As of January 1, 2014, Part 9 of the Form T661 (13) for SR&ED must be completed with details about the claim preparer(s) involved. If any of the prescribed claim preparer information is missing, incomplete or inaccurate, a penalty of $1,000 may be assessed.
An optional T661 (13) filing measure has been introduced by the CRA. There are now two options available:
- Complete T661 (13) Parts 1-10 in its entirety, or
- Use the optional filing measure to file details about the billing arrangements separately
- Check the appropriate box at line 935 attesting to whether a claim preparer was engaged in any aspect of the preparation of the claim;
- Provide the name of each claim preparer – line 940;
- Provide each claim preparer’s business number – line 945;
- Certify that the information provided in this part is complete and accurate – line 970;
- Sign and date Part 9 – line 975.
- Omit the billing arrangement code, billing rate, other billing arrangement(s) or the total fee paid, payable or expected to pay – lines 950, 955, 960 and 965 respectively.
- Submit a separate paper copy of the T661(13), completing only Part 1 – General Information, and Part 9 – Claim preparer information. Do not resubmit Parts 2 through 8 or Part 10 of the T661(13).
