What is “on behalf of” when referring to SR&ED contracts? Contractual agreements, whether between arm’s length or non-arm’s length entities, are a common occurrence in the business world, particularly in SR&ED research. In one of our previous articles, we discussed the disbursal of Investment Tax Credits (ITCs) between entities dealing Read more…
What are assistance and contract payments, what is the difference between assistance and contract payments, and how do these affect your SR&ED tax credits? When SR&ED work is completed with the help of outside parties, a contract is essential to determine which company is eligible to claim SR&ED and how Read more…
An inter-company agreement can keep non-arm’s length SR&ED eligible. Keeping SR&ED Eligible for Non-Arm’s Length Agreements Joe’s company was going well. They had carefully tracked their R&D expenditures throughout the year. Joe opted to pay himself as a contractor, to reduce his costs – but at the end of the Read more…