Trends in SR&ED in Q1 of 2019 The first quarter of 2019 was relatively quiet in relation to SR&ED and the CRA. There were no major program or policy changes announced and all of the forms remained unchanged. The CRA did not announce any changes to the program in Read more…
Can fees incurred during the preparation of an SR&ED claim (including SR&ED consultant fees) be included in the claim’s expenditures? SR&ED consultants are often necessary third parties when filing an SR&ED claim, as the process can be complicated. Although the CRA state that “the non-adversarial nature of the process allows Read more…
Launching a revamped version of our Comprehensive Guide to SR&ED We’ve been busy behind the scenes here at SR&ED Education and Resources, polishing our in-depth guide to provide more SR&ED information. The Comprehensive Guide to SR&ED has been updated to reflect changes to program policy, recent SR&ED-related legal rulings, and the Read more…
Over the years, the Canada Revenue Agency (CRA) has repeatedly faced challenges in the Tax Court of Canada regarding supporting evidence for Scientific Research & Experimental Development (SR&ED) applications. Thus, the inclusion of evidence-based policies in the new CRM is hardly a surprise. The CRM defines evidence as “anything that Read more…