Income Tax Act Archives - SR&ED Education and Resources

What are assistance and contract payments, what is the difference between assistance and contract payments, and how do these affect

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

The Income Tax Act has gone through some Legislative changes. How does that impact the SR&ED? The Department of Finance released

The Canada Revenue Agency (CRA), as per the specifications under the Income Tax Act (ITA), defines Scientific Research and Experimental

Tax Court of Canada rulings have made it more difficult to clearly define what constitutes “government assistance.” How is “government assistance”