investment tax credits Archives - Page 2 of 4 - SR&ED Education and Resources

A recent legal ruling brought to light the issue of what happens when Scientific Research and Experimental Development (SR&ED) consultants

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

The development of software is the subject of considerable debate at the CRA and, more generally, there is confusion about

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

What overheads and other SR&ED expenditures can be claimed if the SR&ED is performed outside Canada? Calculating which expenditures are