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.
This entry was posted in Changes to SR&ED. Bookmark the permalink.

Leave a Reply

Your email address will not be published. Required fields are marked *

*

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <strike> <strong>