Category Archives: Filing for SR&ED

Changes to SR&ED T661 Form

The Canada Revenue Agency (CRA) has announced that a revised Form T661, Scientific Research and Experimental Development (SR&ED) claim, will be released on October 2013.  The new T661 form will accommodate the legislative changes coming into effect on January 1, … Continue reading

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Instilling a SR&ED Mindset in Your Company

According to Pierre J. Pinet of NorthBridge Consultants, in order to obtain the maximum benefit from the SRED program, companies need to maintain constant awareness of ongoing development activities.  He suggests that companies take the following proactive steps: Review the … Continue reading

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CRA Introduces SR&ED Eligibility Self-Assessment Tool

The CRA has introduced a SR&ED eligibility self-assessment tool (ESAT), which allows companies to determine the probability of their research and development work meeting the SR&ED requirements. Although the CRA wishes to keep the ESAT questions as broad as possible, upcoming … Continue reading

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CRA Presents SR&ED Software Project Example

During the SR&ED External Stakeholder’s event on November 1, 2012 in Mississauga, the CRA presented an example to stakeholders entitled “New web techniques for animation & quasi-real time interactivity in browsers.”  The CRA ended the session by clarifying that the … Continue reading

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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

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