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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Income Tax Act
Scientists Versus Technologists in T661: Resolving the Inherent Confusion
What’s the difference between technologists and scientists and does it matter when completing the T661? This post discusses the difference
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Changes to the Income Tax Act That Impact SR&ED
The Income Tax Act has gone through some Legislative changes. How does that impact the SR&ED? The Department of Finance released
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SR&ED Penalties under Subsection 163(2) – Recording
The Importance of Due Diligence in SR&ED
The Canada Revenue Agency (CRA), as per the specifications under the Income Tax Act (ITA), defines Scientific Research and Experimental
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