Category Archives: Changes to SR&ED

Year-End Planning Tips for SR&ED Claims

The 2012 federal budget proposed several changes to the SR&ED program, some of which will come into effect in 2013.  Ryan Mackiewich from MNP has some year-end tips to plan for SR&ED in the upcoming year. Pay wages for work … Continue reading

Posted in Changes to SR&ED | Leave a comment

New SR&ED Policies by CRA

The Canada Revenue Agency (CRA) was tasked with improving the administration of the SR&ED program by the Government of Canada.  The CRA has recently released a new policy and procedures document as of December 19, 2012, which will come into … Continue reading

Posted in Changes to SR&ED | Leave a comment

Managing Tax Expenditures and Government Program Spending

John Lester, a research fellow with the School of Public Policy at the University of Calgary, published a research paper with suggestions on how to improve the transparency and accountability of tax-based spending programs.   At the moment, the government … Continue reading

Posted in Changes to SR&ED | Leave a comment

Quebec Increases Refundable SR&ED Tax Credit for Biopharmaceutical Companies

The Parti Quebecois government has tabled a 2013-2014 fall budget, which has increased the refundable SR&ED tax credit for the biopharmaceutical sector.   The basic refundable tax credit rate of 17.5% will be temporarily increased to 27.5% for eligible biopharmaceutical … Continue reading

Posted in Changes to SR&ED | Tagged , , , | Leave a comment

Alberta Corporate Tax Amendment Act Introduced to Remove “the Grind” from SR&ED

Because of the scheduled legislation to remove “the Grind” from Alberta SR&ED claims this fall, the Alberta Corporate Tax Act will be amended to address the forthcoming technical changes.  As a result, AT1 Schedule 9 has been revised and be … Continue reading

Posted in Changes to SR&ED, Filing for SR&ED | Leave a comment