What is the difference between “learning” and “advancement” when writing for line 246 in the T661? Line 246 of Scientific Research and Experimental Development (SR&ED) Investment Tax Credit (ITC) applications asks “What scientific or technological advancements did you achieve or attempt to achieve as a result of work described in Read more…
Re-evaluate how you collate your SR&ED information. One of the main questions we’re asked is how to complete the T661 Technical Narrative. Over the years, we’ve found that it doesn’t always make sense to follow the standard technical narrative format as structured by the CRA in the T661. We find Read more…
Does your SR&ED technical narrative fit into the T661 “frame”? Part 2, Project Information of the T661 form contains a “technical narrative” portion, which serves as a blueprint of the Scientific Research and Experimental Development (SR&ED) work performed by the claimant(s). This narrative is an extremely important section of a SR&ED Read more…