pool of deductible SR&ED expenditures policy Archives

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Carryover amounts for SR&ED after a Change in Company Control

The pool of deductible SR&ED expenditures can cause quite a bit of confusion for SR&ED applicants. If utilized properly the balance within the pool may be useful in reducing the income claimed within the taxation year and increasing the final SR&ED refund, but what happens to the pool of deductible Read more…

By Janette Conway, 1 monthJuly 5, 2022 ago

Eligibility

CRA Updates to Select SR&ED Program Policies – March 30, 2022

On March 30, 2022, the Canada Revenue Agency (CRA) announced updates to the Pool of Deductible SR&ED Expenditures Policy, the Traditional and Proxy Methods Policy, the Third-Party Payments Policy, and the Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy. These updates reflect the legislative changes that have Read more…

By Janette Conway, 4 months ago