The numerous and detailed SR&ED-related policies can be overwhelming, therefore, in an effort to make the inner workings of the SR&ED program understandable and straightforward we have examined some of these policies and summarized them for our readers. The SR&ED During Production Runs Policy examines how to determine if the Read more…
The numerous and detailed Scientific Research and Experimental Development (SR&ED) related policies can be overwhelming. In an effort to make the inner workings of the SR&ED program more understandable we have examined some of these policies and summarized them for our readers. This summary pertains to the SR&ED Salary or Read more…
As of January 2014, any costs incurred with respect to capital property are no longer eligible for SR&ED tax incentives as the CRA has removed them from the SR&ED program. Only expenditures of a current nature may be claimed. In response to client inquiries, we feel it is important to Read more…
The numerous and detailed Scientific Research and Experimental Development (SR&ED) related policies can be overwhelming. In an effort to make the inner workings of the SR&ED program more understandable we have examined some of these policies and summarized them for our readers. This summary pertains to the Materials for SR&ED Read more…
On August 13, 2021, the Canada Revenue Agency (CRA) announced a new scientific research and experimental development (SR&ED) policy document: Guidelines on the eligibility of work for scientific research and experimental development (SR&ED) tax incentives. This document replaced the Eligibility of Work for SR&ED Investment Tax Credits Policy which has Read more…