What salaries and wages are eligible for employees performing SR&ED work outside Canada? The treatment of salaries and wages for employees performing Scientific Research & Experimental Development (SR&ED) outside Canada is a vital aspect of filing claims and will be addressed in this third article of the “SR&ED Outside Canada” Read more…
What overheads and other SR&ED expenditures can be claimed if the SR&ED is performed outside Canada? Calculating which expenditures are eligible for investment tax credits can be complicated. It only gets more complex when you factor in other parameters such as SR&ED work performed outside Canada. In a previous article, we Read more…
What happens if SR&ED is performed outside Canada? Globalization of the workforce means that Scientific Research and Experimental Development (SR&ED) work undertaken outside Canada is something that should be considered. There are a number of reasons why a company may need to carry out SR&ED outside Canada. These reasons may Read more…
Since 1999 the Canada Revenue Agency (CRA) has provided the Canadian Treasury with “a comprehensive report on the performance of the CRA for the previous fiscal year, and a discussion of the CRA’s achievements against the key targets and indicators set out in our Corporate Business Plan and Departmental Plan.” Read more…
Once you understand the differences, you’ll see that comparing company projects and SR&ED projects is akin to comparing apples and oranges. One common source of confusion for first-time claimants is the difference between a company project and a Scientific Research and Experimental Development (SR&ED) project. Given the critical importance of Read more…