Changes to SR&ED for 2014

Several changes to the SR&ED program proposed during the 2014 budget will be fully implemented in 2014.  The changes that will be effective January 1, 2014 include:

  • A general rate reduction from 20% to 15%.
  • Removal of capital expenditures as a SR&ED-eligible expense.
  • Overhead proxy reduced from 60% in 2013 to 55% in 2014.
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