ED)
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