CRA policy Archives - SR&ED Education and Resources

Changes

New SR&ED Policy: Guidelines on the eligibility of work for scientific research and experimental development (SR&ED) tax incentives

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…

By Danielle Cooper, 1 month ago

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Can you carry forward the Pool of Deductible SR&ED Expenditures?

Scientific Research and Experimental Development (SR&ED) investment tax credits (ITCs) may be carried backed to be applied to the prior year’s taxes or carried forward to be applied to future year’s taxes. Additionally, the pool of deductible SR&ED expenditures may be carried forward to be used in future years. This Read more…

By Danielle Cooper, 9 monthsDecember 22, 2020 ago

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SR&ED Carry Back & Carry Forward at the Federal Level

Scientific Research and Experimental Development (SR&ED) investment tax credits (ITCs) may be carried backed to be applied to the prior year’s taxes or carried forward to be applied to future year’s taxes. This post will explain the SR&ED carry back and carry forward rules at the federal level. SR&ED ITC Read more…

By Danielle Cooper, 10 monthsDecember 8, 2020 ago

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Analysis of 2019 SR&ED Legal Rulings

In 2019, there were sixteen legal rulings that dealt with scientific research and experimental development (SR&ED). In this post we will do an analysis of the legal rulings and how lessons learned from others can help you with your future SR&ED claims. Out of sixteen rulings, only five were successful Read more…

By Danielle Cooper, 1 yearAugust 11, 2020 ago

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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 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…

By SRED, 3 yearsNovember 7, 2018 ago

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